Companies Act 2014
- PART 1 PRELIMINARY AND GENERAL
- Section
- 1. Short title and commencement
- 2. Interpretation generally
- 3. Periods of time
- 4. Repeals and revocations
- 5. Savings and transitional provisions
- 6. Construction of references in other Acts to companies registered under Companies (Consolidation) Act 1908 and Act of 1963
- 7. Definition of "subsidiary"
- 8. Definitions of "holding company", "wholly owned subsidiary" and "group of companies"
- 9. Act structured to facilitate its use in relation to most common type of company
- 10. Reference in Parts 2 to 14 to company to mean private company limited by shares
- 11. Construction of references to directors, board of directors and interpretation of certain other plural forms
- 12. Regulations and orders
- 13. Authentication of certain official documents
- 14. Expenses
- PART 2 INCORPORATION AND REGISTRATION
- Chapter 2 Incorporation and consequential matters
- 17. Way of forming private company limited by shares
- 18. Company to carry on activity in the State and prohibition of certain activities
- 19. Form of the constitution
- 20. Restriction on amendment of constitution
- 21. Registration of constitution
- 22. Statement to be delivered with constitution
- 23. Additional statement to be furnished in certain circumstances
- 24. Declaration to be made to Registrar
- 25. Effect of registration
- 26. Provisions as to names of companies
- 27. Trading under a misleading name
- 28. Reservation of a company name
- 29. Effect of reservation of name
- 30. Change of name
- 31. Effect of constitution
- 32. Amendment of constitution by special resolution
- 33. Publication of notices
- 34. Language of documents filed with Registrar
- 35. Authorisation of an electronic filing agent
- 36. Revocation of the authorisation of an electronic filing agent
- 37. Copies of constitution to be given to members
- Chapter 6 Conversion of existing private company to private company limited by shares to which parts 1 to 15 apply
- 54. Interpretation (Chapter 6)
- 55. Status of existing private companies at end of transition period: general principle
- 56. Conversion of existing private companies to designated activity companies: duties and powers in that regard
- 57. Relief where company does not re-register as a designated activity company
- 58. Applicable laws during transition period
- 59. Adoption of new constitution by members
- 60. Preparation, registration, etc. of new constitution by directors
- 61. Deemed constitution
- 62. Relief for members and creditors
- 63. Procedure for re-registration as designated activity company under this Chapter
- PART 3 SHARE CAPITAL, SHARES AND CERTAIN OTHER INSTRUMENTS
- Chapter 3 Allotment of shares
- 69. Allotment of shares
- 70. Supplemental and additional provisions as regards allotments
- 71. Payment of shares
- 72. Restriction of section 71(5) in the case of mergers
- 73. Restriction of section 71(5) in the case of group reconstructions
- 74. Supplementary provisions in relation to sections 72 and 73
- 75. Restriction of section 71(5) in the case of shares allotted in return for acquisition of issued shares of body corporate
- 76. Treatment of premiums paid on shares issued before a certain date
- 77. Calls on shares
- 78. Supplemental provisions in relation to calls
- 79. Further provisions about calls (different times and amounts of calls)
- 80. Lien
- 81. Forfeiture of shares
- 82. Financial assistance for acquisition of shares
- Chapter 4 Variation in capital
- 83. Variation of company capital
- 84. Reduction in company capital
- 85. Application to court for confirming order, objections by creditors and settlement of list of such creditors
- 86. Registration of order and minute of reduction
- 87. Liability of members in respect of reduced calls
- 88. Variation of rights attached to special classes of shares
- 89. Rights of holders of special classes of shares
- 90. Registration of particulars of special rights
- 91. Variation of company capital on reorganisation
- 92. Notice to Registrar of certain alterations of share capital
- 93. Notice of increase of share capital
- Chapter 5 Transfer of shares
- 94. Transfer of shares and debentures
- 95. Restrictions on transfer
- 96. Transmission of shares
- 97. Transmission of shares in special circumstances (including cases of mergers)
- 98. Certification of shares
- 99. Share certificates
- 100. Rectification of dealings in shares
- 101. Personation of shareholder: offence
- Chapter 6 Acquisition of own shares
- 102. Company acquiring its own shares, etc. — permissible circumstances and prohibitions
- 103. Supplemental provisions in relation to section 102
- 104. Shares of a company held by a nominee of a company
- 105. Acquisition of own shares
- 106. Supplemental provisions in relation to section 105
- 107. Assignment or release of company's right to purchase own shares
- 108. Power to redeem preference shares issued before 5 May 1959
- 109. Treasury shares
- 110. Incidental payments with respect to acquisition of own shares
- 111. Effect of company's failure to redeem or purchase
- 112. Retention and inspection of documents
- 113. Membership of holding company
- 114. Holding by subsidiary of shares in its holding company
- 115. Civil liability for improper purchase in holding company
- 116. Return to be made to Registrar
- Chapter 7 Distributions
- 117. Profits available for distribution
- 118. Prohibition on pre-acquisition profits or losses being treated in holding company's financial statements as profits available for distribution
- 119. Distributions in kind: determination of amount
- 120. Development costs shown as asset of company to be set off against company's distribution profits
- 121. The relevant financial statements
- 122. Consequences of making unlawful distribution
- 123. Meaning of "distribution", "capitalisation", etc., and supplemental provisions
- 124. Procedures for declarations, payments, etc., of dividends and other things
- 125. Supplemental provisions in relation to section 124
- 126. Bonus issues
- PART 4 CORPORATE GOVERNANCE
- Chapter 2 Directors and secretaries
- 128. Directors
- 129. Secretaries
- 130. Prohibition of body corporate or unincorporated body of persons being director
- 131. Prohibition of minor being director or secretary
- 132. Prohibition of undischarged bankrupt being director or secretary or otherwise involved in company
- 133. Examination as to solvency status
- 134. Performance of acts by person in dual capacity as director and secretary not permitted
- 135. Validity of acts of director or secretary
- 136. Share qualifications of directors
- 137. Company to have director resident in an EEA state
- 138. Supplemental provisions concerning bond referred to in section 137(2)
- 139. Notification requirement as regards non-residency of director
- 140. Exception to section 137 — companies having real and continuous link with economic activity in State
- 141. Provisions for determining whether director resident in State
- 142. Limitation on number of directorships
- 143. Sanctions for contravention of section 142 and supplemental provisions
- 144. Appointment of director
- 145. Appointment of directors to be voted on individually
- 146. Removal of directors
- 147. Compensation for wrongful termination, other powers of removal not affected by section 146
- 148. Vacation of office
- 149. Register of directors and secretaries
- 150. Supplemental provisions (including offences) in relation to section 149
- 151. Particulars to be shown on all business letters of company
- 152. Entitlement to notify Registrar of changes in directors and secretaries if section 149(8) contravened
- 153. Provisions as to assignment of office by directors
- Chapter 4 Proceedings of directors
- 157. Sections 158 to 165 to apply save where constitution provides otherwise
- 158. General power of management and delegation
- 159. Managing director
- 160. Meetings of directors and committees
- 161. Supplemental provisions about meetings (including provision for acting by means of written resolutions)
- 162. Holding of any other office or place of profit under the company by director
- 163. Counting of director in quorum and voting at meeting at which director is appointed
- 164. Signing, drawing, etc., of negotiable instruments and receipts
- 165. Alternate directors
- 166. Minutes of proceedings of directors
- 167. Audit committees
- Chapter 6 General meetings and resolutions
- 175. Annual general meeting
- 176. The location and means for holding general meetings
- 177. Extraordinary general meetings
- 178. Convening of extraordinary general meetings by members
- 179. Power of court to convene meeting
- 180. Persons entitled to notice of general meetings
- 181. Notice of general meetings
- 182. Quorum
- 183. Proxies
- 184. Form of proxy
- 185. Representation of bodies corporate at meetings of companies
- 186. The business of the annual general meeting
- 187. Proceedings at meetings
- 188. Votes of members
- 189. Right to demand a poll
- 190. Voting on a poll
- 191. Resolutions — ordinary resolutions, special resolutions, etc., — meaning
- 192. Resolutions passed at adjourned meetings
- 193. Unanimous written resolutions
- 194. Majority written resolutions
- 195. Supplemental provisions in relation to section 194
- 196. Single-member companies — absence of need to hold general meetings, etc.
- 197. Application of this Part to class meetings
- 198. Registration of, and obligation of company to supply copies of, certain resolutions and agreements
- 199. Minutes of proceedings of meetings of a company
- Chapter 7 Summary Approval Procedure
- 200. Interpretation (Chapter 7)
- 201. Chapter 7 — what it does
- 202. Summary Approval Procedure
- 203. Declaration to be made in the case of financial assistance for acquisition of shares or transaction with directors
- 204. Declaration to be made in the case of a reduction in company capital or variation of company capital on reorganisation
- 205. Declaration to be made in the case of treatment of pre-acquisition profits or losses in a manner otherwise prohibited by section 118(1)
- 206. Declaration to be made in the case of merger of company
- 207. Declaration to be made in the case of members' winding up of solvent company
- 208. Condition to be satisfied common to declarations referred to in section 204, 205 or 207
- 209. Condition to be satisfied in relation to declaration referred to in section 206
- 210. Civil sanctions where opinion as to solvency stated in declaration without reasonable grounds
- 211. Moratorium on certain restricted activities being carried on and applications to court to cancel special resolution
- Chapter 10 Inspection of registers, provision of copies of information in them and service of notices
- 215. Definitions for purposes of section 216 concerning registers, etc. and construction of reference to company keeping registers, etc.
