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Commission Directive 2007/14/ECShow full 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
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Article 15Requirements equivalent to Articles 4(2) and 5(2)(c) of Directive 2004/109/EC(Article 23(1) of Directive 2004/109/EC)
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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