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New version applies from 26/11/2013 — introduced by Directive 2013/50/EU. 23 provisions change. Article 15 changes in this version: compare with the current text.

View as of 26/11/2013 What changes

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)

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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)

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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.