- 216. Where registers and other documents to be kept, right to inspect them, etc.
- 217. Supplemental provisions in relation to section 216 — "relevant fee", power to alter the amount of it, offences, etc.
- 218. Service of notices on members
- PART 5 DUTIES OF DIRECTORS AND OTHER OFFICERS
- Chapter 2 General duties of directors and secretaries and liabilities of them and other officers
- 223. Duty of each director
- 224. Directors to have regard to interests of employees
- 225. Directors' compliance statement and related statement
- 226. Duties of secretary
- 227. Fiduciary duties of directors — provisions introductory to section 228
- 228. Statement of principal fiduciary duties of directors
- 229. Other interests of directors
- 230. Power of director to act in a professional capacity for company
- 231. Duty of director to disclose his or her interest in contracts made by company
- 232. Breaches of certain duties: liability to account and indemnify
- 233. Power of court to grant relief to officers of company
- 234. Anticipated claim: similar power of relief as under section 233
- 235. Any provision exempting officers of company from liability void (subject to exceptions)
- Chapter 4 Substantive prohibitions or restrictions on loans to directors and other particular transactions involving conflict of interest
- 238. Substantial transactions in respect of non-cash assets and involving directors, etc.
- 239. Prohibition of loans, etc., to directors and connected persons
- 240. Arrangements of certain value
- 241. Reduction in amount of company's relevant assets
- 242. Availability of Summary Approval Procedure to permit loans, etc.
- 243. Intra-group transactions
- 244. Directors' expenses
- 245. Business transactions
- 246. Transaction or arrangement in breach of section 239 voidable at instance of company
- 247. Personal liability for company debts in certain cases
- 248. Offence for contravention of section 239
- 249. Contracts of employment of directors — control by members over guaranteed periods of employment
- 250. Anti-avoidance provision — section 249
- 251. Approval of company necessary for payment by it to director or directors' dependants for loss of office
- 252. Approval of company necessary for payment to director of compensation in connection with transfer of property
- 253. Duty of director to disclose to company payments to be made to him or her in connection with transfer of shares in company
- 254. "Existing legal obligation" — definition and other provisions in relation to sections 251 to 253
- 255. Contracts with sole members
- Chapter 5 Disclosure of interests in shares and debentures
- 256. Interpretation generally (Chapter 5)
- 257. "Disclosable interest" — meaning of that term
- 258. Circumstances in which person is to be regarded as having disclosable interest in shares or debentures
- 259. Circumstances in which person shall be regarded as having ceased to have disclosable interest
- 260. Interests that are not disclosable interests for the purposes of this Chapter
- 261. Duty to notify disclosable interests — first of the 5 cases in which duty arises - interests held at commencement of Chapter
- 262. Second and third cases in which duty to notify arises — interests acquired or ceasing to be held
- 263. Fourth and fifth cases in which duty to notify arises — grant or assignment of subscription rights, etc.
- 264. Application of sections 261 to 263 and exceptions to them
- 265. Mode of notification by directors and secretaries under this Chapter
- 266. Enforcement of notification obligation
- 267. Register of interests: contents and entries
- 268. Supplemental provisions in relation to section 267
- 269. Register of interests: removal of entries from it
- PART 6 FINANCIAL STATEMENTS, ANNUAL RETURN AND AUDIT
- Chapter 1 Preliminary
- 272. What this Part contains and use of prefixes — "Companies Act" and "IFRS"
- 273. Overall limitation on discretions with respect to length of financial year and annual return date
- 274. Interpretation (Part 6): provisions relating to financial statements
- 275. Interpretation (Part 6): other definitions and construction provisions
- 276. Construction of references to realised profits
- 277. Construction of references to exemption
- 278. Accounting standards generally — power of Minister to specify
- 279. US accounting standards may, in limited cases, be availed of for particular transitional period
- 280. Regulations may permit use of other internationally recognised accounting standards for a particular transitional period
- Chapter 4 Statutory financial statements
- 289. Statutory financial statements to give true and fair view
- 290. Obligation to prepare entity financial statements under relevant financial reporting framework
- 291. Companies Act entity financial statements
- 292. IFRS entity financial statements
- 293. Obligation to prepare group financial statements under relevant financial reporting framework
- 294. Companies Act group financial statements
- 295. IFRS group financial statements
- 296. Consistency of financial statements
- Chapter 5 Group financial statements: exemptions and exclusions
- 297. Exemption from consolidation: size of group
- 298. Application of section 297 in certain circumstances and cessation of exemption
- 299. Exemption from consolidation: holding company that is subsidiary undertaking of undertaking registered in EEA
- 300. Exemption from consolidation: holding company that is subsidiary undertaking of undertaking registered outside EEA
- 301. Exemption from consolidation: holding company with all of its subsidiary undertakings excluded from consolidation
- 302. Exemption from consolidation where IFRS so permits
- 303. Subsidiary undertakings included in the group financial statements
- 304. Treatment of entity profit and loss account where group financial statements prepared
- Chapter 6 Disclosure of directors' remuneration and transactions
- 305. Disclosure of directors' remuneration
- 306. Supplemental provisions in relation to section 305
- 307. Obligation to disclose information about directors' benefits: loans, quasi-loans, credit transactions and guarantees
- 308. Supplemental provisions in relation to section 307 (including certain exemptions from its terms)
- 309. Other arrangements and transactions in which the directors, etc., have material interest
- 310. Credit institutions: exceptions to disclosure by holding company under sections 307 to 309 in the case of connected persons and certain officers
- 311. Credit institutions: disclosures by holding company of aggregate amounts in respect of connected persons
- 312. Credit institutions: requirement for register, etc., in the case of holding company as respects certain information
- 313. Requirements of banking law not prejudiced by sections 307 to 312 and minimum monetary threshold for section 312
- Chapter 7 Disclosure required in notes to financial statements of other matters
- 314. Information on related undertakings
- 315. Information on related undertakings: exemption from disclosures
- 316. Information on related undertakings: provision for certain information to be annexed to annual return
- 317. Disclosures of particulars of staff
- 318. Details of authorised share capital, allotted share capital and movements
- 319. Financial assistance for purchase of own shares
- 320. Holding of own shares or shares in holding undertaking
- 321. Disclosure of accounting policies
- 322. Disclosure of remuneration for audit, audit-related and non-audit work
- 323. Information on arrangements not included in balance sheet
- Chapter 9 Directors' report
- 325. Obligation to prepare directors' report for every financial year
- 326. Directors' report: general matters
- 327. Directors' report: business review
- 328. Directors' report: acquisition or disposal of own shares
- 329. Directors' report: interests in shares and debentures
- 330. Directors' report: statement on relevant audit information
- 331. Directors' report: copy to be included of any notice issued under certain banking legislation
- 332. Approval and signing of directors' report
- Chapter 13 Annual return and documents annexed to it
- 342. Annual return
- 343. Obligation to make annual return
- 344. Special provision for annual return delivered in a particular form
- 345. Annual return date
- 346. Alteration of annual return date
- 347. Documents to be annexed to annual return: all cases
- 348. Documents to be annexed to annual returns: certain cases
- 349. First annual return: exception from requirement to annex statutory financial statements
- Chapter 14 Exclusions, exemptions and special arrangements with regard to public disclosure of financial information
- 350. Qualification of company as small or medium company
- 351. Exemptions in respect of directors' report in the case of small and medium companies
- 352. Exemption from filing certain information for small and medium companies
- 353. Abridged financial statements for a small company
- 354. Abridged financial statements for a medium company
- 355. Approval and signing of abridged financial statements
- 356. Special report of the statutory auditors on abridged financial statements
- 357. Subsidiary undertakings exempted from annexing their statutory financial statements to annual return
- Chapter 15 Audit exemption
- 358. Main conditions for audit exemption — non-group situation
- 359. Main conditions for audit exemption — group situation
- 360. Audit exemption
- 361. Audit exemption not available where notice under section 334 served
- 362. Audit exemption not available where company or subsidiary undertaking falls within a certain category
- 363. Audit exemption (non-group situation) not available unless annual return filed in time
- 364. Audit exemption (group situation) not available unless annual return filed in time
- Chapter 17 Revision of defective statutory financial statements
- 366. Voluntary revision of defective statutory financial statements
- 367. Content of revised financial statements or revised report
- 368. Approval and signature of revised financial statements
- 369. Approval and signature of revised directors' report
- 370. Statutory auditors' report on revised financial statements and revised report
- 371. Cases where company has availed itself of audit exemption
- 372. Statutory auditors' report on revised directors' report alone
- 373. Effect of revision
- 374. Publication of revised financial statements and reports
- 375. Laying of revised financial statements or a revised report
- 376. Delivery of revised financial statements or a revised report
- 377. Small and medium companies
- 378. Application of this Chapter in cases where audit exemption available, etc.
- 379. Modifications of Act
- Chapter 18 Appointment of statutory auditors
- 380. Statutory auditors — general provisions (including as to the interpretation of provisions providing for auditors' term of office)
- 381. Remuneration of statutory auditors
- 382. Appointment of statutory auditors — first such appointments and powers of members vis a vis directors
- 383. Subsequent appointments of statutory auditors (including provision for automatic re-appointment of auditors at annual general meetings)
- 384. Appointment of statutory auditors by directors in other cases, etc.
