the third country authority responsible for the national accounting standards in question has made a public commitment, before the start of the financial year in which the prospectus is filed, to converge those standards with International Financial Reporting Standards;
kõnealuste kolmanda riigi raamatupidamisstandardite eest vastutav ametiasutus on enne selle majandusaasta algust, mil prospekt esitati, võtnud avalikult kohustuse lähendada neid standardeid rahvusvahelistele finantsaruandlusstandarditele;