Requirements equivalent to Article 5(4) of Directive 2004/109/EC
Article 14
A third country shall be deemed to set requirements equivalent to those set out in Article 5(4) of Directive 2004/109/EC where, under the law of that country, a condensed set of financial statements is required in addition to the interim management report, and the interim management report is required to include at least the following information: (a) review of the period covered; (b) indications of the issuer’s likely future development for the remaining six months of the financial year; (c) for issuers of shares and if already not disclosed on an ongoing basis, major related parties transactions.