- 385. Appointment of statutory auditors: failure to appoint
- Chapter 19 rights, obligations and duties of statutory auditors
- 386. Right of access to accounting records
- 387. Right to information and explanations concerning company
- 388. Right to information and explanations concerning subsidiary undertakings
- 389. Offence to make false statements to statutory auditors
- 390. Obligation to act with professional integrity
- 391. Statutory auditors' report on statutory financial statements
- 392. Report to Registrar and to Director: accounting records
- 393. Report to Registrar and Director: category 1 and 2 offences
- Chapter 20 Removal and resignation of statutory auditors
- 394. Removal of statutory auditors: general meeting
- 395. Restrictions on removal of statutory auditor
- 396. Extended notice requirement in cases of certain appointments, removals, etc., of auditors
- 397. Right of statutory auditors to make representations where their removal or non-re-appointment proposed
- 398. Statutory auditors removed from office: their rights to get notice of, attend and be heard at general meeting
- 399. Removal of statutory auditors: statement from statutory auditors where audit exemption availed of by company
- 400. Resignation of statutory auditors: general
- 401. Resignation of statutory auditor: requisition of general meeting
- 402. Resignation of statutory auditors: right to get notice of, attend, and be heard at general meeting
- PART 7 CHARGES AND DEBENTURES
- Chapter 2 Registration of charges and priority
- 409. Registration of charges created by companies
- 410. Duty of company with respect to registration under section 409 and right of others to effect registration
- 411. Duty of company to register charges existing on property acquired
- 412. Priority of charges
- 413. Registration and priority of judgment mortgages
- 414. Register of charges
- 415. Certificate of registration
- 416. Entries of satisfaction and release of property from charge
- 417. Extension of time for registration of charges and rectification of register
- 418. Copies of instruments creating charges to be kept
- 419. Registration of charges created prior to commencement of this Part
- 420. Transitional provisions in relation to priorities of charges
- 421. Netting of Financial Contracts Act 1995 not to affect registration requirements
- PART 8 RECEIVERS
- Chapter 2 Appointment of receivers
- 429. Notification that receiver has been appointed
- 430. Information to be given when receiver is appointed in certain circumstance
- 431. Contents of statement to be submitted to receiver
- 432. Consequences of contravention of section 430(1)(b) or 431
- 433. Disqualification for appointment as receiver
- 434. Resignation of receiver
- 435. Removal of receiver
- 436. Notice to Registrar of appointment of receiver, and of receiver ceasing to act
- Chapter 3 Powers and duties of receivers
- 437. Powers of receiver
- 438. Power of receiver and certain others to apply to court for directions and receiver's liability on contracts
- 439. Duty of receiver selling property to get best price reasonably obtainable, etc.
- 440. Preferential payments when receiver is appointed under floating charge
- 441. Delivery to Registrar of accounts of receivers
- Chapter 4 Regulation of receivers and enforcement of their duties
- 442. Enforcement of duty of receivers to make returns
- 443. Power of court to order the return of assets improperly transferred
- 444. Power of court to fix remuneration of receiver
- 445. Court may end or limit receivership on application of liquidator
- 446. Director of Corporate Enforcement may request production of receiver's books
- 447. Prosecution of offences committed by officers and members of company
- 448. Reporting to Director of Corporate Enforcement of misconduct by receivers
- PART 9 REORGANISATIONS, ACQUISITIONS, MERGERS AND DIVISIONS
- Chapter 1 Schemes of Arrangement
- 449. Interpretation (Chapter 1)
- 450. Scheme meetings — convening of such by directors and court's power to summon such meetings
- 451. Court's power to stay proceedings or restrain further proceedings
- 452. Information as to compromises or arrangements with members and creditors
- 453. Circumstances in which compromise or arrangement becomes binding on creditors or members concerned
- 454. Supplemental provisions in relation to section 453
- 455. Provisions to facilitate reconstruction and amalgamation of companies
- Chapter 2 Acquisitions
- 456. Interpretation (Chapter 2)
- 457. Right to buy out shareholders dissenting from scheme or contract approved by majority and right of such shareholders to be bought out
- 458. Additional requirement to be satisfied, in certain cases, for right to buy out to apply
- 459. Supplementary provisions in relation to sections 457 and 458 (including provision for applications to court)
- 460. Construction of certain references in Chapter to beneficial ownership, application of Chapter to classes of shares, etc.
- Chapter 3 Mergers
- 461. Interpretation (Chapter 3)
- 462. Requirements for Chapter to apply
- 463. Mergers to which Chapter applies — definitions and supplementary provision
- 464. Merger may not be put into effect save in accordance with the relevant provisions of this Act
- 465. Chapters 1 and 3: mutually exclusive modes of proceeding to achieve merger
- 466. Common draft terms of merger
- 467. Directors' explanatory report
- 468. Expert's report
- 469. Merger financial statement
- 470. Registration and publication of documents
- 471. Inspection of documents
- 472. Non-application of subsequent provisions of Chapter where Summary Approval Procedure employed and effect of resolution referred to in section 202(1)(a)(ii)
- 473. General meetings of merging companies
- 474. Electronic means of making certain information available for purposes of section 473
- 475. Meetings of classes of shareholders
- 476. Purchase of minority shares
- 477. Application for confirmation of merger by court
- 478. Protection of creditors
- 479. Preservation of rights of holders of securities
- 480. Confirmation order
- 481. Certain provisions not to apply where court so orders
- 482. Registration and publication of confirmation of merger
- 483. Civil liability of directors and experts
- 484. Criminal liability for untrue statements in merger documents
- Chapter 4 Divisions
- 485. Interpretation (Chapter 4)
- 486. Requirements for Chapter to apply
- 487. Divisions to which this Chapter applies — definitions and supplementary provisions
- 488. Division may not be put into effect save under and in accordance with this Chapter
- 489. Chapters 1 and 4: mutually exclusive modes of proceeding to achieve division
- 490. Common draft terms of division
- 491. Directors' explanatory report
- 492. Expert's report
- 493. Division financial statement
- 494. Registration and publication of documents
- 495. Inspection of documents
- 496. General meetings of companies involved in a division
- 497. Electronic means of making certain information available for purposes of section 496
- 498. Meetings of classes of shareholder
- 499. Purchase of minority shares
- 500. Application for confirmation of division by court
- 501. Protection of creditors and allocation of liabilities
- 502. Preservation of rights of holders of securities
- 503. Confirmation order
- 504. Certain provisions not to apply where court so orders
- 505. Registration and publication of confirmation of division
- 506. Civil liability of directors and experts
- 507. Criminal liability for untrue statements in division documents
- PART 10 EXAMINERSHIPS
- Chapter 2 Appointment of examiner
- 509. Power of court to appoint examiner
- 510. Petition for court
- 511. Independent expert's report
- 512. Supplemental provisions in relation to sections 510 and 511 — other matters to be mentioned in petition, hearing of petition, etc.
- 513. Cases in which independent expert's report not available at required time: powers of court
- 514. Certain liabilities may not be certified under section 529(2)
- 515. Creditors to be heard
- 516. Availability of independent expert's report
- 517. Related companies
- 518. Duty to act in utmost good faith
- 519. Qualification of examiners
- 520. Effect of petition to appoint examiner on creditors and others
- 521. Restriction on payment of pre-petition debts
- 522. Effect on receiver or provisional liquidator of order appointing examiner
- 523. Disapplication of section 440 to receivers in certain circumstances
- Chapter 3 Powers of examiner
- 524. Powers of an examiner
- 525. Repudiation by examiner of contracts made before period of protection and of negative pledge clauses whenever made: prohibitions and restrictions
- 526. Production of documents and evidence
- 527. No lien over company's books, records, etc.
- 528. Further powers of court
- 529. Incurring of certain liabilities by examiner
- 530. Power to deal with charged property, etc.
- 531. Notification of appointment of examiner
- 532. General provisions as to examiners — resignation, filling of vacancy, etc.
- 533. Hearing regarding irregularities
- 534. Report by examiner
- 535. Procedure where examiner unable to secure agreement or formulate proposals for compromise or scheme of arrangement
- 536. Content of examiner's report
- 537. Repudiation of certain contracts
- 538. Appointment of creditors' committee
- 539. Proposals for compromise or scheme of arrangement
- 540. Consideration by members and creditors of proposals
- 541. Confirmation of proposals
- 542. Supplemental provisions in relation to section 541
- 543. Objection to confirmation by court of proposals
- 544. Provisions with respect to leases
- Chapter 4 Liability of third parties for debts of a company in examination
- 545. What this Chapter contains
- 546. Definitions (Chapter 4)
- 547. Circumstances in relation to which subsequent provisions of this Chapter have effect
- 548. General rule: liability of third person not affected by compromise or scheme of arrangement
- 549. Enforcement by creditor of liability: restrictions in that regard unless certain procedure employed to the benefit of third person
- 550. Payment by third person to creditor post period of protection - statutory subrogation in favour of third person in certain circumstances
- 551. Saving for cases falling within section 520(4)(f) and cases where third person discharged or released from liability
- Chapter 5 Conclusion of examinership
- 552. Cessation of protection of company and termination of appointment of examiner
- 553. Revocation
- 554. Costs and remuneration of examiners
- 555. Publicity
- 556. Hearing of proceedings otherwise than in public
- 557. Power of court to order the return of assets which have been improperly transferred
- 558. Reporting to Director of Corporate Enforcement of misconduct by examiners
- PART 11 WINDING UP
- Chapter 1 Preliminary and interpretation
- 559. Interpretation (Part 11)
- 560. Restriction of this Part
- 561. Modes of winding up — general statement as to position under Act
- 562. Types of voluntary winding up — general statement as to position under Act
- 563. Provisions apply to either mode of winding up unless the contrary appears
- 564. Jurisdiction to wind up companies and rules of court
- 565. Powers of court cumulative
- 566. Court may have regard to wishes of creditors or contributories
- 567. Application of certain provisions to companies not in liquidation
- Chapter 2 Winding up by court
- 568. Application of Chapter
- 569. Circumstances in which company may be wound up by the court
- 570. Circumstances in which company deemed to be unable to pay its debts
- 571. Provisions as to applications for winding up
- 572. Powers of court on hearing petition
- 573. Appointment of provisional liquidator
- 574. Power to stay or restrain proceedings against company
- 575. Appointment of liquidator by the court
- 576. Effect of winding-up order
- 577. Saving for rights of creditors and contributories
- Chapter 3 Members' voluntary winding up
- 578. Application of Chapter
- 579. Procedure for and commencement of members' voluntary winding up
- 580. Companies of fixed duration, etc.: alternative means of commencing members' voluntary winding up
- 581. Publication of resolution to wind up voluntarily
- 582. Protections and remedies for creditors in cases where declaration of solvency made
- 583. Power of company to appoint liquidators
- 584. Duty of liquidator to call creditors' meeting if of opinion that company unable to pay its debts
- Chapter 5 Conduct of winding up
- 589. Commencement of court ordered winding up
- 590. Commencement of voluntary winding up
- 591. Copy of order for winding up or appointment to be forwarded to Registrar
- 592. Notice by voluntary liquidator of his or her appointment
- 593. Statement of company's affairs
- 594. Supplemental provisions in relation to section 593
- 595. Notification that a company is in liquidation, etc.
