IE
S.I. No. 44/2015 - Transparency (Directive 2004/109/EC) (Amendment) Regulations 2015.
Statutory Text (3 Articles)
1. (1) These Regulations may be cited as the Transparency (Directive 2004/109/EC) (Amendment) Regulations 2015.
(2) These Regulations come into operation on 9 February 2015.
2. The Transparency (Directive 2004/109/EC) Regulations 2007 (
S.I. No. 277 of 2007
) are amended—
(
a
) in Regulation 8(4)(
a
), by the substitution of “Financial Reporting Council” for “Auditing Practices Board”,
(
b
) in Regulation 8(4)(
b
), by the substitution of “Financial Reporting Council” for “Auditing Practices Board”,
(
c
) in Regulation 8(5)(
d
)(ii), by the substitution of “Financial Reporting Council” for “Accounting Standards Board”, and
(
d
) in Regulation 43, by the insertion of the following paragraph after paragraph (2)
“(3) IAASA may make public in such manner as IAASA considers appropriate, details of—
(
a
) a requirement under paragraph (1)(
a
),
(
b
) an administrative measure taken as a result of an examination of information by IAASA under Regulation 42(2) for the purpose of considering whether such information is in accordance with the relevant reporting framework,
(
c
) an action taken by an issuer or director in response to an administrative measure taken as a result of an examination of information by IAASA under Regulation 42(2) for the purpose of considering whether such information is in accordance with the relevant reporting framework,
(
d
) a notice given under Regulation 44,
(
e
) a direction given under Regulation 45,
(
f
) a written explanation provided in accordance with Regulation 44, or
(
g
) revised information prepared in accordance with Regulation 44 or 45.”.
GIVEN under my Official Seal,
4 February 2015.
RICHARD BRUTON,
Minister for Jobs, Enterprise and Innovation.
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal interpretation)
These regulations give further effect to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 (as amended by Directive 2010/78/EU of the European Parliament and of the Council 24 November 2010), and to Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010. The regulations make certain amendments to the Transparency (Directive 2004/109/EC) Regulations 2007 (
S.I. No. 277 of 2007
).
1 O.J. No. L 390, 31.12.2004, p. 38
2 O.J. No. L 331, 15.12.2010, p. 120
3 O.J. No. L 331, 15.12.2010, p. 84
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of
10
th February
, 2015.
I, RICHARD BRUTON, Minister for Jobs, Enterprise and Innovation, in exercise of the powers conferred on me by
section 3
of the
European Communities Act 1972
(No. 27 of 1972), and for the purpose of giving further effect to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004
1
(as amended by Directive 2010/78/EU of the European Parliament and of the Council 24 November 2010
2
), and to Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010
3
hereby make the following regulations