These Regulations implement, through a number of amendments to the Companies (Northern Ireland) Order 1986 (“the Order”), Council Directive 89/666/EEC (the “Eleventh Company Law Directive”) on the disclosure requirements in respect of branches opened by certain companies in a Member State (OJ No. L395, 30.12.89, pp. 36-39) and Council Directive 89/117/EEC (the “Bank Branches Directive”) on publication of annual accounting documents by credit and financial institutions (OJ No. L44 16.2.89, pp. 40-42).