- Save
- Cite
-
Email this content
Share Link
Copy this link, or click below to email it to a friendEmail this contentor copy the link directly:The link was not copied. Your current browser may not support copying via this button.Link copied successfully
- Save
- Cite
-
Email this content
Share Link
Copy this link, or click below to email it to a friendEmail this contentor copy the link directly:The link was not copied. Your current browser may not support copying via this button.Link copied successfully
Show Less
Restricted access
Companies Acts 1963-2012
Lyndon MacCann and Thomas Courtney
Publisher: Bloomsbury Professional
Copyright: 2013 Bloomsbury Professional
Companies Acts 1963-2012
This book is a compendium of Irish company legislation and key European legislation.
This year's edition is updated to:
- Civil Partnership and Certain Rights of Cohabitants Act 2010;
- Fines Act 2010;
- Companies Act 2012.
There is a plethora of new Statutory Instruments and the case law has been comprehensively updated, in particular where relevant to Examinerships.
New to this edition: Cross-references throughout to relevant UK legislation, which is a real bonus for practitioners.
The online product is updated to take into account changes which have taken place since publication of the hardcopy in 2013. It has been updated to:
- Companies (Miscellaneous Provisions) Act 2013
Contents
- Preface
- List of Abbreviations
- Table of Cases
- Close sectionDivision A: Primary Legislation
- Close sectionRegistration of Business Names Act 1963
- 1: Commencement
- 2: Interpretation
- 3: Persons to be registered
- 4: Manner and particulars of registration
- 5: Statement to be signed by persons registering
- 6: Time for registration
- 7: Registration of changes
- 8: Certificate of registration
- 9: Duty to furnish particulars
- 10: Penalty for default in furnishing statements
- 11: Penalty for false statements
- 12: Removal of names from register
- 13: Index of business names
- 14: Undesirable business names
- 15: Registrar, assistant registrars and offices
- 16: Inspection, production and evidence of registered documents
- 17: Regulations
- 18: Publication of true names, etc
- 19: Offences by bodies corporate
- 20: Summary proceedings
- 21: Repeals and consequential provisions
- 22: Expenses
- 23: Short title
- Close sectionCompanies Act 1963
- Close sectionPart I: Preliminary (ss.1-4)
- Close sectionPart II: Incorporation of Companies and Matters incidental thereto (ss.5-42)
- Close sectionMemorandum of Association (ss.5-10)
- Close sectionArticles of Association (ss.11-15)
- 11: Articles prescribing regulations for companies
- 12: Regulations required in the case of an unlimited company or company limited by guarantee
- 13: Adoption and application of Table A or Tábla A
- [13A Adoption and application of Table C
- 14: Printing, stamp and signature of articles
- 15: Alteration of articles by special resolution
- Close sectionForm of Memorandum and Articles (s.16)
- Close sectionRegistration (ss.17-20)
- Close sectionProvisions relating to Names of Companies (ss.21-24)
- Close sectionGeneral provisions relating to memorandum and articles (ss.25-30)
- 25: Effect of memorandum and articles
- 26: Provisions as to memorandum and articles of company limited by guarantee
- 27: Alterations in memorandum or articles increasing liability to contribute to share capital not to bind existing members without consent
- 28: Power to alter provisions in memorandum which could have been contained in articles
- 29: Copies of memorandum and articles to be given to members
- 30: Issued copies of memorandum to embody alterations
- Close sectionMembership of company (ss.31-32)
- Close sectionPrivate companies (ss.33-35)
- Close sectionReduction of Number of Members below Legal Minimum (s.36)
- Close sectionContracts, Deeds and Powers of Attorney (ss.37-41)
- Close sectionAuthentication of Documents (s.42)
- Close sectionPart III: Share Capital and Debentures (ss.43-98)
- Close sectionProspectus (ss.43-52)
- 43: Dating of prospectus
- 44: Matters to be stated and reports to be set out in prospectus
- 45: Exclusion of section 44 and relaxation of Third Schedule in case of certain prospectuses
- 46: Expert’s consent to issue of prospectus containing statement by him
- 47: Registration of prospectus
- 48: Restriction on alteration of terms mentioned in prospectus or statement in lieu of prospectus
- 49: Civil liability for mis-statements in prospectus
- 50: Criminal liability for mis-statements in prospectus
- 51: Document containing offer of shares or debentures for sale deemed to be a prospectus
- 52: Interpretation of provisions relating to prospectuses
- Close sectionAllotment (ss.53-58)
- 53: Minimum subscription and amount payable on application
- 54: Prohibition of allotment in certain cases unless statement in lieu of prospectus delivered to registrar
- 55: Effect of irregular allotment
- 56: Applications for, and allotment of, shares and debentures
- 57: Allotment of shares and debentures to be dealt in on stock exchange
- 58: Return as to allotments
- Close sectionCommissions and Discounts and Financial Assistance for Purchase of Shares (ss.59-60)
- Close sectionConstruction of References to Offering Shares or Debentures to the Public (s.61)
- Close sectionIssues of Shares at Premium and Discount and Redeemable Preference Shares (ss.62-65)
- Close sectionMiscellaneous Provisions as to Share Capital (ss.66-71)
- 66: Power of company to arrange for different amounts being paid on shares
- 67: Reserve liability of limited company
- 68: Power of company to alter its share capital
- 69: Notice to registrar of certain alterations in share capital
- 70: Notice of increase of share capital
- 71: Power of unlimited company to provide for reserve share capital on re-registration
- Close sectionReduction of share capital (ss.72-77)
- 72: Power of company to reduce its share capital
- 73: Application to court for confirming order, objections by creditors and settlement of list of objecting creditors
- 74: Order confirming reduction and powers of court on making such order
- 75: Registration of order and minute of reduction
- 76: Liability of members in respect of reduced shares
- 77: Penalty for concealment of certain matters in proceedings for reduction
- Close sectionVariation of Shareholders’ Rights (s.78)
- Close sectionNumbering and Transfer of and Evidence of Title to Shares and Debentures (ss.79-90)
- 79: Nature of shares
- 80: Numbering of shares
- 81: Transfer not to be registered unless instrument of transfer delivered to the company
- 82: Transfer by personal representative
- 83: Registration of transfer at request of transferor
- 84: Notice of refusal to register transfer
- 85: Certification of transfers
- 86: Duties of company in relation to the issue of certificates
- 87: Evidence of title, probate and letters of administration
- 88: Issue and effect of share warrants to bearer
- 89: Validation of invalid issue, redemption or purchase of shares
- 90: Penalty for personation of shareholder
- Close sectionSpecial Provisions as to Debentures (ss.91-98)
- 91: Provisions as to register of debenture holders
- 92: Rights of inspection of register of debenture holders and to copies of register and trust deed
- 93: Liability of trustees for debenture holders
- 94: Perpetual debentures
- 95: Power to re-issue redeemed debentures
- 96: Saving of rights of certain mortgagees in case of re-issued debentures
- 97: Specific performance of contracts to subscribe for debentures
- 98: Preferential payments when receiver is appointed under floating charge
- Close sectionProspectus (ss.43-52)
- Close sectionPart IV: Registration of Charges (ss.99-112)
- Close sectionRegistration of Charges with Registrar of Companies (ss.99-108)
- 99: Registration of charges created by companies
- 100: Duty of company to register charges created by company
- 101: Duty of company to register charges existing on property acquired
- 102: Registration of judgment mortgages
- 103: Register of charges to be kept by registrar of companies
- 104: Certificate of registration
- 105: Entries of satisfaction and release of property from charge
- 106: Extension of time for registration of charges
- 107: Notice to registrar of appointment of receiver, and of receiver ceasing to act
- 108: Effect of provisions of former Companies Acts as to registration of charges on land
- Close sectionProvisions as to copies of Instruments creating Charges (ss.109-110)
- Close sectionApplication of this part to companies incorporated outside the State (s.111)
- Close sectionRegistration of charges existing before application of this Act (s.112)
- Close sectionRegistration of Charges with Registrar of Companies (ss.99-108)
- Close sectionPart V: Management And Administration (ss.113-205)
- Close sectionRegistered Office and Name (ss.113-114)
- Close sectionRestrictions on Commencement of Business (s.115)
- Close sectionRegister of Members (ss.116-124)
- 116: Register of members
- 117: Index of members
- 118: Provisions as to entries in register in relation to share warrants
- 119: Inspection of register and index
- 120: Consequences of failure to comply with requirements as to register owing to agent’s default
- 121: Power to close register
- 122: Rectification of register
- 123: Trusts not to be entered on register
- 124: Register to be evidence
- Close sectionAnnual return (ss.125-129)
- Close sectionMeetings and Proceedings (ss.130-146)
- 130: Statutory meeting and statutory report
- 131: Annual general meeting
- 132: Convening of extraordinary general meeting on requisition
- [132A Equal treatment of members
- 133: Length of notice for calling meetings
- [133A Further provisions on notice
- [133B Right to put items on the agenda of the general meeting and to table draft resolutions
- 134: General Provisions as to meetings and votes
- [134A Requirements for participation and voting in general meeting
- [134B Participation in general meeting by electronic means
- [134C Right to ask questions
- 135: Power of court to order a meeting
- 136: Proxies
- 137: Right to demand a poll
- [138 Voting on a poll
- 139: Representation of bodies corporate at meetings of companies and of creditors
- 140: Annual general meeting to be held in the State
- 141: Resolutions
- 142: Extended notice
- 143: Registration of, and obligation of company to supply copies of certain resolutions and agreements
- 144: Resolutions passed at adjourned meetings
- 145: Minutes of proceedings of meetings of company and directors
- [145A Voting Results
- 146: Inspection of minute books
- Close sectionAccounts and Audit (ss.147-173)
- 147: Keeping of books of account
- [148 Duty to prepare individual accounts
- [149 Companies Act individual accounts
- [149A IFRS individual accounts
- [150 Duty to prepare group accounts
- [150A Companies Act group accounts
- [150B IFRS group accounts
- [150C Consistency of accounts
- [151 Form of group accounts
- 152: Contents of group accounts
- 153: Financial year and annual return date of holding company and subsidiary
- 154: Right of member of private company to get balance sheet of subsidiary
- 155: Meaning of ‘holding company’ and ‘subsidiary’
- 156: Signing of balance sheet and profit and loss account
- 157: Documents to be attached and annexed to balance sheet
- 158: Directors’ report to be attached to balance sheet and contents of such report
- 159: Obligation of company to send copies of balance sheets and directors’ and auditors’ reports
- 160: Appointment and remuneration of auditors
- 161: Provisions as to resolutions relating to appointment and removal of auditors
- [161A Duty of auditor to notify Supervisory Authority regarding cessation of office
- [161B Duty of company to notify Supervisory Authority of auditor’s cessation of office
- [161C Restrictions on removal of auditor
- [161D Disclosure of remuneration for audit, audit-related and non-audit work
- 162: Qualifications for appointment as auditor
- 163: Auditors’ report and right of access to books and to attend and be heard at general meetings
- 164: Construction of references to documents annexed to accounts
- 165: Investigation of company’s affairs on application of members
- 166: Investigation of company’s affairs in other cases