- Chapter 6 Realisation of assets and related matters
- 596. Custody of company's property
- 597. Circumstances in which floating charge is invalid
- 598. Other circumstances in which floating charge is invalid
- 599. Related company may be required to contribute to debts of company being wound up
- 600. Pooling of assets of related companies
- 601. Power of liquidator to accept shares as consideration for sale of property of company
- 602. Voidance of dispositions of property, etc. after commencement of winding up
- 603. Voidance of executions against property of company
- 604. Unfair preference: effect of winding up on antecedent and other transactions
- 605. Liabilities and rights of persons who have been unfairly preferred
- 606. Restriction of rights of creditor as to execution or attachment in case of company being wound up
- 607. Duties of sheriff as to goods taken in execution
- 608. Power of the court to order return of assets which have been improperly transferred
- 609. Personal liability of officers of company where adequate accounting records not kept
- 610. Civil liability for fraudulent or reckless trading of company
- 611. Supplemental provisions in relation to section 610
- 612. Power of court to assess damages against certain persons
- 613. Directors of holding company: power of court to assess damages against them
- 614. Vesting of property of company in liquidator
- 615. Disclaimer of onerous property in case of company being wound up
- 616. Rescission of certain contracts and provisions supplemental to section 615
- Chapter 7 Distribution
- 617. Costs, etc. in winding up
- 618. Distribution of property of company
- 619. Application of bankruptcy rules in winding up of insolvent companies
- 620. Debts which may be proved
- 621. Preferential payments in a winding up
- 622. Supplemental provisions in relation to section 621
- 623. Unclaimed dividends and balances to be paid into a particular account
- Chapter 8 Liquidators
- 624. Duty of liquidator to administer, distribute, etc., property of company
- 625. How liquidator is to be described and validity of acts
- 626. Powers of provisional liquidators
- 627. Liquidator's powers
- 628. Summoning general meetings of the company, etc.
- 629. Notice to be given with respect to exercise of powers, restrictions on self-dealing, etc.
- 630. Restrictions in creditors' voluntary winding up and procedures in case of certain defaults
- 631. Power to apply to court for determination of questions or concerning exercise of powers
- 632. No lien over company's books, records, etc.
- 633. Qualifications for appointment as liquidator or provisional liquidator — general
- 634. Supplemental provisions in relation to section 633 (including requirements for professional indemnity cover)
- 635. Specific disqualification from appointment as liquidator or provisional liquidator
- 636. Appointment and removal in a members' voluntary winding up
- 637. Appointment and removal in a creditors' voluntary winding up
- 638. Appointment and removal by the court
- 639. Consent to act
- 640. Position when there is more than one liquidator
- 641. Resignation of liquidator
- 642. Prohibition on rewards for appointment
- 643. Notifications and filings of appointments and removals
- 644. Custody of books and property upon vacation of office
- 645. Provisional liquidator's remuneration
- 646. Liquidator's remuneration — procedure for fixing liquidator's entitlement thereto
- 647. Liquidator's entitlement to receive payment where entitlement to remuneration exists
- 648. Supplemental provisions in relation to sections 646 and 647
- 649. Disclosure of interest by creditors etc. at creditors' meeting
- 650. Duty of liquidators to include certain information in returns, etc.
- 651. Penalty for default of liquidator in making certain accounts and returns
- 652. Enforcement of duty of liquidator to make returns
- 653. Director's power to examine books and records
- Chapter 9 Contributories
- 654. Liability of contributory
- 655. Liability as contributories of past and present members
- 656. Settlement of list of contributories
- 657. Power to make calls
- 658. Adjustment of rights of contributories
- 659. Payment of debts due by contributory to the company and extent to which set-off allowed
- 660. Order in relation to contributory to be conclusive evidence
- 661. Liability in case of death of contributory
- 662. Civil Liability Act 1961 not affected
- 663. Bankruptcy of contributory
- 664. Corporate insolvency of contributory
- 665. Winding up of company that had been an unlimited company before re-registration
- Chapter 11 Court's powers
- 669. Power to annul order for winding up or to stay winding up
- 670. Attendance of officers of company at meetings
- 671. Power of court to summon persons for examination
- 672. Order for payment or delivery of property against person examined under section 671
- 673. Delivery of property of company to liquidator
- 674. Power to exclude creditors not proving in time
- 675. Order for arrest and seizure, etc.
- 676. Provisions as to arrangement binding creditors
- Chapter 12 Provisions supplemental to conduct of winding up
- 677. Effect of winding up on business and status of company
- 678. Actions against company stayed on winding-up order
- 679. Director may direct convening of meetings
- 680. Duty of liquidator to call meeting at end of each year
- 681. Information about progress of liquidation
- 682. Liquidator to report on conduct of directors
- 683. Obligation (unless relieved) of liquidator of insolvent company to apply for restriction of directors
- 684. Inspection of books by creditors and contributories
- 685. Resolutions passed at adjourned meetings of creditors and contributories
- 686. Books of company to be evidence in civil proceedings
- 687. Liquidator may have regard to wishes of creditors and contributories
- 688. Reporting to Director of misconduct by liquidators
- Chapter 13 General rules as to meetings of members, contributories and creditors of a company in liquidation
- 689. Meetings directed by the court
- 690. Provisions as to meetings of creditors, contributories and members generally
- 691. Entitlement to attend and notice
- 692. Location of meeting
- 693. Costs of meetings
- 694. Chairperson
- 695. Passing resolutions
- 696. Registration of resolutions of creditors, contributories and members
- 697. Proceedings at the meeting
- 698. Entitlement to vote of creditors
- 699. Provisions consequent on section 698 regarding secured creditors: deemed surrender of security, etc.
- 700. Duties of chairperson
- 701. Proxies
- 702. Supplemental provisions in relation to section 701: time for lodging proxies, etc.
- 703. Representation of bodies corporate at meetings held during winding up
- Chapter 14 Completion of winding up
- 704. Dissolution of company by court
- 705. Final meeting and dissolution in members' voluntary winding up
- 706. Final meeting and dissolution in creditors' voluntary winding up
- 707. Disposal of books and papers of company in winding up
- 708. Power of court to declare dissolution of company void
- 709. Disposal of documents filed with Registrar
- Chapter 16 Offences by officers of companies in liquidation, offences of fraudulent trading and certain other offences, referrals to D.P.P., etc.
- 715. Application of certain provisions of Chapter and construction of certain references to company, relevant person, etc.
- 716. Offence for failure to make disclosure, or deliver certain things, to liquidator
- 717. Certain fraudulent acts within 12 months preceding winding up or any time thereafter: offences
- 718. Other fraudulent acts (relating to obtaining credit, irregular pledges, etc.) within 12 months preceding winding up or any time thereafter: offences
- 719. Material omission in statement relating to company's affairs, failure to report false debt, etc.
- 720. Additional offence with respect to section 718(c) and certain defences with respect to foregoing matters
- 721. Other frauds by officers of companies which have gone into liquidation: offence
- 722. Fraudulent trading of company: offence
- 723. Prosecution of offences committed by officers and members of company
- 724. Supplemental provisions in relation to section 723: duty to provide assistance to D.P.P. and Director of Corporate Enforcement
- PART 12 STRIKE OFF AND RESTORATION
- Chapter 1 Strike off of company
- 725. When Registrar may strike company off register
- 726. Grounds for involuntary strike off
- 727. Registrar's notice to company of intention to strike it off register
- 728. Contents of Registrar's notice to company
- 729. Meaning of remedial step
- 730. Public notice of intention to strike company off register
- 731. Conditions for voluntary strike off
- 732. Public notice in case of voluntary strike off
- 733. Striking off (involuntary and voluntary cases) and dissolution
- 734. Effect of removal and dissolution
- 735. Power of Director to obtain information
- Chapter 2 Restoration of company to register
- 736. Application of Chapter
- 737. Restoration on application to Registrar
- 738. Restoration on application to court
- 739. Requirements for application to court under section 738
- 740. Terms of court order on application under section 738
- 741. Court order for restoration on application of Registrar
- 742. Supplementary court orders
- 743. Meaning of court
- 744. Transitional provision for companies struck off register before commencement of this
- PART 13 INVESTIGATIONS
- Chapter 2 Investigations by court appointed inspectors
- 747. Investigation of company's affairs by court appointed inspectors on application of company etc.
