(1) Nothing in sections 307 to 312 prejudices the operation of any -
(a) rule or other instrument, or
(b) direction or requirement,
made, issued, granted or otherwise created under the Central Bank Acts 1942 to 2010 or any other enactment requiring the holding company of a credit institution to disclose particulars, whether in financial statements prepared by it or otherwise, of transactions, arrangements or agreements (whether of the kind described in section 239 or not) entered into by the credit institution.
(2) So far as those requirements relate to section 307(1) or (2), the requirements of section 312(1) or (3) do not apply in relation to an individual director and persons connected with him or her if the aggregate value of all arrangements, transactions and agreements referred to in section 307(1) and (2) did not at any time during the financial year exceed €7,500 for that individual director and those persons.
(3) So far as those requirements relate to any arrangement or tran
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