- 167: Power of inspectors to extend investigation into affairs of related companies
- 168: Production of documents, and evidence, on investigation
- 169: Inspectors’ report
- 170: Proceedings on inspectors’ report
- 171: Expenses of investigation of company’s affairs
- 172: Inspectors’ report to be evidence
- 173: Saving for solicitors and bankers
- Close sectionDirectors and Other Officers (ss.174-199)
- 174: Directors
- 175: Secretary
- 176: Prohibition of body corporate being director
- 177: Avoidance of acts done by person in dual capacity as director and secretary
- 178: Validity of acts of directors
- 179: Restrictions on appointment or advertisement of director
- 180: Share qualifications of directors
- 181: Appointment of directors to be voted on individually
- 182: Removal of directors
- 183: [Prohibition of undischarged bankrupts acting as directors and other officers of companies
- [183A Examination as to solvency status
- 184: Power of court to restrain certain persons from acting as directors of or managing companies
- 185: Prohibition of tax-free payments to directors
- 186: Approval of company necessary for payment by it to director for loss of office
- 187: Approval of company necessary for payment to director of compensation in connection with transfer of property
- 188: Duty of director to disclose to company payments to be made to him in connection with transfer of shares in a company
- 189: Provisions supplementary to sections 186, 187 and 188
- 190: Register of directors’ shareholdings
- 191: Particulars of directors’ salaries and payments to be given in accounts
- 192: Particulars of loans to directors to be given in accounts
- 193: General duty to make disclosure for the purposes of sections 190, 191 and 192
- 194: Duty of director to disclose his interest in contracts made by the company
- [195 Register of directors and secretaries
- 196: Particulars relating to directors to be shown on all business letters of the company
- 197: Limited company may have directors with unlimited liability
- 198: Power of limited company to make liability of directors unlimited
- 199: Provisions as to assignment of office by directors
- Close sectionAvoidance of Provisions in Articles or Contracts relieving Officers from Liability (s.200)
- Close sectionArrangements and Reconstructions (ss.201-204)
- 201: Compromise between company and its member or creditors
- 202: Information as to compromises with members and creditors
- 203: Provisions to facilitate reconstruction and amalgamation of companies
- 204: Power to acquire shares of shareholders dissenting from scheme or contract which has been approved by majority
- Close sectionMinorities (s.205)
- Close sectionPart VI: Winding Up (ss.205A-313A)
- Close section(I) Preliminary (ss.205A-211)
- Close section(II) Winding Up by the Court (ss.212-250)
- Close sectionJurisdiction (s.212)
- Close sectionCases in which Company may be wound up by the Court (ss.213-214)
- Close sectionPetition for Winding Up and Effects thereof (ss.215-219)
- 215: Provisions as to applications for winding up
- 216: Powers of court on hearing petition
- 217: Power to stay or restrain proceedings against company
- 218: Avoidance of dispositions of property and transfer of shares after commencement of winding up
- 219: Avoidance of executions against property of company
- Close sectionCommencement of Winding Up (ss.220-224)
- Close sectionLiquidators (ss.225-231)
- 225: Appointment of liquidator
- 226: Appointment and powers of provisional liquidator
- 227: Publication by liquidator of his appointment
- 227A: [Registration of Judgements given in insolvency proceedings
- 227B: [Publication in relation to insolvency proceedings
- 228: General provisions as to liquidators
- 229: Custody of company’s property
- 230: Vesting of property of company in liquidator
- 231: Powers of liquidator
- Close sectionCommittees of Inspection (ss.232-233)
- Close sectionGeneral Powers of Court in case of Winding Up by the Court (ss.234-249)
- 234: Power to annul order for winding up or to stay winding up
- 235: Settlement of list of contributories and application of assets
- 236: Delivery of property of company to liquidator
- 237: Payment of debts due by contributory to the company and extent to which set-off allowed
- 238: Power of court to make calls
- 239: Payment into bank of moneys due to company
- 240: Order on contributory to be conclusive evidence
- 241: Power to exclude creditors not proving in time
- 242: Adjustment of rights of contributories
- 243: Inspection of books by creditors, contributories and director
- 244: Power to order costs of winding up to be paid out of assets
- 244A: [No lien over company’s books, records, etc
- 245: Power of court to summon persons for examination
- 245A: [Order for payment or delivery of property against person examined under section 245 of Principal Act
- 246: Attendance of officers of company at meetings
- 247: Power to arrest absconding contributory or officer of company
- 248: Powers of court cumulative
- 249: Dissolution of company
- Close sectionEnforcement of Orders made in Winding Up by Courts outside the State (s.250)
- Close section(III) Voluntary Winding Up (ss.251-282D)
- Resolutions for and Commencement of Voluntary Winding Up (ss.251-253)
- Consequences of Voluntary Winding up (ss.254-255)
- Declaration of Solvency (s.256)
- Provisions applicable to a Members’ Voluntary Winding Up (ss.257-264)
- Provisions applicable to a Creditors’ Voluntary Winding Up (ss.265-273)
- Provisions applicable to every Voluntary Winding Up (ss.274-282D)
- Close section(IV) Provisions Applicable to Every Mode of Winding Up (ss.283-313A)
- Proof and Ranking of Claims (ss.283-285)
- Effect of Winding Up on Antecedent and other Transactions (ss.286-292)
- Offences antecedent to or in the course of Winding Up (ss.293-299)
- Supplementary Provisions as to Winding Up (ss.300-309)
- Provisions as to Dissolution (ss.310-311A)
- Rules of Court (s.312)
- Disposal of Documents filed with Registrar (ss.313-313A)
- Close sectionPart VII: Receivers (ss.314-323A)
- 314: Disqualification of body corporate for appointment as receiver
- 315: [Disqualification for appointment as receiver
- 316: Power of receiver to apply to the court for directions and his liability on contracts
- [316A Duty of receiver selling property to get best possible price reasonably obtainable
- 317: Notification that receiver appointed
- 318: Power of court to fix remuneration of receiver
- 319: Information to be given when receiver is appointed
- 320: Contents of statement to be submitted to receiver
- [320A Consequences of contravention of section 319 or 320
- 321: Delivery to registrar of accounts of receivers
- 322: Enforcement of duty of receiver to make returns
- [322A Removal of receiver
- [322B Court may determine or limit receivership on application of liquidator
- [322C Resignation of receiver
- 323: Construction of references to receiver
- [323A Director may request production of receiver’s books
- Close sectionPart VIII: Application of Act to Companies Formed or Registered under Former Acts (ss.324-327)
- 324: Application of Act to companies formed and registered under former Companies Acts
- 325: Application of Act to companies registered but not formed under former Companies Acts
- 326: Application of Act to unlimited companies re-registered as limited companies under former Companies Acts
- 327: Provisions as to companies registered under Joint Stock Companies Acts
- Close sectionPart IX: Companies not Formed Under This Act Authorised to Register Under This Act (ss.328-343)
- 328: Companies capable of being registered
- 329: Definition of joint stock company
- 330: Requirements for registration of joint stock companies
- 331: Requirements for registration of company not being a joint stock company
- 332: Verification of lists of members and directors of company for purposes of registration
- 333: Registrar may require evidence as to nature of company
- 334: Change of name for purposes of registration
- 335: Addition of ‘limited’ or ‘teoranta’ to name
- 336: Certificate of registration of existing companies
- 337: Vesting of property on registration
- 338: Saving for existing liabilities
- 339: Continuation of existing actions
- 340: Effect of registration under this Part
- 341: Power to substitute memorandum and articles for deed of settlement
- 342: Power of court to stay or restrain proceedings
- 343: Actions stayed on winding-up order
- Close sectionPart X: Winding Up Of Unregistered Companies (ss.343A-350)
- [343A Restriction of this Part
- 344: Meaning of unregistered company
- 345: Winding up of unregistered companies
- 346: Contributories in winding up of unregistered company
- 347: Power of court to stay or restrain proceedings
- 348: Actions stayed on winding-up order
- 349: Provisions of this Part to be cumulative
- 350: Saving for enactments providing for winding up under former Companies Acts
- Close sectionPart XI: Companies Incorporated Outside the State Establishing a Place of Business within the State (ss.351-360)
- 351: Application of this Part
- 352: Documents to be delivered to registrar by certain companies incorporated outside the State
- 353: Return to be delivered to registrar where documents altered
- 354: Accounts of company to which this Part applies to be delivered to registrar
- 355: Obligation to state name of company to which this Part applies, whether limited and country where incorporated
- 356: Service of documents on company to which this Part applies
- 357: Notice to be given when company to which this Part applies ceases to carry on business in the State
- 358: Penalties for non-compliance with this Part
- 359: Construction of section 275 of Companies (Consolidation) Act, 1908
- 360: Interpretation of this Part
- Close sectionPart XII: Restrictions on Sale of Shares and Offers of Shares for Sale (ss.361-367)
- 361: Prospectuses relating to companies incorporated outside the State
- 362: Exclusion of section 361 and relaxation of Third Schedule in case of certain prospectuses
- 363: Provisions as to expert’s consent and allotment
- 364: Registration of prospectus
- 365: Penalty for contravention of section 361 to 364
- 366: Civil liability for mis-statements in prospectus
- 367: Interpretation of provisions as to prospectuses
- Close sectionPart XIII: General Provisions as to Registration (ss.368-371A)
- Close sectionPart XIV: Miscellaneous Provisions Relating to Banking Companies, Partnerships and Unregistered Companies (ss.372-377)
- Close sectionPart XV: General (ss.378-399)
- Close sectionForm of Registers (s.378)
- Close sectionService of Documents (s.379)
- Close sectionOffences (ss.380-389)
- 380: Penalty for false statements
- 381: Improper use of ‘limited’ or ‘teoranta’
- 382: Prosecution of companies on indictment
- 383: Meaning of ‘officer in default’
- 384: Production and inspection of books when offence suspected
- 385: Summary proceedings
- 386: Minimum fine for second or subsequent offences
- 387: Saving for privileged communications
- 388: Proof of incorporation of companies incorporated outside the State
- 389: Proof of certificates as to incorporation
- Close sectionLegal Proceedings (ss.390-391)
- Close sectionGeneral Provisions as to the Minister (ss.392-396)
- Close sectionSupplemental (ss.397-399)
- Close sectionSchedules
- Close sectionFirst Schedule Table A […]a and Tables B, C, D and E
- Close sectionTable A
- Table B Form of Memorandum of Association of a Company Limited by Shares
- Table C Form of Memorandum and Articles of Association of a Company Limited by Guarantee and not having a Share Capital
- Close sectionTable D
- Part I: Form of Memorandum And Articles of Association of a Company Limited by Guarantee and having a Share Capital
- Part II: Articles of Association to accompany preceding Memorandum of Association where the company is not a private company
- Part III: Articles of Association to accompany preceding Memorandum of Association where the company is a private company
- Close sectionTable E
- Part I: Form of Memorandum and Articles of Association of an Unlimited Company having a Share Capital
- Part II: Articles of Association to accompany preceding Memorandum of Association where the company is not a private company
