18.— (1) The Minister or the Minister’s nominee may, after consulting the directors of Anglo Irish Bank, change its financial year.

(2) Any accounts, reports or returns that would be required by law (other than a law relating to taxation) or the articles of Anglo Irish Bank to be prepared or submitted for a financial year shall, in respect of the portion of the financial year immediately preceding a change of financial year by virtue of subsection (1), be included and form part of the accounts, reports or returns, as the case may be, for the first year of the changed financial year.