Article 1

For the purposes of Article 47 of Directive 2013/34/EU and Article 6 of Directive 2004/109/EC, the reporting requirements of the third countries listed in the Annex to this Decision applicable to undertakings and issuers active in the extractive industry, as referred to in Article 41(1) of Directive 2013/34/EU, shall be considered as equivalent to the requirements of Chapter 10 of Directive 2013/34/EU on payments to governments.