- 748. Investigation of company's affairs by court appointed inspectors on application of Director
- 749. Court may give directions in relation to investigation
- 750. Power of inspector to expand investigation into affairs of related bodies corporate
- 751. Order for inspection of books or documents of company in liquidation
- 752. Expanded meaning of "officer" and "agent" for purposes of sections 753 to 757
- 753. Duty of company officer or agent to produce books or documents and give assistance
- 754. Inspector may require other persons to produce books or documents and give assistance
- 755. Supplementary power to compel production of books or documents in relation to certain banking transactions
- 756. Power of inspector to examine officers, agents and others
- 757. Court may make order in relation to default in production of books or documents, etc.
- 758. Report of inspectors appointed under section 747(1) or 748(1)
- 759. Distribution of inspectors' report
- 760. Court may make order after considering inspectors' report
- 761. Director may present petition for winding up following consideration of report
- 762. Expenses of investigation by court appointed inspector
- Chapter 3 Investigations initiated by Director
- 763. Investigation of share dealing by inspector appointed by Director
- 764. Investigation of company ownership by inspector appointed by Director
- 765. Application of certain provisions to investigation of company ownership
- 766. Expenses of investigation of company ownership
- 767. Director's power to require information as to persons interested in shares or debentures
- 768. Director may impose restrictions on shares
- 769. Director may lift restrictions imposed on shares under section 768
- 770. Director shall give notice of direction
- 771. Court may lift restrictions imposed on shares under section 768
- 772. Court may order sale of shares
- 773. Costs of applicant for order for sale of shares
- 774. Proceeds of sale following court ordered sale of shares
- 775. Continuance of certain restrictions
- 776. Offences in relation to shares that are subject to restrictions
- 777. Application of sections 768 to 776 to debentures
- Chapter 4 Miscellaneous provisions
- 778. Power of Director to require company to produce books or documents
- 779. When Director may exercise power to require company to produce books or documents
- 780. Power of Director to require third party to produce books or documents
- 781. Saving in relation to section 780, etc. and corresponding amendments effected to Act of 1990 by Companies (Amendment) Act 2009
- 782. Restriction on power of Director to require third party to produce certain books or documents
- 783. Court may order third party to comply with requirement to produce books or documents
- 784. Powers ancillary to power to require production of books or documents
- 785. Offences in relation to requirement to produce books or documents
- 786. Expenses relating to examination of books or documents
- 787. Entry and search of premises
- 788. Supplemental provisions in relation to section 787(3) to (5)
- 789. Offences in relation to entry and search of premises and provisions catering for certain contingencies concerning designated officers
- 790. Restriction on disclosure of information, books or documents
- 791. Information, books or documents may be disclosed for certain purposes
- 792. Information, books or documents may be disclosed to competent authority
- 793. Offence of falsifying, concealing, destroying or otherwise disposing of document or record
- 794. Production and inspection of books or documents when offence suspected
- 795. Saving for privileged information
- 796. Assistance to company law authority
- PART 14 COMPLIANCE AND ENFORCEMENT
- Chapter 2 Disclosure orders
- 799. Interpretation (Chapter 2)
- 800. Court may make disclosure order
- 801. Types of disclosure order
- 802. Procedure on application for disclosure order
- 803. Scope of disclosure order
- 804. Interests in shares and debentures for purposes of section 803: general
- 805. Family and corporate interests
- 806. Share acquisition agreements — attribution of interests held by other parties
- 807. Particulars of interests referred to in section 806 to be given in compliance with disclosure order
- 808. "Share acquisition agreement" — meaning
- 809. Supplemental power of court in relation to a share acquisition agreement
- 810. Court may grant exemption from requirements of disclosure order
- 811. Other powers of court in relation to disclosure orders
- 812. Notice of disclosure order
- 813. Information disclosed under order
- 814. Court may impose restrictions on publication of information provided
- 815. Right or interest in shares or debentures unenforceable by person in default
- 816. Court may grant relief from restriction on enforceability of right or interest in shares or debentures
- 817. Dealing by agent in shares or debentures subject to disclosure order
- Chapter 3 Restrictions on directors of insolvent companies
- 818. Interpretation and application (Chapter 3)
- 819. Declaration by court restricting director of insolvent company in being appointed or acting as director etc.
- 820. Application for declaration of restriction
- 821. Liquidator shall inform court of jeopardy to other company or its creditors
- 822. Court may grant restricted person relief from restrictions
- 823. Register of restricted persons
- 824. Application of this Chapter to receivers
- 825. Restricted person shall give notice to company before accepting appointment or acting as director or secretary
- 826. "Company that has a restricted person" — meaning of that expression in sections 827 to 834
- 827. Disapplication of certain provisions to company having a restricted person
- 828. Company having a restricted person may not acquire certain non-cash assets from subscribers, etc. unless particular conditions satisfied
- 829. Supplemental provisions in relation to section 828
- 830. Relief from liability under section 828
- 831. Offence for contravention of section 828
- 832. Allotment of share not fully paid up by company that has a restricted person
- 833. Allotment of share not fully paid for in cash by company that has a restricted person
- 834. Relief for company in respect of prohibited transaction
- 835. Power to vary amounts specified in section 819(3)
- 836. Personal liability for debts of company subject to restriction
- Chapter 4 Disqualification generally
- 837. Interpretation generally (Chapter 4)
- 838. Meaning of "disqualified" and "disqualification order"
- 839. Automatic disqualification on conviction of certain indictable offences
- 840. Default under section 149(8) concerning fact of director's becoming disqualified under law of another state
- 841. Default under section 23 or 150(2) by director disqualified under law of another state
- 842. Court may make disqualification order
- 843. Provisions relating to particular grounds for disqualification
- 844. Persons who may apply for disqualification order under section 842
- 845. Miscellaneous provisions relating to disqualification by court order
- 846. Costs and expenses of application
- 847. Court may grant relief to person subject to disqualification order
- 848. Disqualification of restricted person following subsequent winding up
- Chapter 5 Disqualification and restriction undertakings
- 849. Definitions (Chapter 5)
- 850. Disqualification undertaking — initiation of procedure that provides person opportunity to submit to disqualification
- 851. Effect of delivery of notice under section 850, giving of disqualification undertaking on foot thereof and related matters
- 852. Restriction undertaking — initiation of procedure that provides person opportunity to submit to restriction
- 853. Effect of delivery of notice under section 852, giving of restriction undertaking on foot thereof and related matters
- 854. Regulations for the purposes of sections 850 to 853
- Chapter 6 Enforcement in relation to disqualification and restriction
- 855. Offence of contravening disqualification order or restriction
- 856. Offence of acting under directions of person where directions given in contravention of this Part
- 857. Period of disqualification following conviction of offence under this Chapter
- 858. Company may recover consideration
- 859. Person acting while disqualified or restricted liable for debts of company
- 860. Person acting under directions of disqualified person liable for debts of company
- 861. Relief from liability under section 858, 859 or 860
- 862. Court may require director to give certain information
- 863. Information to be supplied to Registrar
- 864. Register of disqualified persons
- Chapter 7 Provisions relating to offences generally
- 865. Summary prosecutions
- 866. District court district within which summary proceedings may be brought
- 867. Period within which summary proceedings may be commenced
- 868. Prosecution of companies on indictment
- 869. Offences by body committed with consent of its officer
- 870. Further offence, where contravention continued after conviction for an offence, and penalties for such offence
- 871. Categories 1 to 4 offences — penalties
- 872. Court may order that convicted person remedy breach
- 873. Notice by Director to remedy default
- 874. Special provisions applying where default in delivery of documents to Registrar
- Chapter 9 Evidential matters
- 879. Proof of certificate as to overseas incorporation
- 880. Proof of incorporation under overseas legislation
- 881. Admissibility in evidence of certain matters
- 882. Provision of information to juries
- 883. Certificate evidence
- 884. Documentary evidence
- 885. Saving for privileged communications in context of requirements under section 724
- 886. Statutory declaration made in foreign place
- PART 15 FUNCTIONS OF REGISTRAR AND OF REGULATORY AND ADVISORY BODIES
- Chapter 1 Registrar of Companies
- 887. Registration office, "register", officers and CRO Gazette
- 888. Authentication of documents other than by signing or sealing them
- 889. Fees
- 890. Annual report by Registrar
- 891. Inspection and production of documents kept by Registrar
- 892. Admissibility of certified copy or extract
- 893. Certificate by Registrar admissible as evidence of facts stated
- 894. Disposal of documents filed with Registrar
- 895. Registrar may apply system of information classification
- 896. Delivery to Registrar of documents in legible form
- 897. Delivery of documents in electronic form may be made mandatory
- 898. Registrar's notice that document does not comply
- 899. Supplementary and clarificatory provisions for section 898
- Chapter 2 Irish Auditing and Accounting Supervisory Authority
- 900. Interpretation (Chapter 2)
- 901. Continuance of designation of Irish Auditing and Accounting Supervisory Authority and other transitional matters
- 902. Membership of Supervisory Authority
- 903. Amendment to memorandum or articles
- 904. Objects of Supervisory Authority
- 905. Functions of Supervisory Authority
- 906. General powers
- 907. Board of directors
- 908. Supplementary provisions in relation to board of directors
- 909. Chief executive officer (including provision of transitional nature)
- 910. Work programme
- 911. Annual programme of expenditure
- 912. Specification in annual programme of expenditure of amounts for reserve fund
- 913. Review of work programme
- 914. Funding
- 915. Application of money received by Supervisory Authority
- 916. Supervisory Authority may levy prescribed accountancy bodies
- 917. Supervisory Authority may levy certain companies and other undertakings
- 918. Funding in respect of functions of Supervisory Authority under certain regulations
- 919. Reserve fund
- 920. Borrowing
- 921. Excess revenue
- 922. Employees (including provision of a transitional nature)
- 923. Director's obligations when material interest in arrangement, contract or agreement with Supervisory Authority arises
- 924. Effect of breach of director's obligations in relation to material interest
- 925. Employee's duty of disclosure
- 926. Superannuation scheme
- 927. Accounts and audit
- 928. Annual report
- 929. Accountability to Dáil Éireann
- 930. Recognition of body of accountants
- 931. Provisions in relation to recognition by Supervisory Authority under section 930
- 932. Consultation by Supervisory Authority regarding standards and qualifications
- 933. Intervention in disciplinary process of prescribed accountancy bodies
- 934. Investigation of possible breaches of standards of prescribed accountancy bodies
- 935. Supplemental provisions in relation to section 934 (including as concerns its relationship to provisions of 2010 Audits Regulations)
- 936. Review of members of recognised accountancy bodies
- 937. Delegation of Supervisory Authority's functions
- 938. Hearings, privileges and procedural rules
- 939. Supervisory Authority's seal and instruments
- 940. Confidentiality of information
- 941. Appeals to and orders of the court, including orders confirming decisions of Supervisory Authority
- 942. Liability of Supervisory Authority for acts, omissions, etc.
