# 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 4: Major related parties’ transactions(Article 5(4), second sentence, of Directive 2004/109/EC)

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

1. In the interim management reports, issuers of shares shall disclose as major related parties’ transactions, as a minimum, the following:
(a) related parties’ transactions that have taken place in the first six months of the current financial year and that have materially affected the financial position or the performance of the enterprise during that period;
(b) any changes in the related parties’ transactions described in the last annual report that could have a material effect on the financial position or performance of the enterprise in the first six months of the current financial year.
2. Where the issuer of shares is not required to prepare consolidated accounts, it shall disclose, as a minimum, the related parties’ transactions referred to in Article 43(1)(7b) of Directive 78/660/EEC.

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Source: https://www.legislation.gov.uk/eudr/2007/14/article/4 (the official version)
Page: https://openlegislation.uk/eu-directive-2007-14/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.