On 25 November 2015, the Minister for Finance signed the Transparency (Directive 2004/109/EC) (Amendment) (No. 2) Regulations 2015 (S.I. No. 541 of 2015) which are effective from 26 November 2015.
These Regulations implement Directive 2013/50/EU of the European Parliament and of the Council of 22 October 2013 into Irish domestic legislation and, amongst other matters:
-
amends the definition of “home Member State”;
-
extends the period in which issuers are required to publish annual and half-yearly financial reports; and
-
removes the requirement on issuers to produce interim management statements.
The text of the Transparency (Directive 2004/109/EC) (Amendment) (No. 2) Regulations 2015 (S.I. No. 541 of 2015) may be accessed here.