3. — Commission Directive 2007/14/EC of 8 March 2007 laying down detailed rules for…

3.

Commission Directive 2007/14/EC of 8 March 2007 laying down detailed rules for the implementation of certain provisions of Directive 2004/109/EC on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market · European Union

The explanatory notes shall include the following: sufficient information to ensure the comparability of the condensed half-yearly financial statements with the annual financial statements; sufficient information and explanations to ensure a user's proper understanding of any material changes in amounts and of any developments in the half-year period concerned, which are reflected in the balance sheet and the profit and loss account.

← art_3__para_2__point_b__text_1 · All articles · art_3__para_3__text_1 →

Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.