Requirements equivalent to Articles 4(2) and 5(2)(c) of Directive 2004/109/EC
Article 15
A third country shall be deemed to set requirements equivalent to those set out in Articles 4(2)(c) and 5(2)(c) of Directive 2004/109/EC where, under the law of that country, a person or persons within the issuer are responsible for the annual and half-yearly financial information, and in particular for the following: (a) the compliance of the financial statements with the applicable reporting framework or set of accounting standards; (b) the fairness of the management review included in the management report.