- 943. Minister's power to make regulations for purposes of Chapter, etc.
- 944. Prior approval by Houses of Oireachtas required for certain regulations
- Chapter 3 Director of Corporate Enforcement
- 945. Director of Corporate Enforcement
- 946. Terms and conditions of appointment
- 947. Removal, cessation or disqualification of Director
- 948. Acting Director of Corporate Enforcement
- 949. Functions of Director
- 950. Superannuation
- 951. Secondment to Director's office of member of Garda Síochána
- 952. Delegation by Director
- 953. Liability of Director or officer for acts and omissions
- 954. Director's annual report
- 955. Director shall report as required
- 956. Confidentiality of information
- 957. Disclosure of information to Director
- PART 16 DESIGNATED ACTIVITY COMPANIES
- Chapter 2 Incorporation and consequential matters
- 965. Way of forming a DAC and the 2 types of DAC
- 966. DAC to carry on activity in the State
- 967. The form of a DAC's constitution
- 968. Supplemental provisions in relation to constitution
- 969. Provisions as to names of DACs
- 970. Trading under a misleading name
- 971. Power to dispense with "designated activity company" or Irish equivalent in name of charitable and other companies
- 972. Capacity of a DAC
- 973. Capacity not limited by a DAC's constitution
- 974. Alteration of objects clause by special resolution
- 975. Supplemental provisions in relation to section 974
- 976. Restriction of section 32(1) in relation to a DAC limited by guarantee
- 977. Alteration of articles by special resolution
- 978. Power to alter provisions in memorandum which could have been contained in articles
- Chapter 3 Share capital
- 979. Status of existing guarantee company, having a share capital
- 980. Transitional provision — use of "limited" or "teoranta" by existing guarantee company, having a share capital
- 981. Limitation on offers by DACs of securities to the public
- 982. Variation of rights attached to special classes of shares
- 983. Application of section 114 in relation to DACs
- 984. Uncertificated transfer of securities
- Chapter 4 Corporate governance
- 985. Directors
- 986. Limitation on number of directorships
- 987. Membership of DAC limited by guarantee confined to shareholders
- 988. DAC, with 2 or more members, may not dispense with holding a.g.m.
- 989. Application of section 193 in relation to a DAC
- 990. Application of section 194 in relation to a DAC
- Chapter 5 Financial statements, annual return and audit
- 991. Non-application of Part 6 to DACs that are credit institutions or insurance undertakings
- 992. Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to DACs
- 993. Modification of definition of "IAS Regulation" in the Case of DACs
- 994. Application of sections 297, 350 and 362 to a DAC
- 995. Disclosures by DAC that is a credit institution
- 996. Exemption from filing with Registrar financial statements, etc.
- PART 17 PUBLIC LIMITED COMPANIES
- Chapter 2 Incorporation and consequential matters
- 1004. Way of forming a PLC
- 1005. PLC to carry on activity in the State
- 1006. The form of a PLC's constitution
- 1007. Supplemental provisions in relation to constitution and continuance in force of existing memorandum and articles
- 1008. Provisions as to names of PLCs
- 1009. Trading under a misleading name
- 1010. Restriction on commencement of business by a PLC
- 1011. Capacity of a PLC
- 1012. Capacity not limited by a PLC's constitution
- 1013. Alteration of objects clause by special resolution
- 1014. Supplemental provisions in relation to section 1013
- 1015. Alteration of articles by special resolution
- 1016. Power to alter provisions in memorandum which could have been contained in articles
- 1017. Official seal for sealing securities
- 1018. Status of existing PLC
- Chapter 3 Share capital
- 1019. Provisions as to shares transferable by delivery (general prohibition and provision for certain letters of allotment)
- 1020. Capacity to make public offers of securities
- 1021. Allotment of shares and other securities
- 1022. Pre-emption rights
- 1023. Interpretation and supplemental provisions in relation to section 1022
- 1024. Status of authority to allot shares conferred prior to company's re-registration as a PLC
- 1025. Subscription of share capital
- 1026. Payment for allotted shares
- 1027. Payment of non-cash consideration
- 1028. Expert's report on non-cash consideration before allotment of shares
- 1029. Supplemental provisions in relation to section 1028
- 1030. Expert's report: supplemental provisions in relation to section 1028
- 1031. Dispensation from section 1028 — certain securities or money-market instruments constituting consideration for allotment
- 1032. Dispensation from section 1028 — consideration for allotment other than securities and money-market instruments referred to in section 1031
- 1033. Dispensation from section 1028: cases in which consideration for allotment falls into both section 1031 and section 1032
- 1034. Expert's report on non-cash assets acquired from subscribers, etc.
- 1035. Supplemental provisions in relation to section 1034
- 1036. Relief
- 1037. Special provisions as to issue of shares to subscribers
- 1038. Enforceability of undertakings made in contravention of certain provisions of Chapter
- 1039. Adaptation of section 102(1) and (2) in relation to a PLC
- 1040. Treatment of own shares held by or on behalf of a PLC
- 1041. Supplemental provisions in relation to section 1040 (including definition of "relevant period")
- 1042. Charges taken by PLC on own shares
- 1043. Application of certain provisions of section 82(6) in relation to PLCs
- 1044. Variation of rights attached to special classes of shares
- 1045. Restriction on transfer of shares
- Chapter 4 Interests in shares: disclosure of individual and group acquisitions
- 1046. Purpose of Chapter
- 1047. Interpretation and supplemental (Chapter 4)
- 1048. Duty of disclosure — first class of case in which duty arises
- 1049. Notifiable interest
- 1050. Duty of disclosure — second class of case in which duty arises
- 1051. "Percentage level" in relation to notifiable interests
- 1052. The notifiable percentage
- 1053. Particulars to be contained in notification
- 1054. Notification of family and corporate interests
- 1055. "Share acquisition agreement" — meaning
- 1056. Duties of disclosure arising in consequence of section 1055
- 1057. Duty of persons acting together to keep each other informed
- 1058. Interest in shares by attribution
- 1059. Interest in shares that are notifiable interests for purposes of Chapter
- 1060. Enforcement of notification obligation
- 1061. Individual and group acquisitions register
- 1062. Company investigations concerning interests in shares
- 1063. Registration of interest disclosed under section 1062
- 1064. Company investigations on requisition by members
- 1065. Company reports on investigation
- 1066. Penalty for failure to provide information
- 1067. Removal of entries from register
- 1068. Entries, when not to be removed
- 1069. Where register to be kept, inspection of register, inspection of reports, etc.
- 1070. Duty of PLC to notify authorised market operator
- Chapter 5 Acquisition of own shares and certain acquisitions by subsidiaries
- 1071. Additional (general) provisions relating to acquisition by PLCs of own shares
- 1072. "Market purchase", "overseas market purchase" and "off-market purchase"
- 1073. Authority for PLC's purchase of own shares
- 1074. Market purchase of own shares
- 1075. Off-market purchase of own shares
- 1076. Assignment or release of company's right to purchase own shares
- 1077. Relationship of certain acquisition provisions to those in Part 3
- 1078. Off-market re-allotment of treasury shares by PLC
- 1079. Return to be made to Registrar under section 116(1)
- 1080. Duty of PLC to publish particulars of overseas market purchase
- 1081. Duty of PLC to notify authorised market operator
- Chapter 8 Corporate governance
- 1088. Number of directors of a PLC
- 1089. PLC, with 2 or more members, may not dispense with holding of a.g.m.