- Part III: Articles of Association to accompany preceding Memorandum of Association where the company is a private company
- Close sectionSecond Schedule Form of Statement in lieu of Prospectus to be delivered to Registrar by a Private Company on becoming [An Unlimited Public Company]a and Reports to be set out therein
- Third Schedule Matters to be Specified in Prospectus and Reports to be Sent Out Therein
- Fourth Schedule Form of Statement in Lieu of Prospectus to be delivered to Registrar by a Company which does not issue a Prospectus or which does not make an Allotment on a Prospectus Issued, and Reports to be Set Out Therein
- Fifth Schedule Contents and Form of Annual Return of a Company Having a Share Capital
- Close sectionSixth Schedule
- Seventh Schedule Matters to be Expressly Stated in Auditors’ Report
- Close sectionEighth Schedule Fees to be Paid to the Registrar of Companies
- Close sectionNinth Schedule
- Tenth Schedule Provisions Referred to in Section 380
- Close sectionEleventh Schedule Amendments Of Other Acts
- Twelfth Schedule Enactments Repealed
- Close sectionThirteenth Schedule Enactment Saved
- Close sectionFirst Schedule Table A […]a and Tables B, C, D and E
- Close sectionStock Transfer Act 1963
- 1: Interpretation
- 2: Simplified transfer of securities
- 3: Supplementary provisions as to simplified transfer
- 4: Prohibition of circulation of blank transfers
- 5: Additional provisions as to transfer forms
- 6: Laying of regulations before Houses of Oireachtas
- 7: Short title and commencement
- First Schedule
- Close sectionSecond Schedule
- Close sectionCompanies (Amendment) Act 1977
- 1: Interpretation
- 2: Modification of obligation to prepare share certificates etc
- 3: Official seals for sealing share certificates etc
- 4: Use of computers etc for certain company records
- 5: Consequential amendments of Act of 1963
- 6: Application of sections 2 to 4 to unregistered companies
- 7: Acquisition and disposal of securities by trustees and personal representatives
- 8: Forms for transfer of securities
- 9: Laying of regulations before Houses of Oireachtas
- 10: Expenses
- 11: Short title, collective citation and commencement
- Close sectionCompanies (Amendment) Act 1982
- 1: Interpretation
- 2: Articles prescribing regulations for companies
- 3: Particulars to be delivered with memorandum
- [3A Additional statement to be delivered to the registrar
- 4: Registered office of company
- 5: Amendment of section 143 of Principal Act
- 6: Qualification for appointment as auditor
- 7: Amendment of section 168 of Principal Act
- 8: Register of directors and secretaries
- 9: Amendment of section 256 of Principal Act
- 10: Preferential payments in a winding up
- 11: Power of registrar to strike defunct company off register
- 12: Power of registrar to strike off register companies who fail to make returnsa
- [12A
- [12B
- [12C
- [12D
- 13: Non-application of section 376 of Principal Act to certain partnerships
- 14: Adoption and application of Table C
- 15: Increase of penalties
- 16: Prosecution of certain offences
- 17: Amendment of section 16 of Principal Act
- 18: Amendment of section 19 of Principal Act
- 19: Amendment of section 58 of Principal Act
- 20: Amendment of section 116 of Principal Act
- 21: Amendment of First Schedule to Principal Act
- 22: Amendment of Fifth Schedule to Principal Act
- 23: Repeals
- 24: Short title, collective citation, construction and commencement
- First Schedulea: Increase of Penalties
- Close sectionCompanies (Amendment) Act 1983
- Close sectionPart 1: Preliminary
- Close sectionPart II: Name of Public Limited Company, Registration And Re-Registration of Companies
- 4: Name of a public limited company
- 5: Registration of companies
- 6: Restriction on commencement of business by a public limited company
- 7: Prohibition on formation of public company limited by guarantee and having a share capital
- 8: Power of registrar to strike public limited company off register
- 9: Re-registration of private company as public limited company
- 10: Requirements as to share capital of private company applying to re-register as public limited company
- 11: Re-registration of unlimited company as public limited company
- 12: Old public limited companies
- 13: Failure by an old public limited company to re-register as public limited company
- 14: Re-registration of public limited company as private company
- 15: Provisions supplementary to section 14
- 16: Failure by old public limited company to re-register as another form of company
- 17: Limitation on reduction by a public limited company of its allotted share capital
- 18: Registration of joint stock companies
- Close sectionPart III: The Capital of a Company
- Close sectionAuthorised share capital and the issue of share capital
- Close sectionPre-emption rights
- Close sectionPayment for share capital
- 26: Subscription of share capital
- 27: Prohibition on allotment of shares at a discount
- 28: Payment for allotted shares
- 29: Payment of non-cash consideration
- 30: Experts’ reports on non-cash consideration before allotment of shares
- 31: Experts’ reports: supplementary
- 32: Experts’ reports on non-cash assets acquired from subscribers, etc.
- 33: Provisions supplementary to section 32
- 34: Relief
- 35: Special provisions as to issue of shares to subscribers
- 36: Contravention of sections 26 to 35
- 37: Application of sections 26 to 36 in special cases
- Close sectionClass rights
- Close sectionMaintenance of capital
- 40: Obligation to convene extraordinary general meeting in event of serious loss of capital
- 41: Restriction on company acquiring its own shares
- 42: Acquisition of shares in a company by company’s nominee
- 43: Treatment of shares held by or on behalf of a public limited company
- [43A Accounting for own shares
- 44: Charges taken by public limited companies on own shares
- Close sectionPart IV: Restrictions on Distribution of Profits and Assets
- 45: Profits available for distribution
- [45A Development costs shown as an asset of a company to be set off against company’s distributable profits
- 46: Restriction on distribution of assets
- 47: Other distributions of investment companies
- 48: Realised profits of assurance companies
- 49: The relevant accounts
- 50: Consequences of making unlawful distribution
- 51: Ancillary provisions
- Close sectionPart V: Change of Status of Certain Companies
- Close sectionPart VI: Miscellaneous
- 55: Public limited company to publish certain matters in [the Companies Registration Office Gazette]a
- 56: Trading under misleading name
- 57: Penalties
- 58: Revocation of power under section 24 of Principal Act to dispense with ‘limited’ in name of public limited companies
- 59: Power by order to prescribe forms and to revoke and amend orders
- 60: Laying of orders before Houses of Oireachtas
- 61: Expenses
- First Schedule: Minor And Consequential Amendments to the Companies Act, 1963
- Close sectionSecond Schedule: Form of Memorandum of Association of a Public Limited Company
- Third Schedule: Repeals
- Close sectionCompanies (Amendment) Act 1986
- 1: Interpretation
- 2: Scope of Act
- 3: General provisions in relation to accounts
- 4: Format of accounts
- 5: Accounting principles
- 6: Departure from the accounting principles
- 7: Documents to be annexed to annual return
- 8: Small companies and medium-sized companies
- 9: Reclassification of small companies and medium-sized companies
- 10: Exemption for small companies from certain provision of sections 3 and 7
- 11: Exemption for medium-sized companies from certain provisions of sections 3 and 7
- 12: Exemptions in relation to notes to accounts for small companies and medium-sized companies
- 13: Information to be included in directors’ report
- 14: Information to be included in directors’ report regarding acquisition by company of own shares
- 15: Consideration by auditors of consistency of directors’ report with company’s accounts
- 16: Publication of information regarding subsidiary and associated companies
- [16A
- 17: Exemption for subsidiaries from section 7
- 18: Provisions in relation to documents delivered to registrar of companies
- 19: Publication of full or abbreviated accounts
- 20: Amendment of Act of 1983
- 21: Power to apply Act to unregistered companies
- 22: Offences and penalties
- 23: Restriction of section 222 of Principal Act
- 24: Power of Minister to modify Act in certain respects
- 25: Short title, collective citation, construction and commencement
- Schedule: Form And Contents of Accounts
- Close sectionCompanies (Amendment) Act 1990
- 1: Definitions
- [1A Restriction of this Act
- 2: Power of court to appoint examiner
- 3: Petition for protection of the court
- [3A Interim protection pending report
- [3B Creditors to be heard
- [3C Availability of independent accountant’s report
- 4: Related companies
- [4A Duty to act in good faith
- 5: Effect of petition to appoint examiner on creditors and others
- [5A Restriction on payment of pre-petition debts
- 6: Effect on receiver or provisional liquidator of order appointing examiner
- [6A Disapplication of section 98 of Principal Act to receivers in certain circumstances
- 7: Powers of an examiner
- 8: Production of documents and evidence
- 9: Further powers of court
- 10: Incurring of certain liabilities by examiner
- 11: Power to deal with charged property, etc
- 12: Notification of appointment of examiner
- 13: General provisions as to examiners
- [13A Hearing regarding irregularities
- 14: Information to be given when examiner appointed
- 15: Examination of affairs of company
- 16: Examiner’s report
- 17: Hearing of matters arising from examiner’s report
- 18: Further report by examiner
- 19: Examiner’s report under section 18
- 20: Repudiation of certain contracts
- 21: Appointment of creditors’ committee
- 22: Contents of proposals
- 23: Consideration by members and creditors of proposals
- 24: Confirmation of proposals
- 25: Objection to confirmation by court of proposals
- [25A Provisions with respect to guarantees
- [25B Provisions with respect to leases
- 26: Cessation of protection of company and termination of appointment of examiner
- 27: Revocation
- 28: Disqualification of examiners
- 29: Costs and remuneration of examiners
- 30: Publicity
- 31: Hearing of proceedings otherwise than in public
- 32: No lien over company’s books, records etc
- 33: Civil liability of persons concerned for fraudulent trading of company
- 34: Criminal liability of persons concerned for fraudulent trading of company
- 35: Power of court to order the return of assets which have been improperly transferred
- 36: Enforcement of reconstruction orders made by courts outside the State
- [36A Proceedings by registrar
- 37: Short title, collective citation and construction
- Close sectionCompanies Act 1990
- Close sectionPart I: Preliminary
- Close sectionPart II: Investigations
- 7: Investigation of company’s affairs
- 8: Investigation of company’s affairs on application of [Director]
- 9: Power of inspectors to extend investigation into affairs of related companies
- 10: Production of documents and evidence on investigation
- 11: Inspectors’ reports
- 12: Proceedings on inspectors’ report
- 13: Expenses of investigation of company’s affairs
- 14: Appointment and powers of inspectors to investigate ownership of company
- 15: Power to require information as to persons interested in shares or debentures
- 16: Power to impose restrictions on shares or debentures
- 17: Extension of powers of investigation to certain bodies incorporated outside the State
- 18: Admissibility in evidence of certain matters
- 19: [Power of Director to require production of documents
- [19A Concealing facts disclosed by documents
- 20: Entry and search of premises
- [20A: Provisions catering for certain contingencies concerning designated officers
- 21: Provision for security of information
- 22: Inspectors’ reports to be evidence
- 23: Saving for privileged information
- 23A: Assistance to overseas company law authorities
- 24: Power to make supplementary regulations
- Close sectionPart III: Transactions Involving Directors
- Close sectionPreliminary
- Close sectionParticular transactions involving conflict of interest
- 28: Contracts of employment of directors
- 29: Substantial property transactions involving directors, etc.
