Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Published date: 17 June 2015

European Union (Insurance Undertakings: Financial Statements) Regulations 2015 [S.I. No. 262 of 2015]

Comparing proposed amendment...
Introductory Text
In force
Regulation 1 Citation and commencement
In force
Regulation 2 Interpretation
In force
Regulation 3 Application of Part 6 of Principal Act to insurance undertakings
In force
Regulation 4 Application of section 293 (as applied by Regulation 3) of Principal Act to certain undertakings
In force
Regulation 5 Financial statements to be made available to public
In force
Regulation 6 Non-application of certain provisions of Principal Act to insurance undertakings
In force
Regulation 7 Amendment of Central Bank Act 1942
In force
Regulation 8 Revocation of European Communities (Insurance Undertakings:Accounts) Regulations 1996
Schedule 1 Accounting principles, form and content of entity financial statements (paras. 1-107)
In force
Schedule 1, Part I Construction of references to provisions of this Schedule (para. 1)
Schedule 1, Part II General rules and formats (paras. 2-13)
In force
Schedule 1, Part II, Section A (paras. 2-10)
In force
Schedule 1, Part II, Section B (paras. 11-13)
Schedule 1, Part III Accounting principles and valuation rules (paras. 14-52)
In force
Schedule 1, Part III, Section A (paras. 14-21)
In force
Schedule 1, Part III, Section B (paras. 22-35)
In force
Schedule 1, Part III, Section C (paras. 36-45)
In force
Schedule 1, Part III, Section D (paras. 46-52)
In force
Schedule 1, Part IV (paras. 53-62)
In force
Schedule 1, Part V Information required by way of notes to financial statements (paras. 63-90)
In force
Schedule 1, Part VI Special provisions where an undertaking is a holding undertaking or subsidiary undertaking (paras. 91-97)
In force
Schedule 1, Part VII Interpretation of certain expressions in this Schedule (paras. 98-107)
Schedule 2 Accounting principles, form and content of group financial statements (paras. 1-33)
In force
Schedule 2, Part I Construction of references to provisions of this Schedule (para. 1)
In force
Schedule 2, Part II General rules and formats (paras. 2-8)
In force
Schedule 2, Part III Accounting principles and valuation rules (paras. 9-26)
In force
Schedule 2, Part IV Information required by way of notes to group financial statements (paras. 27-33)
Given under
Explanatory Note