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Références LVL1 <=> LVL2
Level 1 reference(s): 2004L0109_EN.23 > 1
Article 15 - Requirements equivalent to Articles 4(2) and 5(2)(c) 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.