- 30: Penalisation of dealing by director of a company in options to buy or sell certain shares in, or debentures of, the company or associated companies
- 31: Prohibition of loans, etc. to directors and connected persons
- 32: Arrangements of certain value
- 33: Reduction in amount of company’s relevant assets
- 34: [Exceptions to section 31 in certain circumstances
- 35: Transactions with holding company
- 36: Directors’ expenses
- 37: Business transactions
- 38: Civil remedies for breach of section 31
- 39: Personal liability for company debts in certain cases
- 40: Criminal penalties for breach of section 31
- Close sectionDisclosure of transactions involving directors and others
- 41: Substantial contracts, etc., with directors and others to be disclosed in accounts
- 42: Particulars required to be included in accounts by section 41
- 43: Particulars of amounts outstanding to be included in accounts
- 44: Further provisions relating to licensed banks
- 45: Arrangements excluded from sections 41 and 44
- 46: Duty of auditors of company in breach of section 41 or 43
- 47: Disclosure by directors of interests in contracts, etc.
- Close sectionSupplemental
- Close sectionPart IV: Disclosure of Interests in Shares
- Close sectionChapter 1: Share dealings by directors, secretaries and their families
- 53: Obligation of director or secretary to notify interests in shares or debentures of company
- 54: Nature of an interest within section 53
- 55: Interests to be disregarded
- 56: Periods within which obligations under section 53 must be discharged
- 57: Circumstances in which obligation under section 53 is not discharged
- 58: Other provisions relating to notification
- 59: Register of interests
- 60: Provisions relating to register
- 61: Removal of entries from register
- 62: Entries, when not to be removed
- 63: Disclosure of interests in directors’ report
- 64: Extension of section 53 to spouses and children
- 65: Duty of company to notify stock exchange
- 66: Investigation of share dealing
- Close sectionChapter 2: Individual and Group Acquisitions
- 67: Obligation of disclosure and the cases in which it may arise
- 68: Interests to be disclosed
- 69: ‘Percentage level’ in relation to notifiable interests
- 70: The notifiable percentage
- 71: Particulars to be contained in notification
- 72: Notification of [...]a interests
- 73: Agreement to acquire interests in a public limited company
- 74: Obligation of disclosure arising under section 73
- 75: Obligation of persons acting together to keep each other informed
- 76: Interest in shares by attribution
- 77: Interests in shares which are to be notified
- 78: Interests to be disregarded
- 79: Other provisions relating to notification
- 80: Register of interests in shares
- 81: Company investigations
- 82: Registration of interests disclosed under section 81
- 83: Company investigations on requisition by members
- 84: Company report to members
- 85: Penalty for failure to provide information
- 86: Removal of entries from register
- 87: Entries, when not to be removed
- 88: Inspection of register and reports
- 89: The 1988 Directive
- 90: Provisions as to interpretation
- 91: Obligation to notify certain interests to the Exchange
- 92: Duty of relevant authority to report to Director
- 93: Application and amendment of the 1984 Regulations
- 94: Obligation of professional secrecy
- 95: Immunity from suit
- 96: Co-operation between authorities in Member States
- Close sectionChapter 3: Disclosure Orders: Companies other than Public Limited Companies
- Close sectionChapter 4: General Provisions about Share Registers etc.
- Close sectionChapter 1: Share dealings by directors, secretaries and their families
- Close sectionPart V: Insider Dealing
- 107: Interpretation
- 108: Unlawful dealings in securities by insiders
- 109: Civil liability for unlawful dealing
- 110: Exempt transactions
- 111: Criminal liability for unlawful dealing
- 112: Restriction on dealing
- 113: Duty of agents in relation to unlawful dealing
- 114: Penalties for offences under this Part
- 115: Duty of recognised stock exchange in relation of unlawful dealing
- 116: Co-operation with other authorities outside the State
- 117: Authorised persons
- 118: Obligation of professional secrecy
- 119: Extension of Council Directive 79/279/EEC
- 120: Annual report of recognised stock exchange
- 121: Power of Minister to make supplementary regulations
- Close sectionPart VI: Winding Up and Related Matters
- Close sectionRegistration of charges
- Close sectionWinding up by the court
- 123: Amendment of sections 214 and 345 of Principal Act
- 124: Amendment of section 231 of the Principal Act
- 125: No lien over company’s books, records etc
- 126: Power of court to summon persons for examination
- 127: Order for payment or delivery of property against person examined under section 245 of Principal Act
- Close sectionDeclaration of solvency
- Close sectionProvisions applicable to a members’ voluntary winding up
- Close sectionProvisions applicable to a Creditors’ Voluntary Winding Up
- Close sectionProvisions applicable to every voluntary winding up
- Close sectionProvisions applicable to every winding up
- 134: Preferential payments in a winding up
- 135: Fraudulent preference
- 136: Circumstances in which floating charge is invalid
- 137: Criminal liability of persons concerned for fraudulent trading of company
- 138: Civil liability of persons concerned for fraudulent or reckless trading of company
- 139: Power of the court to order the return of assets which have been improperly transferred
- 140: Company may be required to contribute to debts of related companies
- 141: Pooling of assets of related companies
- 142: Amendment of section 298 of the Principal Act
- 143: Amendment of section 299 of the Principal Act
- 144: Duty of liquidators and receivers to include certain information in returns etc
- 145: Penalty for default of receiver or liquidator in making certain accounts and returns
- Close sectionSupplementary provisions
- Close sectionPart VII: Disqualifications and Restrictions: Directors and Other Officers
- Close sectionChapter 1: Restriction on Directors of Insolvent Companies
- 149: Application of Chapter I
- 150: Restriction
- 151: Duty of liquidator under this Chapter
- 152: Relief
- 153: Register of restricted persons
- 154: Application of this Chapter to receivers
- 155: Restrictions on company to which section 150 (3) applies
- 156: Requirements as to share allotted by a company to which section 155 applies
- 157: Relief for a company in respect of prohibited transactions
- 158: Power to vary amounts mentioned in section 150(3)
- Close sectionChapter 2: Disqualification generally
- 159: Interpretation of Chapters 2 and 3
- 160: Disqualification of certain persons from acting as directors or auditors of or managing companies
- 161: Penalty for acting contrary to the provisions of Chapter 1 or 2
- 162: Period of disqualification order to which person is deemed to be subject
- 163: Civil consequences of acting contrary to the provisions of Chapter 1 or 2
- 164: Penalty for acting under directions of disqualified person
- 165: Civil consequences of acting under directions of disqualified person
- 166: Information to be given by directors to the court
- 167: Information to be supplied to registrar of companies
- 168: Register of persons subject to disqualification orders
- 169: Prohibition of undischarged bankrupts acting as directors or other officers of companies
- Close sectionChapter 1: Restriction on Directors of Insolvent Companies
- Close sectionPart VIII: Receivers
- 170: Disqualification for appointment as receiver
- 171: Amendment of section 316 of the Principal Act
- 172: Duty of receiver selling property to get best price reasonably obtainable
- 173: Amendment of section 320 of the Principal Act
- 174: Consequences of contravention of section 319 or 320 of the Principal Act
- 175: Removal of receiver
- 176: Court may determine or limit receivership on application of liquidator
- 177: Resignation of receiver
- 178: Application of section 139 to receivers
- 179: Application of section 299(2), (4) and (5) of the Principal Act to receivers
- Close sectionPart IX: Companies Court Protection
- Close sectionPart X: Accounts and Audit
- 182: Interpretation of Part X
- 183: Appointment and removal of auditors
- 184: Resolutions relating to appointment and removal of auditors and rights of auditors who have been removed
- 185: Resignation of auditors
- 186: Requisitioning of general meeting of company by resigning auditor
- 187: Qualification for appointment as auditor
- 188: Persons undergoing training on 1 January, 1990
- 189: Approval of qualifications obtained outside the State
- 190: [Consultation by Supervisory Authority regarding standards and qualifications
- 191: [Recognition of body of accountants
- 192: Provisions in relation to recognitions and authorisations by Supervisory Authority under section 187
- [192A Statutory backing for disciplinary procedures of prescribed accountancy bodies
- 193: Auditors’ report and right of access to books and of attendance and audience at general meetings
- 194: Duty of auditors if proper books of account not being kept
- 195: Prohibition on acting in relation to audit while disqualification order in force
- 196: Powers of auditors in relation to subsidiaries
- 197: Penalty for false statements to auditors
- [198 Register of auditors
- 199: Transitional provisions concerning register
- 200: Duty to keep registrar informed
- 201: Power to make supplementary regulations
- 202: Keeping of books of account
- 203: Liability of officers of company to penalty where proper books of account not kept
- 204: Personal liability of officers of company where proper books of account not kept
- 205: Commencement of Part X
- [205A Accounting standards
- [205B Audit committee
