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Published by:The Regulation Office,Housing Agency.Publication date:July 2015Contact DetailsRegulation Office,Housing Agency,53 Mount Street Upper,Dublin 2.01 656 4170regulation@housing.ieFor further information onthe regulation of ApprovedHousing Bodies, please visitwww.housing.ie/regulation
Contents1. Introduction 52. Background – The VoluntaryRegulation Code 73. Implementation Phase and Timeline 94. Objectives 115. The Financial StandardViability Requirement 136. What is Viability? 157. Risks 198. Notifiable Events 219. Group Structures andAncillary Housing Activities 2310. Our Assessment Process 2511. Assessment Reports andAddressing Issues Arising 2712. Further Developmentsand Conclusion 29Appendices 31APPENDIX A Classification of AHBsAPPENDIX B Tier 3 RequirementsAPPENDIX C Tier 2 RequirementsAPPENDIX D Tier 1 RequirementsGlossaryThe Financial Standard and Assessment Framework3
Page 1: The FinancialStandardThe Financial
Page 5 and 6: IntroductionThe landscape of the so
Page 7 and 8: Background:The VoluntaryRegulation
Page 9 and 10: ImplementationPhase and TimelineThe
Page 11 and 12: ObjectivesThe overall purpose of th
Page 13 and 14: The Financial StandardViability Req
Page 15 and 16: What is Viability?Financial viabili
Page 17 and 18: 6.4 Financial Plans andSensitivity
Page 19 and 20: RisksAn AHB’s financial position
Page 21 and 22: Notifiable EventsAs stated previous
Page 23 and 24: Group Structuresand AncillaryHousin
Page 25 and 26: Our Assessment ProcessOnce an AHB h
Page 27 and 28: Assessment Reportsand AddressingIss
Page 29 and 30: Further Developmentsand ConclusionT
Page 31 and 32: Appendices
Page 33 and 34: Appendix AClassification Of AHBsTie
Page 35: Appendix BTier 3RequirementsAppendi
Page 38 and 39: Appendix B1 Tier 3 Information Requ
Page 40 and 41: Appendix B2 Tier 3 Consolidated Cod
Page 42 and 43: xHousing Agency Regulation Office
Page 44 and 45: Appendix B3 Tier 3 Annual Financial
Page 46 and 47: Appendix B3 Tier 3 Annual Financial
Page 48 and 49: xviHousing Agency Regulation Office
Page 50 and 51: xviiiHousing Agency Regulation Offi
Page 53 and 54:
Appendix C1Tier 2 Liquidity RatioCo
Page 55 and 56:
Appendix C2Tier 2 Consolidated Code
Page 57 and 58:
Current CodeRequirementAdditionalFi
Page 59 and 60:
Appendix C3Tier 2 AnnualFinancial R
Page 61 and 62:
Information RequirementUndrawn comm
Page 63 and 64:
Appendix C4Tier 2 Liquidity RatioCo
Page 65:
Appendix DTier 1RequirementsAppendi
Page 68 and 69:
Appendix D1 Tier 1 Information Requ
Page 70 and 71:
Appendix D2 Tier 1 Consolidated Cod
Page 72 and 73:
xlHousing Agency Regulation Office
Page 74:
Glossary / continuedDesignated Rese
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