{
  "url": "https://openlegislation.uk/eu-regulation-2007-1569/article-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-1569/article-1.json",
  "legislation": "eur/2007/1569",
  "legislation_title": "Commission Regulation (EC) No 1569/2007 of 21 December 2007 establishing a mechanism for the determination of equivalence of accounting standards applied by third country issuers of securities pursuant to Directives 2003/71/EC and 2004/109/EC of the European Parliament and of the Council",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-1569",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Subject matter",
  "text": "This Regulation lays down the conditions under which the Generally Accepted Accounting Principles of a third country may be considered for the specified purposes as equivalent to UK-adopted international accounting standards and introduces a mechanism for the determination of such equivalence.\nIn this Regulation—\n(a) ‘third country’ means a country outside the United Kingdom;\n(b) ‘the specified purposes’ means the purposes of—\n(i) rules made by the Financial Conduct Authority that are ... “transparency rules” as defined by section 89A(5) of the Financial Services and Markets Act 2000, and\n(ii) regulation 24 of the Public Offers and Admissions to Trading Regulations 2024;\n(c) ‘UK-adopted international accounting standards’ has the meaning given by section 474(1) of the Companies Act 2006.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Art. 1 inserted (31.12.2020) by The Official Listing of Securities, Prospectus and Transparency (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/707), regs. 1(2), 67(2)(a) (with savings in S.I. 2019/680, reg. 11 (as amended by S.I. 2019/1234, regs. 1(3), 29(2))); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Art. 1 substituted (31.12.2020) by The Official Listing of Securities, Prospectus and Transparency (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/707), regs. 1(2), 67(2)(b) (with savings in S.I. 2019/680, reg. 11 (as amended by S.I. 2019/1234, regs. 1(3), 29(2))); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Art. 1 inserted (31.12.2020) by The Prospectus (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/1234), regs. 1(4), 72 (with savings in S.I. 2019/680, reg. 11 (as amended by S.I. 2019/1234, reg. 29(2))); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Art. 1(b)(i) omitted (30.1.2024 for specified purposes, 19.1.2026 in so far as not already in force) by virtue of The Public Offers and Admissions to Trading Regulations 2024 (S.I. 2024/105), reg. 2(2)(3), Sch. 3 para. 37(2)(a)(i) (with regs. 48-50); S.I. 2025/1078, reg. 5(b) (with reg. 12)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Art. 1(b)(i) substituted (30.1.2024 for specified purposes, 19.1.2026 in so far as not already in force) by The Public Offers and Admissions to Trading Regulations 2024 (S.I. 2024/105), reg. 2(2)(3), Sch. 3 para. 37(2)(a)(ii) (with regs. 48-50); S.I. 2025/1078, reg. 5(b) (with reg. 12)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Art. 1(b)(ii) substituted (30.1.2024 for specified purposes, 19.1.2026 in so far as not already in force) by The Public Offers and Admissions to Trading Regulations 2024 (S.I. 2024/105), reg. 2(2)(3), Sch. 3 para. 37(2)(b) (with regs. 48-50); S.I. 2025/1078, reg. 5(b) (with reg. 12)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2007/1569/article/1",
    "retrieved_at": "2026-11-01T14:52:30.330183+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."
}