Companies (Accounting) Act 2017
PART 4 Miscellaneous | ||
Amendment of Transparency (Directive 2004/109/EC) Regulations 2007 | ||
99. The Transparency (Directive 2004/109/EC) Regulations 2007 (S.I. No. 277 of 2007) are amended— | ||
(a) in Regulation 2— | ||
(i) by the deletion of the definition of “Act of 2006”, | ||
(ii) in the definition of “supplemental Directive” by the substitution of “section 1379 of the Act of 2014” for “the Act of 2006”, | ||
(iii) in the definition of “transparency (regulated markets) law” by the substitution of “ section 1379 of the Companies Act 2014 ” for “the Act of 2006”, | ||
(iv) in the definition of “treasury shares” by the substitution of “Act of 2014” for “Companies Acts”, and | ||
(v) by the insertion of the following definitions: | ||
“ ‘Accounting Directive’ means Directive 2013/34/EU of the European Parliament and of the Council of 26 June 20137 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC; | ||
‘Act of 2014’ means the Companies Act 2014 (No. 38 of 2014);”, | ||
(b) in paragraph (a) of Regulation 4(4), by the substitution of “Accounting Directive” for “Seventh Council Directive 83/349/EEC of 13 June 1983”, and | ||
(c) in Regulation 5— | ||
(i) in paragraph (2)(a), by the substitution of “Article 34 and, where relevant, Article 20 of the Accounting Directive” for “Article 37 of the Seventh Council Directive 83/349/EEC of 13 June 1983 (the most recent measure adopted by the State for its implementation being the European Communities (Financial Reporting Standards and Miscellaneous Amendments) Regulations 2005 ( S.I. No. 116 of 2005 ))”, | ||
(ii) in paragraph (2)(b), by the substitution of “Article 34, and where relevant, Article 20 of the Accounting Directive” for “Articles 51 and 51a of the Fourth Council Directive 78/660/EEC of 25 July 1978 (the most recent measure adopted by the State for their implementation being the regulations referred to in subparagraph (a))”, | ||
(iii) in paragraph (3)(a), by the substitution of “Article 29 of the Accounting Directive” for “Article 36 of the Seventh Council Directive 83/349/EEC of 13 June 1983 (the most recent measure adopted by the State for its implementation being the regulations referred to in paragraph (2)(a))”, and | ||
(iv) in paragraph (3)(b), by the substitution of “Article 19, and where relevant, Article 20 of the Accounting Directive” for “Article 46 of the Fourth Council Directive 78/660/EEC of 25 July 1978 (the most recent measure adopted by the State for its implementation being the regulations referred to in paragraph (2)(a))”. | ||