- [205C Disclosure of accounting policies
- [205D Disclosure of remuneration for audit, audit-related and non-audit work
- [205E Directors’ compliance statement and related statement
- [205F Auditor’s review of compliance statements and related statements
- Close sectionPart XI: Acquisition Of Own Shares And Shares In Holding Company
- 206: Interpretation
- 207: Power to issue redeemable shares
- 208: Cancellation of shares on redemption
- 209: Treasury shares
- 210: Power to convert shares into redeemable shares
- 211: Power of company to purchase own shares
- 212: Off-market and market purchases
- 213: Authority for off-market purchase
- 214: Contingent purchase contract
- 215: Authority for market purchase
- 216: Duration of authority granted by public limited companies to purchase own shares
- 217: Assignment or release of company’s right to purchase own shares
- 218: Incidental payments with respect to purchase of own shares
- 219: Effect of company’s failure to redeem or purchase
- 220: Redemption of existing redeemable preference shares
- 221: Construction of references to redeemable preference shares
- 222: Retention and inspection of documents
- 223: Application of section 108(6) to dealings by company in its own securities
- 224: Holding by subsidiary of shares in its holding company
- 225: Civil liability for improper purchase in holding company
- 226: Return to be made to registrar
- [226A Duty of company to publish particulars of overseas market purchase
- 227: Amendment of section 89 of the Principal Act
- 228: Regulations as to purchase of shares
- 229: Duty of company to notify stock exchange
- 230: Duty of stock exchange in relation to unlawful purchases
- 231: Amendments to the Principal Act in respect of share capital
- 232: Amendments to the Act of 1983
- 233: Amendments to the Companies (Amendment) Act, 1986
- 234: Offences under this Part
- Close sectionPart XII: General
- 235: Amendment of section 2 of the Principal Act
- 236: Qualifications of secretary of public limited company
- 237: Qualifications of liquidators and receivers
- 238: Amendment of section 61 of the Principal Act
- 239: Power to make regulations for transfer of securities
- 240: Offences
- [240A Court in which proceedings for certain offences may be brought
- 241: Offences by certain bodies
- 242: Furnishing false information
- 243: Penalisation of destruction, mutilation or falsification of documents
- 244: Increase of penalties
- 245: Amendment of section 12 of Companies (Amendment) Act, 1982
- 246: Restoration to register of company struck off
- 247: System of classification of information
- 248: Delivery to the registrar of documents in legible form
- 249: Delivery to the registrar of documents otherwise than in legible form
- [249A Power to reject documents sent for registration and amendments consequential on that section’s insertion
- 250: Amendment of section 377 of, and Ninth Schedule to, the Principal Act
- 251: Application of certain provisions to companies not in liquidation
- Close sectionPart XIII: Investment Companies
- 252: Interpretation of this Part
- 253: Share capital of investment companies
- 254: Power of company to purchase own shares
- 255: Treatment of purchased shares
- 256: Authorisation by Bank
- [256A Segregated liability of investment company sub-funds
- [256B Notice to creditors of special resolution under section 256A
- [256C Application to court opposing special resolution under section 256A
- [256D Appeal from court order under section 256C
- [256E Requirements to be complied with by, and other matters respecting, an umbrella fund to which section 256A applies
- [256F Continuation of foreign investment companies
- [256G De-registration of companies when continued under the law of place outside the State
- [256H Statutory declarations
- 257: Powers of [Central Bank]a
- 258: Adaptation of certain provisions of UCITS Regulations
- 259: Default of investment company or failure in performance of its investments
- [260 Amendment and restriction of certain provisions of Companies Acts
- [260A Application of section 148 of Principal Act
- 261: Power to make supplementary regulations
- 262: Offences
- Schedule: Provisions Substituted for Ninth Schedule to Principal Act
- Close sectionCompanies (Amendment) Act 1999
- Close sectionCompanies (Amendment) (No 2) Act 1999
- Close sectionPart I: Preliminary and General
- Close sectionPart II: Examinerships
- 4: Definition
- 5: Amendment of section 2 of Act of 1990
- 6: Amendment of section 3 of Act of 1990
- 7: Pre-petition report in relation to company
- 8: Amendment of section 3(5) of Act of 1990
- 9: Interim protection pending report
- 10: Creditors to be heard
- 11: Availability of independent accountant’s report
- 12: Amendment of section 4 of Act of 1990
- 13: Duty to act in good faith
- 14: Amendment of section 5 of Act of 1990
- 15: Restriction of payment of pre-petition debts
- 16: Amendment of section 6 of Act of 1990
- 17: Disapplication of section 98 of Principal Act to receivers in certain circumstances
- 18: Repudiation of contracts
- 19: Amendment of section 8 of Act of 1990
- 20: Amendment of section 12 of Act of 1990
- 21: Hearing regarding irregularities
- 22: Amendment of section 18 of Act of 1990
- 23: Amendment of section 23 of Act of 1990
- 24: Amendment of section 24 of Act of 1990
- 25: Provisions with respect to guarantees
- 26: Provisions with respect to leases
- 27: Amendment of section 27 of Act of 1990
- 28: Priority of costs, remuneration and expenses of examiner
- 29: Amendment of section 30 of Act of 1990
- 30: Repeals
- Close sectionPart III: Exemption from requirement to have accounts audited
- 31: Definitions
- 32: Exemption from requirement to have accounts audited
- [32A Exemption conditional on timely filing of annual return
- [32B Exemption conditional on notice under section 33(1) not being served
- 33: Section 32: supplemental provisions
- 34: Removal of auditor consequent on exemption being availed of
- 35: Appointment of auditor consequent on exemption ceasing to have effect
- 36: Application of Part
- 37: False statements in returns, balance sheets, etc
- 38: Application of Part to partnerships to which Part III of the 1993 Regulations applies
- 39: Saving
- Close sectionPart IV: Miscellaneous
- 40: Amendment of section 16 of Investment Limited Partnerships Act, 1994
- 41: Amendment of section 240 of Companies Act, 1990
- 42: Additional requirement to be complied with before company may be formed
- 43: Company to have director resident in the State
- 44: Section 43: supplemental provisions
- 45: Limitation on number of directorships
- 46: Power of registrar to strike company off register for failure to make annual return
- 47: Amendment of section 195 of Principal Act
- 48: Exercise of power to strike company off register where it is not carrying on business
- 49: Amendment of section 311 of Principal Act
- 50: Amendment of section 311A of Principal Act
- 51: Amendment of section 8 of Companies (Amendment) Act, 1983
- 52: Performance of duties of registrar of companies
- 53: Amendment of sections 20 and 21 of Companies Act, 1990
- 54: Amendment of Part XIII (Investment Companies) of Companies Act, 1990
- First Schedule Specific Provisions from which Company is Exempted under Part III
- Second Schedule List of Companies for Purposes of Section 3(2)(c) of Act of 1990 and Sections 32 and 45
- Close sectionCompany Law Enforcement Act 2001
- Close sectionPart 1: Preliminary and General
- Close sectionPart 2: Director of Corporate Enforcement
- Close sectionPart 3: Investigations
- 19: Amendment of section 145 of Act of 1963
- 20: Amendment of section 7 of Act of 1990
- 21: Amendment of section 8 of Act of 1990 — Investigation of company’s affairs on application of Director
- 22: Amendment of section 9 of Act of 1990
- 23: Amendment of section 10 of Act of 1990
- 24: Amendment of section 11 of Act of 1990
- 25: Amendment of section 13 of Act of 1990
- 26: Amendment of section 14 of Act of 1990
- 27: Amendment of section 16 of Act of 1990
- 28: Amendment of section 18 of Act of 1990
- 29: Repeal and substitution of section 19 of Act of 1990 — Power of Director to require production of documents
- 30: Repeal and substitution of section 20 of Act of 1990
- 31: Amendment of section 21 of Act of 1990
- 32: Amendment of section 23 of Act of 1990
- 33: New section 23A of Act of 1990 — Assistance to overseas company law authorities
- 34: Examination of books and documents of certain companies to be continued by Minister or authorised officer
- 35: Amendment of section 79 of Act of 1990
- 36: Amendment of section 92 of Act of 1990 — Duty of relevant authority to report to Director
- 37: Amendment of section 115 of Act of 1990
- 38: Amendment of section 118 of Act of 1990
- 39: Amendment of section 230 of Act of 1990
- Close sectionPart 4: Restrictions and Disqualifications
- Close sectionPart 5: Winding-up and Insolvency
- 43: Amendment of section 243 of Act of 1963 — Inspection of books by creditors, contributories and Director
- 44: Amendment of section 245 of Act of 1963
- 45: Amendment of section 245A of Act of 1963
- 46: Repeal and substitution of section 247 of Act of 1963 — Power to arrest absconding contributory or officer of company
- 47: Amendment of section 267 of Act of 1963
- 48: Amendment of section 278 of Act of 1963
- 49: New sections 282A to 282D of Act of 1963
- 50: Amendment of section 298 of Act of 1963
- 51: Amendment of section 299 of Act of 1963
- 52: Amendment of section 319 of Act of 1963
- 53: New section 323A of Act of 1963 — Director may request production of receiver’s books
- 54: Amendment of section 251 of Act of 1990
- 55: Order to restrain directors and others from moving assets
- 56: Liquidator to report on conduct of directors
- 57: Director’s power to examine liquidator’s books
- 58: Reporting to Director of misconduct by liquidators or receivers