- 1090. Rotation of directors
- 1091. Modification of section 149(8)'s operation where public or local offer co-incides with change among directors
- 1092. Remuneration of directors
- 1093. Application of section 193 in relation to PLC
- 1094. Provisions consequent on participation by PLC in system for uncertificated transfer of securities
- 1095. Attendance and voting at meetings
- 1096. Notice of meetings
- 1097. Application of section 167 to PLC that is not a public-interest entity under S.I. No. 220 of 2010
- 1098. Length of notice of general meetings to be given
- 1099. Additional rights of shareholders in certain PLCs (provisions implementing Shareholders' Rights Directive 2007/36/EC)
- 1100. Equality of treatment of shareholders
- 1101. Requisitioning of general meeting by members — modification of section 178(3)
- 1102. Length of notice of general meetings to be given by traded PLC
- 1103. Additional provisions concerning notice under section 181 by a traded PLC
- 1104. Right to put items on the agenda of the general meeting and to table draft resolutions
- 1105. Requirements for participation and voting in general meeting
- 1106. Participation in general meeting by electronic means
- 1107. Right to ask questions
- 1108. Provisions concerning appointment of proxies
- 1109. Traded PLC may permit vote to be cast in advance by correspondence
- 1110. Voting results
- Chapter 10 Financial statements, annual return and audit
- 1113. Voting by director in respect of certain matters: prohibition and exceptions thereto
- 1114. Non-application of Part 6 to PLCs that are credit institutions or insurance undertakings
- 1115. Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to PLCs
- 1116. Modification of definition of "IAS Regulation" in the case PLCs
- 1117. Obligation for a PLC's statutory financial statements to be audited
- 1118. Statutory auditors' report on revised financial statements and revised report
- 1119. Summary financial statements and circulation of them to members in lieu of full financial statements
- 1120. Application of sections 310 to 313
- Chapter 16 Mergers
- 1127. Interpretation (Chapter 16)
- 1128. Requirement for Chapter to apply
- 1129. Mergers to which Chapter applies — definitions and supplementary provision
- 1130. Merger may not be put into effect save in accordance with this Chapter
- 1131. Common draft terms of merger
- 1132. Directors' explanatory report
- 1133. Expert's report
- 1134. Merger financial statement
- 1135. Registration and publication of documents
- 1136. Inspection of documents
- 1137. General meetings of merging companies
- 1138. Electronic means of making certain information available for purposes of section 1137
- 1139. Meetings of classes of shareholders
- 1140. Purchase of minority shares
- 1141. Application for confirmation of merger by court
- 1142. Protection of creditors
- 1143. Preservation of rights of holders of securities
- 1144. Confirmation order
- 1145. Certain provisions not to apply where court so orders
- 1146. Registration and publication of confirmation of merger
- 1147. Civil liability of directors and experts
- 1148. Criminal liability for untrue statements in merger documents
- Chapter 17 Divisions
- 1149. Interpretation (Chapter 17)
- 1150. Requirements for Chapter to apply
- 1151. Divisions to which this Chapter applies — definitions and supplementary provisions
- 1152. Division may not be put into effect save under and in accordance with this Chapter
- 1153. Common draft terms of division
- 1154. Directors' explanatory report
- 1155. Expert's report
- 1156. Division financial statement
- 1157. Registration and publication of documents
- 1158. Inspection of documents
- 1159. General meetings of companies involved in a division
- 1160. Electronic means of making certain information available for purposes of section 1159
- 1161. Meetings of classes of shareholders
- 1162. Purchase of minority shares
- 1163. Application for confirmation of division by court
- 1164. Protection of creditors and allocation of liabilities
- 1165. Preservation of rights of holders of securities
- 1166. Confirmation order
- 1167. Certain provisions not to apply where court so orders
- 1168. Registration and publication of confirmation of division
- 1169. Civil liability of directors and experts
- 1170. Criminal liability for untrue statements in division documents
- PART 18 GUARANTEE COMPANIES
- Chapter 2 Incorporation and consequential matters
- 1174. Way of forming a CLG
- 1175. CLG to carry on activity in the State
- 1176. The form of a CLG's constitution
- 1177. Supplemental provisions in relation to constitution and continuance in force of existing memorandum and articles
- 1178. Provisions as to names of CLGs
- 1179. Trading under a misleading name
- 1180. Power to dispense with "company limited by guarantee" or Irish equivalent in name of charitable and other companies
- 1181. Prohibition on certain provisions in constitution, etc. and issuing of shares
- 1182. Capacity of a CLG
- 1183. Capacity not limited by a CLG's constitution
- 1184. Alteration of objects clause by special resolution
- 1185. Supplemental provisions in relation to section 1184
- 1186. Restriction of section 32(1) in relation to CLGs
- 1187. Alteration of articles by special resolution
- 1188. Power to alter provisions in memorandum which could have been contained in articles
- 1189. Status of existing guarantee company
- 1190. Transitional provision — use of "limited" or "teoranta" by existing guarantee company
- Chapter 4 Corporate governance
- 1194. Directors
- 1195. Limitation on number of directorships
- 1196. Rotation of directors
- 1197. Remuneration of directors
- 1198. Removal of directors
- 1199. Membership
- 1200. Personation of member: offence
- 1201. Register of members
- 1202. CLG, with 2 or more members, may not dispense with holding of a.g.m.
- 1203. Convening of extraordinary general meeting on requisition
- 1204. Persons entitled to notice of general meetings
- 1205. Proxies
- 1206. Votes of members
- 1207. Right to demand a poll
- 1208. Application of section 193 in relation to a CLG
- 1209. Application of section 198 in relation to a CLG
- 1210. Application of Chapter 5 of Part 5 to a CLG
- Chapter 5 Financial statements, annual return and audit
- 1211. Non-application of Part 6 to CLGs that are credit institutions or insurance undertakings
- 1212. Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to CLGs
- 1213. Modification of definition of "IAS Regulation" in the case of CLGs
- 1214. Application of section 297 to a CLG
- 1215. Disclosures by CLG that is credit institution
- 1216. Disclosure of membership changes in CLG's financial statements
- 1217. Disapplication of sections 325(1)(c) and 329 to a CLG
- 1218. Application of sections 334, 350 and 362 to a CLG
- 1219. Qualification of section 338 in the case of a CLG
- 1220. Exemption from filing with Registrar financial statements, etc.
- 1221. Application of section 392 to a CLG
- 1222. Application of section 393 to a CLG
- PART 19 UNLIMITED COMPANIES
- Chapter 2 Incorporation and consequential matters
- 1231. Way of forming an unlimited company
- 1232. Unlimited company to carry on activity in the State
- 1233. The form of the constitution of an ULC or PUC
- 1234. The form of the constitution of a PULC
- 1235. Supplemental provisions in relation to constitution referred to in section 1233 or 1234 and continuance in force of existing memorandum and articles
- 1236. Effect of registration
- 1237. Provisions as to names of unlimited companies
- 1238. Trading under a misleading name
- 1239. Capacity of an unlimited company
- 1240. Capacity not limited by the constitution of an unlimited company
- 1241. Alteration of objects clause by special resolution
- 1242. Supplemental provisions in relation to section 1241
- 1243. Application of section 1018 to PUCs and PULCs
- 1244. Alteration of articles by special resolution
- 1245. Power to alter provisions in memorandum which could have been contained in articles
- 1246. Status of existing unlimited company
- 1247. Transitional provision — omission of "unlimited company" or "cuideachta neamhtheoranta" by existing unlimited company
- Chapter 3 Share capital
- 1248. Application of section 68 to PUCs and PULCs
- 1249. Authority to allot and pre-emption rights in the case of a PUC
- 1250. Variation of rights attached to special classes of shares
- 1251. Variation of company capital
- 1252. Reduction of company capital
- 1253. Application of section 94 to ULCs and PUCs
- 1254. Application of section 114 in relation to PULCs
- 1255. Making of distributions unrestricted in the case of unlimited companies
- 1256. Uncertificated transfer of securities
- Chapter 4 Corporate governance
- 1257. Directors
- 1258. Limitation on number of directorships
- 1259. Membership of a PULC
- 1260. Personation of member: offence
- 1261. Register of members
- 1262. Unlimited company, with 2 or more members, may not dispense with holding of a.g.m.
