March 2008 - Irish Auditing & Accounting Supervisory Authority

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Transposition into Domestic Law• The Directive was given effect in domestic law through two avenues,viz:– Primary legislation - Investment Funds, Companies and MiscellaneousProvisions Act, 2006; and– Secondary legislation - Transparency (Directive 2004/109/EC)Regulations, 200710
Scope of the Directive in Ireland• Applies to all entities whose home Member State is the State andwhose ‘securities’ are admitted to trading on a regulated marketsituated, or operating, in a Member State.• Securities includes:– shares;– bonds and other forms of securitised debt;– derivative securities; and– units issued by CEFs.11
Page 2 and 3: Presentation to theCorporate Govern
Page 4 and 5: Genesis• DIRT - PAC (1999);• RG
Page 6 and 7: Principal Functions• To supervise
Page 8 and 9: Financial Reporting Supervision•
Page 12 and 13: Issuers’ periodic financial repor
Page 14 and 15: Half-yearly financial statements•
Page 16 and 17: IAASA’s Powers• Make Rules and
Page 18 and 19: EU 8 th Company Law Directive• De
Page 20 and 21: Principal Issues/Concepts• Dismis
Page 22 and 23: Further informationIAASAWillow Hous

March 2008 - Irish Auditing & Accounting Supervisory Authority

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