icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
European Communities (Companies: Group Accounts) Regulations, 1992 [S.I. No. 201 of 1992]Introductory TextPreliminary and General (regs. 1-46)Regulation 1 Citation, commencement and constructionRegulation 2 ApplicationRegulation 3 InterpretationRegulation 4 Subsidiary undertakingRequirement to present group accounts (regs. 5-6)Regulation 5 Requirement to present group accountsRegulation 6Regulation 7 Exemptions related to size of groupRegulation 8 Exemptions for parent undertakings that are fully or 90 per cent owned subsidiary undertakings of EC undertakingsRegulation 9 Exemptions for other parent undertakings that are subsidiary undertakings of EC undertakingsRegulation 9A Exemption for parent undertakings included in non-EEA group accountsExclusions from consolidation (regs. 10-12)Regulation 10 Exclusions from consolidationRegulation 11Regulation 12General provisions in relation to group accounts (regs. 13-14)Regulation 13 General provisions in relation to group accountsRegulation 14Regulation 15 Format of accountsRegulation 16 Group balance sheet and group profit and loss accountAcquisition and merger accounting (regs. 17-23)Regulation 17 Acquisition and merger accountingRegulation 18Regulation 19Regulation 20Regulation 21Regulation 22Regulation 23Methods of consolidation (regs. 24-26)Regulation 24 Methods of consolidationRegulation 25Regulation 26Regulation 27 Changes in composition of groupValuation (regs. 28-31)Regulation 28 ValuationRegulation 29Regulation 30Regulation 31Regulation 32 Joint venturesAssociated undertakings (regs. 33-34)Regulation 33 Associated undertakingsRegulation 34Regulation 35 Participating InterestPublication of information (regs. 36-40)Regulation 36 Publication of informationRegulation 37Regulation 38Regulation 39Regulation 40Regulation 41 OffencesAmendments to the 1986 Act (regs. 42-46)Regulation 42 Amendments to the 1986 ActRegulation 43Regulation 44Regulation 45Regulation 46ScheduleSchedule, Part 1 Amendments to the Schedule to the 1986 Act (paras. 1-10)Schedule, Part 2 Information required by way of notes to the group accounts (paras. 11-23)Given underExplanatory Note
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Whole document
Selected pages
Consolidated PDF of the entire document as of 8th January 2025
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
Next
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]

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