(1) In these Regulations -

"Credit Institutions Regulations" means the European Communities (Credit Institutions: Accounts) Regulations 1992 (S.I. No. 294 of 1992);

"Fair Value Regulations" means the European Communities (Fair Value Accounting) Regulations 2004 (S.I. No. 765 of 2004);

"Insurance Undertakings Regulations" means the European Communities (Insurance Undertakings: Accounts) Regulations 1996 (S.I. No. 23 of 1996);

"Principal Act" means the Companies Act 1963 (No. 33 of 1963).