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New version applies from 26/11/2013 — introduced by Directive 2013/50/EU. 23 provisions change. Article 14 changes in this version: compare with the current text.

Article 14 - Requirements equivalent to Article 5(4) of Directive 2004/109/EC (Article 23(1) of Directive 2004/109/EC)

Article 14
Requirements equivalent to Article 5(4) 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 Article 5(4) of Directive 2004/109/EC where, under the law of that country, a condensed set of financial statements is required in addition to the interim management report, and the interim management report is required to include at least the following information:

((a))

review of the period covered;

((b))

indications of the issuer’s likely future development for the remaining six months of the financial year;

((c))

for issuers of shares and if already not disclosed on an ongoing basis, major related parties transactions.

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