- Close sectionPart 6: Measures to Improve Compliance with Filing Obligations
- 59: Repeal of sections 125 and 126 of Act of 1963 and substitution of section 125 — Annual return
- 60: Repeal and substitution of section 127 of Act of 1963 — Annual return datea
- 61: Amendment of section 153 of Act of 1963 — Financial year and annual return date of holding company and subsidiary
- 62: Amendment of section 370 of Act of 1963
- 63: Amendment of section 395 of Act of 1963 and repeal of Fifth Schedule
- 64: Amendment of section 7 of Companies (Amendment) Act, 1986
- 65: Amendment of section 17(1) of Companies (Amendment) Act, 1986
- 66: Special provisions applying where default in delivery of documents to registrar of companies
- Close sectionPart 7: Company Law Review Group
- Close sectionPart 8: Auditors
- Close sectionPart 9: Transactions Involving Directors
- 75: Amendment of section 25 of Act of 1990
- 76: Amendment of section 26 of Act of 1990
- 77: Amendment of section 33 of Act of 1990
- 78: Repeal and substitution of section 34 of Act of 1990 — Exceptions to section 31 in certain circumstances
- 79: Amendment of section 35 of Act of 1990 — Inter-company transactions in the same group
- Close sectionPart 10: Miscellaneous
- 80: Reference Memoranda and Articles of Association
- 81: Amendment of section 7 of Act of 1963
- 82: Amendment of section 14 of Act of 1963
- 83: Amendment of section 17 of Act of 1963
- 84: Amendment of section 2 of Act of 1963
- 85: Amendment of section 10 of Act of 1963
- 86: Amendment of section 21 of Act of 1963
- 87: Amendment of section 23 of Act of 1963
- 88: Repeal and substitution of section 24 of Act of 1963
- 89: Amendment of section 60 of Act of 1963
- 90: Amendment of section 158 of Act of 1963
- 91: Amendment of section 195 of Act of 1963
- 92: Amendment of section 201 of Act of 1963
- 93: Amendment of section 213 of Act of 1963
- 94: Amendment of section 215 of Act of 1963
- 95: Amendment of section 334 of Act of 1963
- 96: Amendment of section 371 of Act of 1963
- 97: New section 371A of Act of 1963 — Power to compel compliance with requirement made under section 19(3)(b) of Act of 1990
- 98: Repeal and substitution of section 381 of Act of 1963 — Improper use of ‘limited’ or ‘teoranta’
- 99: Amendment of section 392 of Act of 1963
- 100: Repeal and substitution of section 383 of Act of 1963
- 101: New section 3A of Companies (Amendment) Act, 1982 — Additional statement to be delivered to registrar
- 102: Amendment of section 30 of Act of 1990
- 103: Amendment of section 110 of Act of 1990
- 104: Amendment of section 240 of Act of 1990
- 105: New section 240A of Act of 1990 — Court in which proceedings for certain offences may be brought
- 106: Amendment of section 242 of Act of 1990
- 107: New section 249A of Act of 1990 — Power to reject documents sent for registration and amendments consequential on that section’s insertion
- 108: Amendment of section 258 of Act of 1990
- 109: Notice by Director of intention to prosecute
- 110: Provision of information to juries
- [110A Certificate evidence and other matters
- 111: Non-application of certain provisions concerning acquisition by subsidiary of shares in its holding company
- 112: Amendment of Freedom of Information Act, 1997
- 113: Amendment of section 7A of Bankers’ Books Evidence Act, 1879
- 114: Amendment of section 9 of Consumer Information Act, 1978
- Close sectionSchedule: Transfer of Functions from Minister to Director
- Close sectionCompanies (Auditing and Accounting) Act 2003
- Close sectionPart 1: Preliminary Matters
- Close sectionPart 2: Irish Auditing and Accounting Supervisory Authority
- 4: Interpretation of this Part
- 5: Establishment of Supervisory Authority
- 6: Membership
- 7: Alterations in memorandum and articles of association
- 8: Objects
- 9: Functions
- 10: General powers
- 11: Board of directors
- 12: Chief executive officer
- 13: Work programme
- 14: Funding
- 15: Reserve fund and levy
- 16: Excess revenue
- 17: Staff
- 18: Disclosure of interests by directors
- 19: Disclosure of interests by staff
- 20: Superannuation
- 21: Accounts and audit
- 22: Accountability mechanisms
- 23: Intervention in disciplinary process of prescribed accountancy bodies
- 24: Investigation of possible breaches of standards of prescribed accountancy bodies
- 25: Review of members of recognised accountancy bodies
- 26: Review of whether accounts comply with Companies Acts
- 27: Delegation of Supervisory Authority’s functions and powers
- 28: Hearings, privileges and procedural rules
- 29: Appeals to and orders of High Court, including orders confirming decisions of Supervisory Authority
- 30: Supervisory Authority’s seal and instruments
- 31: Confidentiality of information
- 32: Transfer of certain functions to Supervisory Authority and related transitional provisions
- 33: Liability of Supervisory Authority for acts, omissions, etc
- Close sectionPart 3: Other Measures to Strengthen the Regulation of Auditors
- 34: Amendment of section 182 of Act of 1990 (interpretation of Part X)
- 35: Amendment of section 187 of Act of 1990 (qualifications for appointment as auditor)
- 36: Amendment of Act of 1990 — new section 192A
- 37: Amendment of section 194 of Act of 1990 (duty of auditors)
- 38: Amendment of section 198 of Act of 1990 (register of auditors)
- 39: Amendment of section 199 of Act of 1990 (provisions concerning register of auditors)
- 40: Amendment of section 200 of Act of 1990 (duty to keep registrar informed)
- 41: Amendment of Act of 1990 — new section 205A
- 42: Amendment of Act of 1990 — new section 205B
- 43: Amendment of Act of 1990 — new section 205C
- 44: Amendment of Act of 1990 — new section 205D
- 45: Amendment of Act of 1990 — new sections 205E and 205F
- 46: Amendment of section 127 of Act of 1963 (annual return date)
- 47: Amendment of section 128 of Act of 1963 (documents to be annexed to annual return)
- Close sectionPart 4: Regulations and Miscellaneous Matters
- 48: Minister’s power to make regulations
- 49: Prior approval by Oireachtas required for certain regulations
- 50: Laying of other regulations before Oireachtas
- 51: Amendment of Company Law Enforcement Act 2001
- 52: Amendment of Company Law Enforcement Act 2001 (certificate evidence)
- 53: Amendment of Companies (Amendment) (No. 2) Act 1999 (exemption from requirement to have accounts audited)
- 54: Amendment of section 43 of Companies (Amendment) (No. 2) Act 1999 (Company to have director resident in State)
- 55: Amendment of section 13 of Companies (Amendment) Act 1982
- 56: Amendment of section 200 of Act of 1963 (avoidance of provisions exempting officers and auditors from liability)
- 57: Amendment of Companies Acts (default provisions)
- 58: Amendment of Defamation Act 1961
- 59: Revocation of regulations
- Close sectionSchedule 1: Transfer of Functions to Supervisory Authority
- Schedule 2:
- Close sectionInvestment Funds, Companies and Miscellaneous Provisions Act 2005
- Close sectionPart 1: Preliminary and General
- Close sectionPart 3: Amendments to Part XIII of Act of 1990
- 22: Amendment of section 252 of Act of 1990
- 23: Amendment of section 254 of Act of 1990
- 24: Amendment of section 255 of Act of 1990
- 25: Segregated liability of sub-funds – insertion of new sections in Part XIII of Act of 1990
- 26: Amendment of section 257 of Act of 1990
- 27: Amendment of section 260 of Act of 1990
- 28: Insertion of new section 260A in Act of 1990
- Close sectionPart 4: Market Abuse
- 29: Interpretation (Part 4)
- 30: Regulations (Part 4)
- 31: Repeal of Part V of Act of 1990 and Companies (Amendment) Act 1999
- 32: Conviction on indictment of offences under Irish market abuse law: penalties
- 33: Civil liability for certain breaches of Irish market abuse law
- 34: Supplementary rules, etc., by competent authority
- 35: Amendment of section 33AJ of Central Bank Act 1942
- 36: Amendment of section 33AK of Central Bank Act 1942
- 37: Application of Irish market abuse law to certain markets
- Close sectionPart 5: Public Offers of Securities
- 38: Interpretation (Part 5)
- 39: Construction of certain terms in Act of 1963
- 40: Repeal of certain provisions of Act of 1963 and revocation
- 41: Civil liability for misstatements in prospectus
- 42: Section 41: exceptions and exemptions
- 43: Restriction of liability where non-equity securities solely involved
- 44: Indemnification of certain persons
- 45: Expert’s consent to issue of prospectus containing statement by him or her
- 46: Regulations (Part 5)
- 47: Penalties on conviction on indictment and defences in respect of certain offences
- 48: Untrue statements and omissions in prospectus: criminal liability
- 49: Local offers
- 50: Exclusion of Investment Intermediaries Act 1995
- 51: Power to make certain rules and issue guidelines
- 52: Avoidance of certain agreements
- 53: Amendment of section 53 of Act of 1963
- 54: Amendment of section 55 of Act of 1963
- 55: Amendment of section 57 of Act of 1963
- Close sectionPart 6: Miscellaneous Company Law Amendments
- 56: Amendment of section 60 of Act of 1963
- 57: Electronic filing agents
- 58: Section 57: supplemental provisions
- 59: Reservation of company name
- 60: Section 59: supplemental provisions
- 61: Amendment of section 128 of Act of 1963
- 62: Amendment of section 195 of Act of 1963
- 63: Amendment of section 302(1) of Act of 1963
- 64: Amendment of section 371(1) of Act of 1963
- 65: Amendment of section 12B of Companies (Amendment) Act 1982
- 66: Amendment of section 22 of Companies (Amendment) Act 1986
- 67: Amendment of section 19 of Act of 1990
- 68: Amendment of section 20 of Act of 1990
- 69: Amendment of section 21 of Act of 1990
- 70: Amendment of section 166 of Act of 1990
- 71: Amendment of section 242 of Act of 1990
- 72: Replacement of references to Companies Registration Office Gazette for references to Iris Oifigiúil.
