286. Deputy Catherine Murphy asked the Minister for Jobs, Enterprise and Innovation ,further to Parliamentary Question No. 187 of 7 February 2017, if she will provide the date that Article 3(2) of Regulation 1606 of 2002 was first amended to allow for the adoption of international accounting standards that delay the recognition of loan losses in view of the fact that the concept of prudence, as defined in Article 31 (c) of Directive 78/660 requires the immediate recognition of losses; and if she will make a statement on the matter. [7465/17]

Summary

286. Deputy Catherine Murphy asked the Minister for Jobs, Enterprise and Innovation ,further to Parliamentary Question No. 187 of 7 February 2017, if she will provide the date that Article 3(2) of Regulation 1606 of 2002 was first amended to allow for the adoption of international accounting standards that delay the recognition of loan losses in view of the fact that the concept of prudence, as defined in Article 31 (c) of Directive 78/660 requires the immediate recognition of losses; and if she will make a statement on the matter. [7465/17]

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