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Requirements and Guidance for the Transparency Directive 

The Central Bank of Ireland, following consultation with industry participants, has issued Transparency Rules under Section 22 of the Investment Funds, Companies and Miscellaneous Provisions Act 2006.

The Transparency Rules set out procedural and administrative requirements and guidance in respect of the Transparency (Directive 2004/109/EC) Regulations 2007 (the Regulations).

The Central Bank of Ireland has also published guidance for industry participants, as follows:

  • Guidance Note No. 1  (April 2009) - Periodic financial reporting obligations pursuant to the Transparency (Directive 2004/109/EC) Regulations 2007.

The Central Bank of Ireland may publish further rules and/or guidance in respect of the Regulations and, where it does so, notifications will be included in its Regulatory Connection publication and will be published in this section of its website.

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