Merci de désactiver le bloqueurs de pub pour visualiser cette vidéo.

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.