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European Communities (Credit Institutions: Accounts) Regulations, 1992 [S.I. No. 294 of 1992]Introductory TextRegulation 1 Citation and Construction.Regulation 2 Interpretation.Regulation 3 Amendment of Act of 1986.Regulation 4 Date of Application.Regulation 5 Drawing up of Accounts.Regulation 6 Publication of Accounts in Full or Abbreviated Form.Regulation 7 Group Accounts.Regulation 8 Wholly-owned Subsidiaries.Regulation 8A Exemption for parent undertakings included in non-EEA group accounts.Regulation 9 Bank holding Companies.Regulation 10 Information on Related Undertakings.Regulation 11 Directors' Report.Regulation 11A Corporate Governance StatementRegulation 12 Non-Application of Principal Act.Regulation 13 Auditors' Reports.Regulation 14 Publication of Accounts of Credit Institutions incorporated outside the State.Regulation 15 Offences.Schedule - Form and contents of accounts of credit institutions and groupsSchedule, Part I Individual accountsChapter I General rules and formats (paras. 1-15)Section A General rules (paras. 1-8)Section B The required formats for accounts (paras. 9-15)Chapter II Accounting Principles and Rules (paras. 16-46E)Section A Accounting Principles (paras. 16-22)Section B Valuation Rules (paras. 23-46E)Historical Cost Accounting Rules (paras. 23-38)Alternative Accounting Rules (paras. 39-46E)Chapter III Notes to the accounts (paras. 47-81)Schedule, Part II Form and content of group accountsSchedule, Part III Disclosure of information: related undertakingsA. Companies not required to prepare group accounts (paras. 1-10)B. Companies required to prepare group accounts (paras. 11-23)Schedule, Part IV InterpretationGiven underExplanatory Note
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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 24 June 2015 - onwards
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