# 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, Article 15: Requirements equivalent to Articles 4(2) and 5(2)(c) of Directive 2004/109/EC(Article 23(1) of Directive 2004/109/EC)

Extent: E+W+S+N.I.

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:
(a) the compliance of the financial statements with the applicable reporting framework or set of accounting standards;
(b) the fairness of the management review included in the management report.

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Source: https://www.legislation.gov.uk/eudr/2007/14/article/15 (the official version)
Page: https://openlegislation.uk/eu-directive-2007-14/article-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.