1. Irish Company Law
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  4. 1992
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  1. European Communities (Companies: Group Accounts) Regulations, 1992 [S.I. No. 201 of 1992]
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Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Published date: 17 July 1992

European Communities (Companies: Group Accounts) Regulations, 1992 [S.I. No. 201 of 1992]

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Introductory Text
Preliminary and General (regs. 1-46)
Revoked
 Regulation 1 Citation, commencement and construction
Revoked
 Regulation 2 Application
Revoked
 Regulation 3 Interpretation
Revoked
 Regulation 4 Subsidiary undertaking
Requirement to present group accounts (regs. 5-6)
Revoked
 Regulation 5 Requirement to present group accounts
Revoked
 Regulation 6
Revoked
 Regulation 7 Exemptions related to size of group
Revoked
 Regulation 8 Exemptions for parent undertakings that are fully or 90 per cent owned subsidiary undertakings of EC undertakings
Revoked
 Regulation 9 Exemptions for other parent undertakings that are subsidiary undertakings of EC undertakings
Revoked
 Regulation 9A Exemption for parent undertakings included in non-EEA group accounts
Exclusions from consolidation (regs. 10-12)
Revoked
 Regulation 10 Exclusions from consolidation
Revoked
 Regulation 11
Deleted
 Regulation 12
General provisions in relation to group accounts (regs. 13-14)
Revoked
 Regulation 13 General provisions in relation to group accounts
Revoked
 Regulation 14
Revoked
 Regulation 15 Format of accounts
Revoked
 Regulation 16 Group balance sheet and group profit and loss account
Acquisition and merger accounting (regs. 17-23)
Revoked
 Regulation 17 Acquisition and merger accounting
Revoked
 Regulation 18
Revoked
 Regulation 19
Revoked
 Regulation 20
Revoked
 Regulation 21
Revoked
 Regulation 22
Revoked
 Regulation 23
Methods of consolidation (regs. 24-26)
Revoked
 Regulation 24 Methods of consolidation
Revoked
 Regulation 25
Revoked
 Regulation 26
Revoked
 Regulation 27 Changes in composition of group
Valuation (regs. 28-31)
Revoked
 Regulation 28 Valuation
Revoked
 Regulation 29
Revoked
 Regulation 30
Revoked
 Regulation 31
Revoked
 Regulation 32 Joint ventures
Associated undertakings (regs. 33-34)
Revoked
 Regulation 33 Associated undertakings
Revoked
 Regulation 34
Revoked
 Regulation 35 Participating Interest
Publication of information (regs. 36-40)
Revoked
 Regulation 36 Publication of information
Revoked
 Regulation 37
Revoked
 Regulation 38
Revoked
 Regulation 39
Revoked
 Regulation 40
Revoked
 Regulation 41 Offences
Amendments to the 1986 Act (regs. 42-46)
Revoked
 Regulation 42 Amendments to the 1986 Act
Revoked
 Regulation 43
Revoked
 Regulation 44
Revoked
 Regulation 45
Revoked
 Regulation 46
Schedule
Revoked
 Schedule, Part 1 Amendments to the Schedule to the 1986 Act (paras. 1-10)
Revoked
 Schedule, Part 2 Information required by way of notes to the group accounts (paras. 11-23)
Given under
Explanatory Note
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