They are purely functional for the purpose of setting out rules aiming to achieve a particular outcome irrespective of the national company law applicable to an institution in each Member State.
Tá siad go hiomlán feidhmiúil chun críche rialacha a leagan amach atá dírithe ar thoradh ar leith beag beann ar dhlí náisiúnta na hiomaíochta is infheidhme maidir le hinstitiúid i ngach Ballstát.