(This note is not part of the Instrument and does not purport to be a legal interpretation).
These Regulations revoke the European Communities (Credit Institutions: Accounts) Regulations, 1992 (S.I. No. 294 of 1992) and may be cited as the European Communities (Credit Institutions: Financial Statements) Regulations 2015.g
These Regulations provide that a similar structure to Part 6 of the Companies Act 2014 will be adopted in respect of accounting requirements for credit institutions.
These Regulations require credit institutions to prepare and to publish annually accounts (balance sheet, profit and loss account and notes), in accordance with the provisions of these Regulations. They contain provisions relating to the accounting treatment and disclosure requirements of subsidiaries, associated undertakings and joint ventures and the material to be contained in the report of the directors and the auditors.
The Regulations contain provisions governing the preparation of accounts, includi
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