- 1263. Application of section 193 in relation to an unlimited company
- Chapter 5 Financial statements, annual return and audit
- 1264. Definitions (Chapter 5)
- 1265. Non-application of Part 6 to unlimited companies that are credit institutions or insurance undertakings
- 1266. Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to PUCs and PULCs
- 1267. Modification of definition of "IAS regulation" in the case of PUCs and PULCs
- 1268. Application of section 297 to a PULC
- 1269. Disclosures by unlimited company that is a credit institution
- 1270. Disclosure of membership changes in PULC's financial statements
- 1271. Disapplication of sections 325(1)(c) and 329 to a PULC
- 1272. Application of section 362 to an ULC and obligation on other unlimited companies to have their financial statements audited
- 1273. Qualification of section 338 in the case of a PULC
- 1274. No requirement to deliver financial statements, etc., with annual return in the case of certain ULCs
- 1275. Application of section 392 to a PULC
- 1276. Application of section 393 to a PULC
- 1277. Documents to be annexed to annual return of non-designated ULC
- PART 20 RE-REGISTRATION
- Chapter 2 General provisions as to re-registration
- 1284. Company may re-register as another company type
- 1285. Procedure generally for re-registration
- 1286. Additional statements required of company that is to have a share capital on its re-registration
- 1287. PLC's resolution to re-register as a private company limited by shares or DAC may be cancelled by court
- 1288. Re-registration upon reduction of company capital of a PLC
- Chapter 3 Special requirements for re-registration
- 1289. What this Chapter does and references to relevant Chapter 2 requirements
- 1290. Particular requirements for re-registration as a private company limited by shares
- 1291. Particular requirements for re-registration of company as a PLC
- 1292. Requirements as to share capital of a company applying to re-register as a PLC
- 1293. Shares allotted by company applying to re-register as PLC between balance sheet date and passing of special resolution
- 1294. Application of certain other provisions of Part 17 on allotments to a company that passed resolution for re-registration
- 1295. Power of unlimited company to provide for reserve share capital on re-registration
- 1296. Particular requirements for re-registration of limited company as unlimited
- 1297. Particular requirements for re-registration of company as a CLG
- 1298. Particular requirements for re-registration of company as a DAC limited by shares
- 1299. Particular requirements for re-registration of company as a DAC limited by guarantee
- PART 21 EXTERNAL COMPANIES
- PART 22 UNREGISTERED COMPANIES AND JOINT STOCK COMPANIES
- Chapter 2 Registration of certain bodies (other than joint stock companies) as companies
- 1314. Definitions (Chapter 2)
- 1315. Registration as a company of body to which section 1312(1) applies
- 1316. Requirements for registration under this Chapter as company
- 1317. Particular requirements for registration of body corporate as a PLC
- 1318. Requirements as to share capital of body corporate applying to register as a PLC
- 1319. Shares allotted by body corporate applying to register as PLC between balance sheet date and passing of registration resolution
- 1320. Application of certain other provisions of Part 17 on allotments to a body that passed resolution for registration as a PLC
- 1321. Regulations for special cases
- 1322. Change of name for purposes of registration
- 1323. Registration and its effects
- 1324. Supplemental provisions in relation to section 1323
- 1325. Consequential repeals
- Chapter 3 Winding up of unregistered company
- 1326. Chapter 3 — construction of expression "unregistered company"
- 1327. Restriction of this Chapter
- 1328. Winding up of unregistered companies
- 1329. Cases in which unregistered company shall be deemed to be unable to pay its debts
- 1330. Contributories in winding up of unregistered company
- 1331. Power of court to stay or restrain proceedings
- 1332. Actions stayed on winding-up order
- 1333. Provisions of this Chapter to be cumulative
- Chapter 5 Registration of joint stock companies under this Act
- 1337. Interpretation (Chapter 5)
- 1338. Companies capable of being registered
- 1339. Requirements for registration of joint stock companies
- 1340. Verifications of lists of members and directors of company for purposes of registration
- 1341. Registrar may require evidence as to nature of company
- 1342. Addition of "limited" or "teoranta", etc. to name
- 1343. Certificate of registration of existing company
- 1344. Effects of registration under this Chapter
- 1345. Power to substitute memorandum and articles for deed of settlement
- 1346. Power of court to stay or restrain proceedings
- 1347. Actions stayed on winding-up order
- PART 23 PUBLIC OFFERS OF SECURITIES, FINANCIAL REPORTING BY TRADED COMPANIES, PREVENTION OF MARKET ABUSE, ETC.
- Chapter 1 Public offers of securities
- 1348. Interpretation (Chapter 1)
- 1349. Civil liability for misstatements in prospectus
- 1350. Exceptions and exemptions
- 1351. Restriction of liability where non-equity securities solely involved
- 1352. Indemnification of certain persons
- 1353. Expert's consent to issue of prospectus containing statement by him or her
- 1354. Regulations (Chapter 1)
- 1355. Saver for existing Prospectus Regulations
- 1356. Penalties on conviction on indictment and defences in respect of certain offences
- 1357. Untrue statements and omissions in prospectus: criminal liability
- 1358. Requirements about minimum subscriptions, matters to be stated in offer documentation in that regard, etc.
- 1359. Supplemental provisions in relation to section 1358
- 1360. Further supplemental provisions in relation to section 1358: effect of irregular allotment
- 1361. Local offers
- 1362. Exclusion of Investment Intermediaries Act 1995
- 1363. Power to make certain rules and issue guidelines
- 1364. Certain agreements void
- Chapter 2 Market abuse
- 1365. Interpretation (Chapter 2)
- 1366. Regulations (Chapter 2)
- 1367. Saver for existing Market Abuse Regulations
- 1368. Conviction on indictment of offences under Irish market abuse law: penalties
- 1369. Civil liability for certain breaches of Irish market abuse law
- 1370. Supplementary rules, etc., by competent authority
- 1371. Application of Irish market abuse law to certain markets
- Chapter 3 Requirement for corporate governance statement and application of certain provisions of Parts 5 and 6 where company is a traded company
- 1372. Definition (Chapter 3)
- 1373. Corporate governance statement in the case of a traded company
- 1374. Application of section 225 to a traded company
- 1375. Application of sections 279 and 280 to a traded company excluded
- 1376. Application of sections 290(7)(b), 293 and 362 to a traded company
- 1377. Certain exemptions from consolidation of financial statements not available to traded company
- 1378. DAC or CLG that is a traded company may not file abridged financial statements
- Chapter 4 Transparency requirements regarding issuers of securities admitted to trading on certain markets
- 1379. Interpretation (Chapter 4)
- 1380. Power to make certain regulations (Chapter 4)
- 1381. Saver for existing Transparency Regulations
- 1382. Conviction on indictment of offences under transparency (regulated markets) law
- 1383. Supplementary rules, etc. by competent authority
- 1384. Application of transparency (regulated markets) law to certain markets
- PART 24 INVESTMENT COMPANIES
- Chapter 1 Preliminary and interpretation
- 1385. Interpretation (Part 24)
- 1386. Definition of "investment company" and construction of references to nominal value of shares, etc.
- 1387. Application of Parts 1 to 14 to investment companies
- 1388. Application of Part 17 to investment companies
- 1389. Adaptation of certain provisions of UCITS Regulations
- Chapter 2 Incorporation and registration
- 1390. Way of forming an investment company
- 1391. Investment company to carry on activity in the State
- 1392. The form of an investment company's constitution
- 1393. Supplemental provisions in relation to constitution and continuance in force of existing memorandum and articles
- 1394. Status of existing investment company
- 1395. Authorisation by Central Bank
- 1396. Powers of Central Bank
- 1397. Default of investment company or failure in performance of its investments
- Chapter 9 Migration of funds
- 1408. Definitions (Chapter 9)
- 1409. "Registration documents" — meaning
- 1410. Continuation of foreign investment company
- 1411. Supplemental provisions in relation to section 1410
- 1412. Definitions for the purposes of de-registration provisions contained in sections 1413 and 1414
- 1413. De-registration of companies when continued under the law of place outside the State
- 1414. Supplemental provisions in relation to section 1413
- 1415. Statutory declaration as to solvency
- PART 25 MISCELLANEOUS
- Chapter 1 Provisions concerning foreign insolvency proceedings (including those covered by the Insolvency Regulation)
- 1416. Preliminary and interpretation (Chapter 1)
- 1417. Recognition of winding up orders of non-European Union states and Denmark
- 1418. Purpose of sections 1419 to 1428
- 1419. Registration of judgments given in insolvency proceedings
- 1420. Publication in relation to insolvency proceedings outside State
- 1421. Registration of insolvency judgments
- 1422. Enforcement in State of insolvency judgments
- 1423. Interest on insolvency judgments and payment of costs
- 1424. Currency of payments under enforceable insolvency judgments
- 1425. Preservation measures
- 1426. Venue
- 1427. Language of claims in relation to insolvency proceedings outside State
- 1428. Non-recognition or non-enforcement of judgments
- Chapter 2 Other miscellaneous provisions
- 1429. Deemed consent to disclosure with respect to interest in shares or debentures acquired
- 1430. Extension of Chapter 1 of Part 9 to any company liable to be wound up
- 1431. Application of sections 113 to 115 to bodies corporate generally
- 1432. Saving for enactments providing for winding up under certain former Companies Acts
- 1433. Application of section 405 to every type of company and society
- 1434. Restriction of section 58 of the Solicitors Act 1954
- 1435. Prohibition of partnerships with more than 20 members
- 1436. Prohibition of banking partnership with more than 10 members
- 1437. Signing of statutory financial statements in case of credit institution registered after 15 August 1879
- 1438. Audit by Comptroller and Auditor General of companies not trading for gain
- 1439. Application of sections 1402 and 1403 to companies that are UCITS
- 1440. Relationship between Chapters 1 and 2 of Part 9 and Irish Takeover Panel Act 1997
- 1441. Eligibility to act as public auditor
- 1442. Certain captive insurers and re-insurers: exemption from requirement to have audit committee
- 1443. Assurance company holding shares in its holding company
- 1444. Realised profits of assurance companies
- 1445. Amendment of section 30 of Multi-Unit Developments Act 2011
- 1446. Provision as to names of companies formed pursuant to statute
- 1447. Disapplication of section 7 of Official Languages Act 2003
- 1448. Provision in respect of certain discretion afforded by Commission Decision 2011/30/EU
- SCHEDULE 3 ACCOUNTING PRINCIPLES, FORM AND CONTENT OF ENTITY FINANCIAL STATEMENTS
- PART I CONSTRUCTION OF REFERENCES TO PROVISIONS OF SCHEDULE
- PART II GENERAL RULES AND FORMATS
- PART III ACCOUNTING PRINCIPLES AND VALUATION RULES
- PART IV INFORMATION REQUIRED BY WAY OF NOTES TO FINANCIAL STATEMENTS
- PART V SPECIAL PROVISIONS WHERE A COMPANY IS A HOLDING COMPANY OR SUBSIDIARY UNDERTAKING
- PART VI INTERPRETATION OF CERTAIN EXPRESSIONS IN SCHEDULE