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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 222-14 from 02/06/2025

Article 222-14 into force since

  • Version into force since
ELI : /en/eli/fr/aai/amf/rg/article/222-14/20250602/notes

A State that is not party to the European Economic Area Agreement shall be regarded as setting requirements equivalent to those in III of Article L. 451-1-2 and IV and V of Article R. 451-2 of the Monetary and Financial Code where, under the law of that State, the issuer must provide a set of condensed financial statements and an interim management report that includes as a minimum:

  1. A review of the period covered;

  2. Indications of the issuer's likely future development for the remaining six months of the financial year;

  3. For issuers of shares and if already not disclosed on an ongoing basis, major related parties transactions.