Regulation 48 Supplementary provisions as to obligation to file copies of accounting documents
The following provisions apply in relation to the obligations imposed by regulation 45 or 46.
Where the institution is incorporated or otherwise formed in an EEA State—
it is not required to deliver copies of accounting documents if its parent law does not require it to deliver accounting documents, and
it may discharge its obligation by delivering accounting documents without an auditor’s report if its parent law does not require it to have its accounts audited.
Where the institution’s parent law permits it to discharge an obligation with respect to the disclosure of accounting documents by disclosing documents in a modified form, it may discharge its obligation under regulations 45 and 46 by delivering copies of documents modified as permitted by that law.