Roger T. Garland
Ceist:114 Mr. Garland asked the Minister for Finance if he will list the number of EC Directives applicable to his Department which are not yet in force in Irish law, and the reason for the delay in the case of each Directive.
Written Answers. - EC Directives.
The EC Directives with which my Department is concerned and which are due for implementation are Directive 86/635/EEC on the annual and consolidated accounts of banks and other financial institutions and Directive 89/117/EEC on accounts of branches of banks and financial institutions. The transposition of these Directives into Irish law is being finalised in conjunction with the implementation by the Department of Industry and Commerce of the corresponding Company Law Directives on group accounts of companies generally.