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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2012 S.I. No. 304/2012 - European Union (Accounts) Regulations 2012. S.I. No. 304/2012 - European Union (Accounts) Regulations 2012. AmendmentsLeasuithe Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 7th August, 2012. 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 Council Directive 78/660/EEC of 25 July 19781 , as amended by Directive 2006/46/EC of the European Parliament and of the Council of 14 June 20062 , hereby make the following regulations: 1. These Regulations may be cited as the European Union (Accounts) Regulations 2012. 2. Section 8
(2)of the Companies (Amendment) Act 1986 (No. 25 of 1986) is amended— (
- a)in paragraph (
- a)(amended by Regulation 4(
- a)of the European Communities (Accounts) Regulations 1993 ( S.I. No. 396 of 1993 )), by substituting “€4.4 million” for “ £1,500,000”, and (
- b)in paragraph (
- b)(amended by Regulation 4(
- b)of the European Communities (Accounts) Regulations 1993), by substituting “€8.8 million” for “ £3,000,000”. GIVEN under my Official Seal, 3 August 2012. 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 2006/46/EC of the European Parliament and of the Council of 14 June 2006, amending Council Directive 78/660/EEC, by increasing the balance sheet total and turnover thresholds set out at section 8
(2)of the Companies (Amendment) Act 1986 for the purpose of availing of certain accounting exemptions for small companies to €4.4 million and €8.8 million respectively. 1 OJ No. L 222, 14.8.1978, p.
- 2 OJ No. L 224, 16.8.2006, p.
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