41 Mr. Taylor asked the Minister for the Gaeltacht if he will make a statement outlining the EC Directives, for which he is responsible, which have not been implemented and the date by which each such Directive should have been implemented.

Níl Roinn na Gaeltachta freagrach as aon Treoir de chuid an CE.

42 Mr. Taylor asked the Minister for Industry and Commerce if he will make a statement outlining the EC Directives, for which he is responsible, which have not been implemented and the date by which each such Directive should have been implemented.

The details requested by the Deputy are listed below.

43 Mr. Taylor asked the Minister for Finance if he will make a statement outlining the EC Directives, for which he is responsible, which have not been implemented and the date by which each such Directive should have been implemented.

The EC Directives with which my Department are 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. The dates for implementation in national law were 31 December 1990 and 1 January 1991, respectively, but to apply to accounts for financial years beginning or after 1 January 1993.