- 73: Miscellaneous amendments of Companies Acts related to penalties
- 74: Amendment of section 110A of Company Law Enforcement Act 2001
- Close sectionInvestment Funds, Companies and Miscellaneous Provisions Act 2006
- Close sectionPart 1: Preliminary and General
- Close sectionPart 2: Amendments of Companies Acts
- 6: Statutory declarations for purposes of Companies Acts
- 7: Amendment of section 33 of Companies Act 1963
- 8: Amendment of section 21 of Companies (Amendment) Act 1983
- 9: Exemption from audit requirement
- 10: Application of section 9 and transitional provisions
- 11: Restrictions on, and disqualifications of, persons from acting as directors, etc
- 12: Dematerialisation
- 13: Amendment of section 43 of Act of 2005
- 14: Amendment of section 45 of Act of 2005
- 15: Amendments of Act of 2005 consequential on amendment made by section 14
- 16: Amendment of section 9 of Companies (Auditing and Accounting) Act 2003
- 17: Amendment of section 10 of Companies (Auditing and Accounting) Act 2003
- 18: Amendment of section 29 of Companies (Auditing and Accounting) Act 2003
- Close sectionPart 3: Transparency Requirements Regarding Issuers of Securities Admitted to Trading on Certain Markets
- 19: Interpretation (Part 3)
- 20: Power to make certain regulations
- 21: Conviction on indictment of offences under transparency (regulated markets) law
- 22: Supplementary rules, etc., by competent authority
- 23: Amendment of section 33AK of Central Bank Act 1942
- 24: Application of transparency (regulated markets) law to certain markets
- Close sectionCompanies (Amendment) Act 2009
- 1: Definitions
- 2: Amendment of section 194 of Principal Act
- 3: Amendment of section 371A of Principal Act
- 4: Amendment of section 19 of Act of 1990
- 5: Amendment of section 20 of Act of 1990
- 6: Amendment of section 23 of Act of 1990
- 7: Amendment of section 40 of Act of 1990
- 8: Disclosure of loans, etc., — amendment of exceptions applicable to directors of licensed banks and provisions as to offences and other matters
- 9: Amendments of other provisions of Act of 1990 concerning licensed banks and disclosure of loans, etc.
- 10: Amendment of sections 43 and 44 of Companies (Amendment) (No 2) Act 1999
- 11: Short title and construction
- Close sectionCompanies (Miscellaneous Provisions) Act 2009
- Close sectionCompanies (Amendment) Act 2012
- Close sectionRegistration of Business Names Act 1963
- Close sectionDivision B: Secondary Legislation
- Close sectionSI 163/1973: European Communities (Companies) Regulations 1973
- 1: Citation and commencement
- 2: Construction
- 3: Application
- 4: Publication of notices
- 5: Text of altered memorandum and articles
- 6: Organs authorised to bind company
- 7: Registration of unregistered companies
- 8: Application of Act to unregistered companies
- 9: [Letters, order forms and websites
- 10: Failure to notify documents
- 11: Extension of time for delivery of documents
- 12: [Offences and penalties
- Explanatory Note
- Close sectionSI 137/1987: European Communities (Mergers and Division of Companies) Regulations 1987
- Close sectionPart I: Preliminary
- Close sectionPart II: Mergers
- 4: Interpretation of Part II
- 5: Mergers to which Part II applies
- 6: Draft terms of merger
- 7: Directors’ explanatory report
- 8: Independent person’s report
- 9: Accounting statement
- 10: Companies (Amendment) Act 1983: sections 30 and 31 restricted
- 11: Registration and publication of documents
- 12: Inspection of documents
- 13: General meetings of merging companies
- 14: Meetings of classes of shareholders
- 15: Purchase of minority shares
- 16: Application for confirmation of merger by court
- 17: Protection of creditors
- 18: Preservation of rights of holders of securities
- 19: Confirmation order
- 20: Limitation on power of court to make orders
- 21: Registration and publication of confirmation of merger
- 22: Civil liability of directors and independent persons
- 23: Criminal liability for untrue statements to merger documents
- Close sectionPart III: Divisions
- 24: Interpretation of Part III
- 25: Division to which Part II applies
- 26: Draft terms of division
- 27: Directors’ explanatory report
- 28: Independent person’s report
- 29: Accounting statement
- 30: Registration and publication of documents
- 31: Inspection of documents
- 32: General meetings of the companies involved in a division
- 33: Meetings of classes of shareholder
- 34: Purchase of minority shares
- 35: Application for confirmation of division by court
- 36: Protection of creditors
- 37: Preservation of rights of holders of securities
- 38: Confirmation order
- 39: Limitation on power to make orders
- 40: Registration and publication of confirmation of division
- 41: Civil liability of directors and independent persons
- 42: Criminal liability for untrue statements in division documents
- Explanatory Note
- Close sectionSI 191/1989: European Communities (European Economic Interest Groupings) Regulations 1989
- Preliminary
- Close sectionPart I: Formation and Registration of Groupings
- 3: Formation of a grouping
- 4: Name of grouping
- 5: Designation of registrar and registry
- 6: Registration of a grouping
- 7: Effect of registration
- 8: Time for filing documents and other particulars
- 9: Publication of information by grouping
- 10: Groupings registered outside the State
- 11: Notification of information by registrar
- 12: Transfer of official address outside the State
- Close sectionPart II: Membership of Groupings
- 13: Permissible number of members
- 14: Disqualification from membership
- 15: Expulsion of member of grouping
- 16: Reduction of number of members below two
- 17: Cessation of membership of a grouping
- Administration, Activities Etc 18 Manager of a grouping
- 19: Annual Return
- 20: Prohibition on invitation of investment from the public
- 21: Winding-up of grouping
- 22: Provisions of Companies Acts applied to groupings
- 23: Activity contrary to public interest
- 24: Furnishing false information
- 25: Destruction, mutilation or falsification of documents
- 26: Fees
- 27: Forms
- 28: Offences and penalties
- Schedules
- Explanatory Note
- SI 209/1991: Companies Act 1990 (Parts IV And VII) Regulations 1991
- Close sectionSI 201/1992: European Communities (Companies: Group Accounts) Regulations 1992
- SI 259/1992: Companies Act 1990 (Auditors) Regulations 1992
- Close sectionSI 294/1992: European Communities (Credit Institutions: Accounts) Regulations 1992
- 1: Citation and Construction
- 2: Interpretation
- 3: Amendment of Act of 1986
- 4: Date of Application
- 5: Drawing up of Accounts
- 6: Publication of Accounts in Full or Abbreviated Form
- 7: Group Accounts
- 8: Wholly-owned Subsidiaries
- [8A Exemption for parent undertakings included in non-EEA group accounts
- 9: Bank holding Companies
- 10: Information on Related Undertakings
- 11: Directors’ Report
- [11A Corporate Governance Statement
- 12: Non-Application of Principal Act
- 13: Auditors’ Reports
- 14: Publication of Accounts of Credit Institutions incorporated outside the State
- 15: Offences
- Schedule: Form and Content of Accounts of Credit Institutions and Groups
- Explanatory Note
- Close sectionSI 395/1993: European Communities (Branch Disclosures) Regulations 1993
- Close sectionPart I: Preliminary
- Close sectionPart II: Branches of Companies from Other Member States of the European Communities
- Close sectionPart III: Branches of Companies from States other than those under Part II
- Close sectionPart IV: Provisions Applicable to all Companies to which these Regulations Apply
- 10: Publication of notices
- 11: Accounting Documents to be delivered to the registrar
- 12: Reference to accounting documents
- 13: Translations
- 14: Miscellaneous Provisions
- 15: Statement in prescribed form in lieu of return under regulation 4
- 16: Statement in prescribed form in lieu of return under section 352
- 17: Service of process or notice
- 18: Duty of compliance
- 19: Offences
- Explanatory Note
- Close sectionSI 396/1993: European Communities (Accounts) Regulations 1993
- Close sectionSI 275/1994: European Communities (Single-Member Private Limited Companies) Regulations 1994
- 1: Citation, Commencement and Construction
- 2: Interpretation
- 3: Single-member private companies, limited by shares or by guarantee
- 4: Formation of a single-member company
- 5: Company becoming a single-member company
- 6: Change in status of a single-member company
- 7: Non-application of section 36 of Principal Act
- 8: Annual General Meeting
- 9: General Meetings — powers exercisable by sole member
- 10: Quorum
- 11: Non-application of other provisions of Principal Act
- 12: Connected person
- 13: Contracts with sole members
- 14: Offences
- Explanatory Note
- Close sectionEuropean Communities (Insurance Undertakings: Accounts) Regulations 1996
- 1: Citation and Construction
- 2: Interpretation
- 3: Application
- 4: Modification
- 5: Drawing up of accounts
- 6: Format of accounts
- 7: Accounting Principles
- 8: Departure from Accounting Principles
- 9: Publication of accounts in full or abbreviated form
- 10: Group accounts
- 11: Subsidiary undertaking
- 12: Wholly-owned subsidiaries
- [12A Exemption for parent undertakings included in non‑EEA group accounts
- 13: Financial holding undertakings
- 14: Directors’ Report
- [14 ACorporate Governance Statement
- 15: Non-application of Principal Act
- 16: Auditors’ Report
- 17: Documents to be annexed to annual return of parent undertaking
- 18: Publication of accounts in full or abbreviated form
- 19: Offences
- 20: Repeals and Amendments
- Schedule Form and Contents of Accounts of Insurance Undertakings
- Explanatory Note
- Close sectionSI 68/1996: Companies Act, 1990 (Uncertificated Securities) Regulations 1996
- Close sectionChapter I: Citation, Commencement and Interpretation
- Close sectionChapter II: Transferring and Recording Shares and Securities
- 4: Formalities of Transfer of securities
- 5: Transfer in writing
- 6: Participation in respect of shares
- 7:
- 8:
- 9: Participation in respect of securities other than shares
- 10: Entries on registers
- 11: Effect of entries on registers
- 12: Rectification of and changes to registers of securities
- 13: Closing of registers
- 14: Attendance and Voting at meetings
- 15: Notice of meetings
- 16: Registration of transfers of securities
- 17: Registration of linked transfers
- 18: Position of a transferee prior to entry on register
- 19: Prohibition on issue of certificates
- 20: Conversion of securities into certificated form
- 21: Endorsements on certificates
- 22: Interests in uncertificated units
- 23: Liabilities of trustees
