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Directive 2007/14/EC - Transparency Implementing DirectiveRecitalsArticle 1 Subject matterArticle 2 Procedural arrangements for the choice of the home Member StateArticle 3 Minimum content of half-yearly non-consolidated financial statementsArticle 4 Major related parties' transactionsArticle 5 Maximum length of the usual 'short settlement cycle'Article 6 Control mechanisms by competent authorities as regards market makersArticle 7 Calendar of trading daysArticle 8 Shareholders and natural persons or legal entities referred to in Article 10 of the Transparency Directive required to make the notification of major holdingsArticle 9 Circumstances under which the notifying person should have learned of acquisition or disposal or of possibility to exercise voting rightsArticle 10 Conditions of independence to be complied with by management companies and investment firms involved in individual portfolio managementArticle 11 Types of financial instruments that result in an entitlement to acquire, on the holder's own initiative alone, shares to which voting rights are attachedArticle 12 Minimum StandardsArticle 13 Requirements equivalent to Article 4(2)(b) of Directive 2004/109/ECArticle 14 Requirements equivalent to Article 5(4) of Directive 2004/109/ECArticle 15 Requirements equivalent to Articles 4(2) and 5(2)(c) of Directive 2004/109/ECArticle 16 Requirements equivalent to Article 6 of Directive 2004/109/ECArticle 17 Requirements equivalent to Article 4(3) of Directive 2004/109/ECArticle 18 Requirements equivalent to Article 4(3), second subparagraph, of Directive 2004/109/ECArticle 19 Requirements equivalent to Article 12(6) of Directive 2004/109/ECArticle 20 Requirements equivalent to Article 14 of Directive 2004/109/ECArticle 21 Requirements equivalent to Article 15 of Directive 2004/109/ECArticle 22 Requirements equivalent to Articles 17(2)(a) and 18(2)(a) of Directive 2004/109/ECArticle 23 Equivalence in relation to the test of independence for parent undertakings of management companies and investment firmsArticle 24 TranspositionArticle 25Article 26Done at
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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 29 March 2007 - onwards
Version 2 of 2

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)

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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