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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 222-15 from 14/01/2008

Article 222-15 into force since

  • Version into force since
ELI : /en/eli/fr/aai/amf/rg/article/222-15/20080114/notes

A State that is not party to the European Economic Area agreement shall be regarded as setting requirements equivalent to those in Point 4° of I of Article 222-3 and in Point 3° of Article 222-4 where, under the law of that State, one or more persons within the issuer take responsibility for the annual and half-yearly financial information, and in particular for the following:

  1. 1° The compliance of the financial statements with the applicable reporting framework or set of accounting standards ;

  2. 2° The fairness of the management review included in the management report.