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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
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Requirement to present group accounts (regs. 5-6)

Regulation 5 Requirement to present group accounts
Regulation 6
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