The accounting rules referred to in paragraph 1 shall lay down the structure and content of the financial statements, as well as the accounting principles underlying the accounts.
Leagfar síos leis na rialacha dá dtagraítear i mír 1 struchtúr agus inneachar na ráiteas airgeadais, mar aon leis na prionsabail chuntasaíochta is bun leis na cuntais.