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  1. European Union (Credit Institutions: Financial Statements) Regulations 2015 [S.I. No. 266 of 2015]
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Published date: 24 June 2015

European Union (Credit Institutions: Financial Statements) Regulations 2015 [S.I. No. 266 of 2015]

Consolidation Status: Updated to reflect all known changes
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 credit institutions
In force
 Regulation 4 Exceptions to disclosure by credit institution under sections 307 to 309 in the case of connected persons and certain officers
In force
 Regulation 5 Credit institution holding companies
In force
 Regulation 6 Financial statements to be made available to public
In force
 Regulation 7 Publication of financial statements of credit institutions incorporated outside State
In force
 Regulation 8 Non-application of certain provisions of Principal Act to credit institutions
In force
 Regulation 9 Amendment of Central Bank Act 1942
In force
 Regulation 10 Revocation of European Communities (Credit Institutions:Accounts) Regulations 1992
Schedule 1 Accounting principles, form and content of entity financial statements (paras. 1-111)
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. 2-18)
In force
 Schedule 1, Part II, Section A (paras. 2-9)
In force
 Schedule 1, Part II, Section B (paras. 10-18)
Schedule 1, Part III Accounting principles and valuation rules (paras. 19-57)
In force
 Schedule 1, Part III, Section A (paras. 19-26)
In force
 Schedule 1, Part III, Section B (paras. 27-42)
In force
 Schedule 1, Part III, Section C (paras. 43-50)
In force
 Schedule 1, Part III, Section D (paras. 51-57)
In force
 Schedule 1, Part IV Information required by way of notes to financial statements (paras. 58-94)
In force
 Schedule 1, Part V Special provisions where a company is a holding company or subsidiary undertaking (paras. 95-101)
In force
 Schedule 1, Part VI Interpretation of certain expressions in this Schedule (paras. 102-111)
Schedule 2 Accounting principles, form and content of group financial statements (paras. 1-35)
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. 2-7)
In force
 Schedule 2, Part III Accounting principles and valuation rules (paras. 8-29)
In force
 Schedule 2, Part IV Information required by way of notes to group financial statements (paras. 30-35)
Given under
Explanatory Note
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