{
  "url": "https://openlegislation.uk/eu-directive-2007-14/article-15",
  "json_url": "https://openlegislation.uk/eu-directive-2007-14/article-15.json",
  "legislation": "eudr/2007/14",
  "legislation_title": "Commission Directive 2007/14/EC of 8 March 2007 laying down detailed rules for the implementation of certain provisions of Directive 2004/109/EC on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market",
  "legislation_url": "https://openlegislation.uk/eu-directive-2007-14",
  "path": "article/15",
  "kind": "article",
  "number": "15",
  "heading": "Requirements equivalent to Articles 4(2) and 5(2)(c) of Directive 2004/109/EC(Article 23(1) of Directive 2004/109/EC)",
  "text": "A third country shall be deemed to set requirements equivalent to those set out in Articles 4(2)(c) and 5(2)(c) of Directive 2004/109/EC where, under the law of that country, a person or persons within the issuer are responsible for the annual and half-yearly financial information, and in particular for the following:\n(a) the compliance of the financial statements with the applicable reporting framework or set of accounting standards;\n(b) the fairness of the management review included in the management report.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2007/14/article/15",
    "retrieved_at": "2026-11-01T15:22:28.305237+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}