1. Irish Company Law
  2. Legislation (IE)
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  4. 1992
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  1. European Communities (Credit Institutions: Accounts) Regulations, 1992 [S.I. No. 294 of 1992]
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Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Published date: 2 October 1992

European Communities (Credit Institutions: Accounts) Regulations, 1992 [S.I. No. 294 of 1992]

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Introductory Text
Revoked
 Regulation 1 Citation and Construction.
Revoked
 Regulation 2 Interpretation.
Revoked
 Regulation 3 Amendment of Act of 1986.
Revoked
 Regulation 4 Date of Application.
Revoked
 Regulation 5 Drawing up of Accounts.
Revoked
 Regulation 6 Publication of Accounts in Full or Abbreviated Form.
Revoked
 Regulation 7 Group Accounts.
Revoked
 Regulation 8 Wholly-owned Subsidiaries.
Revoked
 Regulation 8A Exemption for parent undertakings included in non-EEA group accounts.
Revoked
 Regulation 9 Bank holding Companies.
Revoked
 Regulation 10 Information on Related Undertakings.
Revoked
 Regulation 11 Directors' Report.
Revoked
 Regulation 11A Corporate Governance Statement
Revoked
 Regulation 12 Non-Application of Principal Act.
Revoked
 Regulation 13 Auditors' Reports.
Revoked
 Regulation 14 Publication of Accounts of Credit Institutions incorporated outside the State.
Revoked
 Regulation 15 Offences.
Schedule - Form and contents of accounts of credit institutions and groups
Schedule, Part I Individual accounts
Chapter I General rules and formats (paras. 1-15)
Revoked
 Section A General rules (paras. 1-8)
Revoked
 Section B The required formats for accounts (paras. 9-15)
Chapter II Accounting Principles and Rules (paras. 16-46E)
Revoked
 Section A Accounting Principles (paras. 16-22)
Section B Valuation Rules (paras. 23-46E)
Revoked
 Historical Cost Accounting Rules (paras. 23-38)
Revoked
 Alternative Accounting Rules (paras. 39-46E)
Revoked
 Chapter III Notes to the accounts (paras. 47-81)
Revoked
 Schedule, Part II Form and content of group accounts
Schedule, Part III Disclosure of information: related undertakings
Revoked
 A. Companies not required to prepare group accounts (paras. 1-10)
Revoked
 B. Companies required to prepare group accounts (paras. 11-23)
Revoked
 Schedule, Part IV Interpretation
Given under
Explanatory Note
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