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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 222-13 from 02/06/2025

Article 222-13 into force since

  • Version into force since
ELI : /en/eli/fr/aai/amf/rg/article/222-13/20250602/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 with regard to individual accounts where, under the law of that State, the issuer having its registered office there is not required to prepare consolidated financial statements but must prepare individual accounts in accordance with international accounting standards recognised as applicable in the European Union pursuant to Article 3 of Regulation (EC) No 1606/2002 or with the national accounting standards of that State equivalent to such standards.

If such financial information is not in line with those standards, it must be presented in the form of restated financial statements.

The individual accounts must be audited independently.