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Article 222-12 en vigueur au

  • Version into force since
ELI : /en/eli/fr/aai/amf/rg/article/222-12/20080114/notes

A State that is not party to the European Economic Area Agreement shall be regarded as setting requirements equivalent to those in Point 2° of I of Article 222-3 where, under the law of that State, the issuer:

  1. Is not required to provide individual accounts for the parent company;

  2. Is required to provide consolidated financial statements including:

    1. for issuers of shares, dividends computation and ability to pay dividends;

    2. for all issuers, where applicable, minimum capital and equity requirements and liquidity issues.

  3. Must provide the AMF, at its request, with additional audited disclosures giving information on the individual accounts of the issuer as a standalone, relevant to the elements of information referred to under points (a) and (b) of 2°. This information may be drawn up under the accounting standards of the issuer's home country.