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Transparency (Directive 2004/109/EC) Regulations, 2007 [S.I. No. 277 of 2007]Introductory TextPart 1 Preliminary and General (regs. 1-3A)Regulation 1 Citation, commencement and construction.Regulation 2 Interpretation and application.Regulation 2A Home Member State.Regulation 3 Application of Parts 2, 3, 5, 6 and 7 subject to Regulation 40(3).Regulation 3A Application of Regulation 5(2)(d) and (e), (3)(a) and (b) and (4)(c).Part 2 Periodic Financial Reporting (regs. 4-9)Regulation 4 Annual financial report.Regulation 5 Supplemental provisions in relation to Regulation 4.Regulation 6 Half-yearly financial reports.Regulation 7 Supplemental provisions in relation to Regulation 6.Regulation 8 Further supplemental provisions in relation to Regulation 6.Regulation 9 Interim management statements.Part 2A Payments to governments (regs. 9A-9H)Regulation 9A Definitions.Regulation 9B Application.Regulation 9C Report on payments to governments.Regulation 9D Consolidated report on payments to governments.Regulation 9E Content of entity payment report.Regulation 9F Content of consolidated payment report.Regulation 9G Accountable persons.Regulation 9H Publication of payment reports.Part 3 Exemptions/Third Country equivalence in respect of Part 2 (regs. 10-11)Regulation 10 Exemptions not dependent on a decision of Bank.Regulation 11 Exemptions in respect of issuers whose registered office is in third country.Part 4 Liability for false or misleading statements in certain publications (reg. 12)Regulation 12Part 5 On-going information about major shareholdings (regs. 13-24)Regulation 13 Application of Part 5.Regulation 13A Thresholds.Regulation 14 Notification of acquisition or disposal of major shareholdings.Regulation 15 Acquisition or disposal of major proportions of voting rights.Regulation 16 Non-application of Regulations 14(1) and 15(1)(c) in certain cases.Regulation 17 Notification of voting rights arising from holding of certain financial instruments.Regulation 17A Aggregation.Regulation 18 Aggregation of managed holdings.Regulation 19 Acquisition or disposal by issuer of shares.Regulation 20 Disclosure by issuer.Regulation 21 Procedures for notification and disclosure of major holdings.Regulation 22 Filing of information with competent authority.Regulation 23 Use of electronic means for notifications and filing.Regulation 24 Third country issuers - equivalence.Part 6 Continuing obligations and access to information (regs. 25-32)Regulation 25 Information requirements for issuers of shares and debt securities.Regulation 26 Information about changes in rights attaching to securities.Regulation 27 Information about meetings, issue of new shares and payment of dividends - share issuers.Regulation 28 Information about meetings, and payment of interest - debt security issuers.Regulation 29 State, regional and local authority exemption.Regulation 30 Third country equivalence.Regulation 31 Filing of information with Bank.Regulation 32 Use of languages.Part 7 Dissemination of information (regs. 33-35)Regulation 33Regulation 34 Disclosure of information in third country.Regulation 35 Choice of home Member State and notifications by third country issuers.Part 8 Competent Authorities (regs. 36-37)Regulation 36 Designation of Competent Authorities.Regulation 37 Delegation of functions.Part 9 Powers of Competent Authorities (regs. 38-59)Regulation 38 Definitions.Regulation 39 Powers of Bank.Regulation 40 Particular powers of Bank.Regulation 41 Other powers of Bank not prejudiced.Regulation 42 Functions of IAASA.Regulation 43 Particular powers of IAASA - supply of information.Regulation 44 Further particular powers of IAASA - directions to issuers, etc.Regulation 45 Provisions consequent on issuer's response to notice under Regulation 44.Regulation 46 Application to Court to set aside or vary direction under Regulation 45.Regulation 47 Enforcement of direction under Regulation 45.Regulation 48 Applications under Regulations 46 and 47: supplemental provisions.Regulation 49 Particular powers of Court on application to it under Regulation 47.Regulation 50 Dissemination of court order.Regulation 51 Provisions in relation to revised annual and half-yearly financial reports.Regulation 52 Supplemental provisions in relation to directions of IAASA.Regulation 53 Power to appoint authorised officers.Regulation 54 Powers of authorised officers.Regulation 55 Warrants.Regulation 56 Directions by Bank.Regulation 57 Precautionary measures.Regulation 58 Supplemental provision in relation to Regulation 57.Regulation 59 Privilege.Part 10 Administrative Sanctions (regs. 60-74)Regulation 60 Interpretation (Part 10).Regulation 61 Bank may appoint assessor.Regulation 61A Exercise of sanctioning powersRegulation 62 Revocation of appointment of assessor.Regulation 63 Power to require witnesses to appear and give evidence.Regulation 64 Referral to Court on question of law.Regulation 65 Assessee to be issued copy of any adverse assessment, etc.Regulation 66 Right of appeal against adverse assessment (including specified sanctions).Regulation 67 Sanctions that may be imposed by Bank.Regulation 68 Power to correct assessments.Regulation 69 When specified sanctions take effect.Regulation 70 Enforcement of adverse assessment (including specified sanctions).Regulation 71 Publication of DecisionsRegulation 72 Person not liable to be penalised twice for same contravention.Regulation 73 Person not to be concerned in management of regulated financial service provider while disqualified.Regulation 74 Power of Bank or IAASA to resolve suspected contraventions, etc.Part 11 Co-operation between Competent Authorities (regs. 75 - 75A)Regulation 75 Co-operation between Competent Authorities.Regulation 75A Cooperation with the European Securities and Markets Authority.Part 12 Penalties, General and other Misellaneous Provisions (regs. 76-81)Regulation 76 Offences and penalties generally.Regulation 77 Annual report of Bank and IAASA.Regulation 78 Fees and charges.Regulation 79 Transitional - provisions of a substantive nature.Regulation 80 Transitional - construction of certain references.Regulation 81 Relationship with Chapter 4 of Part 17 of Companies Act 2014.Given underExplanatory Note
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 26 November 2015 - onwards
Version 2 of 2

Regulation 6 Half-yearly financial reports.

(1) Subject to Part 3, this Regulation applies to an issuer:

(a) whose shares or debt securities are admitted to trading on a regulated market, and

(b) whose home Member State is the State.

(2)

(a) An issuer shall make public a half-yearly financial report covering the first 6 months of the financial year.

(b)The half-yearly financial report shall be made public as soon as possible, but no later than 3 months, after the end of the period to which the report relates.

(c) An issuer shall ensure that the half-yearly financial report remains available to the public for at least 10 years.

(3) The half-yearly financial report shall include:

(a) a condensed set of financial statements,

(b) an interim management report, and

(c) responsibility statements.

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