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Book II - Issuers and financial disclosure
Title II - Periodic and ongoing disclosure obligations
Chapter II - Periodic information
Section 3 - Equivalence criteria for periodic information for issuers having their registered office outside the European Economic Area
Article 222-12 from 02/06/2025

Article 222-12 into force since

  • Version into force since
ELI : /en/eli/fr/aai/amf/rg/article/222-12/20250602/notes

A State that is not party to the European Economic Area Agreement shall be regarded as setting requirements equivalent to those in Point 1° of I of Article L. 451-1-2 and Point 1° of I of Article R. 451-1 of the Monetary and Financial Code 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:

    a)  for issuers of shares, dividend computation and ability to pay dividends;

    b)  for all issuers, where applicable, minimum capital and equity requirements and liquidity position.

  3. Must provide the AMF, at its request, with additional audited disclosures giving information on the individual accounts of the issuer as a standalone entity, relevant to the elements of information referred to under points (a) and (b) of 2°. This information may be drawn up in accordance with the accounting standards of the State in which the issuer’s registered office is established.