Introduction to Transparency Directive Regulation  

The Transparency (Directive 2004/109/EC) Regulations 2007, as amended (the Regulations) establish minimum requirements in relation to the disclosure of periodic and ongoing information by issuers and on the disclosure of major shareholdings and voting rights.

The Regulations also deal with the mechanisms through which regulated information is disseminated and stored. 

The objective of the Regulations is to enhance the information made available about issuers whose securities are admitted to trading on a regulated market.

The Central Bank of Ireland is the central competent administrative authority for the purpose of the Regulations.  

The Irish Auditing & Accounting Supervisory Authority (IAASA) is the relevant competent authority for the purposes of Article 24(4)(h) of the Transparency Directive. IAASA is responsible for examining that information referred to in the Directive is drawn up in accordance with the relevant reporting framework.