- 24: Conversion of securities into uncertificated form
- 25: New issues in uncertificated form
- Close sectionChapter III: Approval and Compliance of Operator
- 26: Application for Approval
- 27: Grant of Approval
- 28: Recognition of operator approved by competent authority
- 29: Delegation of Minister’s Functions
- 30: Appeal to Minister
- 31: Withdrawal of Approval
- 32: Withdrawal of Recognition
- 33: Compliance order and directions
- 34: Requests for information from the Operator
- Close sectionChapter IV: Operation of Automated Transfer and Registration
- Close sectionChapter V: Minority Shareholders
- Close sectionChapter VI: Supplementary and Incidental
- Schedule: Requirements for Approval of an Operator
- Explanatory Note
- Close sectionSI 67/1997: European Communities (Public Limited Companies Subsidiaries) Regulations 1997
- SI 64/1999: Companies Act 1963 (Section 377(1)) Order 1999
- SI 39/2002: Companies Act 1990 (Form and Content of Documents Delivered to Registrar) Regulations 2002
- Close sectionSI 324/2002: Company Law Enforcement Act 2001 (Section 56) Regulations 2002
- Close sectionSI 333/2002: European Communities (Corporate Insolvency) Regulations 2002
- Close sectionPart 1: Preliminary and General
- 1: Citation and construction
- 2: Interpretation
- 3: Amendment of Companies Act 1963
- 4: Amendment of Companies (Amendment) Act 1990
- 5: Registration of insolvency judgments
- 6: Enforcement in State of insolvency judgments
- 7: Interest on insolvency judgments and payment of costs
- 8: Currency of payments under enforceable insolvency judgments
- 9: Preservation measures
- 10: Venue
- 11: Language of claims
- 12: Non-recognition or non-enforcement of judgments
- 13: Revocation
- Schedule: - Text of Insolvency Regulation
- Annex A Insolvency proceedings referred to in Article 2(a)
- Annex B Winding up proceedings referred to in Article 2(c)
- Annex C Liquidators referred to in Article 2(b)
- Explanatory Note
- Close sectionPart 1: Preliminary and General
- SI 720/2004: European Communities (Credit Institutions) (Fair Value Accounting) Regulations 2004
- SI 765/2004: European Communities (Fair Value Accounting) Regulations 2004
- Close sectionSI 116/2005: European Communities (International Financial Reporting Standards and Miscellaneous Amendments) Regulations 2005
- Close sectionPart I: Preliminary and General
- Close sectionPart 2: Preparation of Individual and Group Accounts
- Close sectionPart 3: Miscellaneous Amendments to Provisions Relating to Accounts
- Close sectionPart 4: Consequential And Minor Amendments
- Close sectionSchedule 1: Amendments to Companies Acts 1963 To 2003
- Schedule 2: Amendments to Credit Institutions Regulations
- Schedule 3: Amendments to Insurance Undertakings Regulations
- Explanatory Note
- Close sectionSI 324/2005: Prospectus (Directive 2003/71/EC) Regulations 2005
- Close sectionPart I: Preliminary And General
- Part 2: Securities Outside the Ambit of these Regulations
- Close sectionPart 3: Exemptions from the Obligation to Publish A Prospectus
- Part 4: Obligation To Publish A Prospectus
- Close sectionPart 5: Drawing Up Of The Prospectus – Content, Format And Validity
- Part 6: Responsibility Attaching To The Prospectus
- Close sectionPart 7: Approval of Prospectus
- Close sectionPart 8: Publication of Prospectus
- Close sectionPart 9: Cross-border Offers And Admissions To Trading
- Close sectionPart 10: Use of Languages
- Part 11: Annual Information Document
- Part 12: Advertisements
- Close sectionPart 13: Competent Authority
- Close sectionPart 14: Powers of Competent Authority
- Close sectionPart 15: Administrative Sanctions
- Interpretation (Part 15)
- Bank may appoint assessor
- Revocation of appointment of assessor
- Power to require witnesses to appear and give evidence
- Referral to Court on question of law
- Assessee to be issued copy of any adverse assessment, etc.
- Right of appeal against adverse assessment (including specified sanctions)
- Sanctions that may be imposed by Bank
- Power to correct assessments
- When specified sanctions take effect
- Enforcement of adverse assessment (including specified sanctions)
- Publication of certain specified sanctions
- Person not liable to be penalised twice for same contravention
- Person not to be concerned in management of regulated financial service provider while disqualified
- Power of the Bank to resolve suspected contraventions, etc.
- Close sectionPart 16: Penalties, General and Other Miscellaneous Provisions
- Schedule 1:
- Schedule 2:
- Schedule 3: Amendment of European Communities (Stock Exchange) Regulations 1984
- Close sectionSI 342/2005: Market Abuse (Directive 2003/6/EC) Regulations 2005
- Close sectionPart 1: Preliminary
- Close sectionPart 2: Insider Dealing and Market Manipulation
- 5: Insider dealing
- 6: Market manipulation
- 7: Preventing and detecting market manipulation practices
- 8: Exemption for actions taken in conformity with takeover rules
- 9: Buy-back programmes or stabilisation measures
- 10: Disclosure of inside information
- 11: Disclosure of information (additional requirements)
- 12: Managers’ transactions
- 13: Suspicious transactions to be notified
- 14: Restrictions on disclosure of notification under Regulation 13 and of identity of notifier
- 15: Cooperation with other competent authorities
- Close sectionPart 3: Fair Presentation of Recommendations
- 16: Interpretation (Part 3)
- 17: Production and dissemination of recommendations
- 18: Identity of producer of recommendation
- 19: General standard for fair presentation of recommendations
- 20: Additional obligations in relation to fair presentation of recommendations
- 21: General standard for disclosure of interests and conflicts of interest
- 22: Additional obligations in relation to disclosure of interests or conflicts of interest
- 23: Dissemination of recommendations produced by third parties
- 24: Additional obligations for investment firms and credit institutions
- 25: Non-written recommendations
- 26: Exemption for journalists
- Close sectionPart 4: Powers of the Bank
- Close sectionPart 5: Enforcement Provisions
- 34: Interpretation (Part 5)
- 35: Bank may appoint assessor
- 36: Revocation of appointment of assessor
- 37: Power to require witnesses to appear and give evidence
- 38: Referral to Court on question of law
- 39: Assessee to be issued copy of any adverse assessment, etc.
- 40: Right of appeal against adverse assessment (including specified sanctions)
- 41: Sanctions that may be imposed by Bank
- 42: Power to correct assessments
- 43: When specified sanctions take effect
- 44: Enforcement of adverse assessment (including specified sanctions)
- 45: Publication of certain specified sanctions
- 46: Person not liable to be penalised twice for same contravention
- 47: Person not to be concerned in management of regulated financial service provider while disqualified
- 48: Power of Bank to resolve suspected contraventions, etc
- Close sectionPart 6: Offences and Reports
- 49: Offences generally and application of section 32 of Investment Funds, Companies and Miscellaneous Provisions Act 2005
- 50: Obstruction, etc. of authorised officer
- 51: False, etc. information
- 52: Offences by bodies corporate, etc
- 53: Summary proceedings may be brought by Bank
- 54: Annual report of Bank
- Schedule 1: Provisions Applicable to the Definition of ‘accepted Market Practices’
- Schedule 2: Provisions Applicable to Paragraph (A) of the Definition of ‘Market Manipulation’
- Schedule 3: Provisions Applicable to Paragraph (B) of the Definition of ‘Market Manipulation’
- Schedule 4: Provisions Applicable to Lists Drawn up under Regulation 11
- Schedule 5: Text of the Market Abuse Regulation
- Explanatory Note
- Close sectionSI 840/2005: European Communities (Adjustment of Non-Comparable Amounts in Accounts and Distributions by Certain Investment Companies) Regulations 2005
- Close sectionSI 255/2006: European Communities (Takeover Bids (Directive 2004/25/EC)) Regulations 2006
- Close sectionPart 1: Preliminary and General
- Close sectionPart 4: Information Requirements
- Close sectionPart 5: Rights to buy out or be bought out in certain circumstances
- 22: Application of Part
- 23: Right to buy out dissenting security holders
- 24: Right of certain security holders to be bought out
- 25: Steps to be taken on foot of notice under Regulation 23(2)
- 26: Supplemental provisions in relation to Regulation 23 where alternative terms offered
- 27: Applications to the Court
- 28: Part 5: Interpretation and Supplemental
- Explanatory Note
- Close sectionSI 21/2007: European Communities (European Public Limited Liability Company) Regulations 2007
- Close sectionPart 1: General
- Close sectionPart 2: Registration Authority For An SE, Etc.
- 3: Registration authority
- 4: Applications in respect of registration (Articles 2 and 3(2))
- 5: Registration of SE on transfer of its registered office to the State
- 6: Participation in formation of an SE by company whose head office is outside the Community
- 7: Transfer of registered office from the State to another Member State
- 8: Registration of an SE
- 9: Documents sent to Registrar
- 10: Application of Companies Acts with regard to registration of SEs
- Close sectionPart 3: Discretionary Powers Given to Member States by EC Regulation – Provisions Made in Exercise Thereof
- 11: Additional forms of publication of transfer proposal (Article 8(2))
- 12: Protection of minority shareholders – right to apply to Court (Articles 8(5) and 24(2))
- 13: Extension of protection given by Article 8(7) to liabilities incurred prior to transfer
- 14: Power of competent authority in the State to oppose a transfer on public interest grounds
- 15: Management or administrative organ of SE may amend statutes where in conflict with employee involvement arrangements
- 16: Power of competent authority in the State to oppose the participation of a merging company
- 17: Appointment or removal of member or members of management organ by general meeting (Article 39(2))
- 18: Member of supervisory organ can request information from management organ (Article 41(3))
- 19: Minimum number of members of an administrative organ (Article 43(2))
- 20: First general meeting to be held within the 18 months following incorporation (Article 54(1))
- Close sectionPart 4: Provisions made in Fulfilment of Obligation to Enact Certain Measures
- 21: Publication of terms of transfer, formation and conversion
- 22: Publication of completion of merger (Article 28)
- 23: Publication of fulfilment of conditions for formation of a holding SE (Article 33(3))
- 24: Publication of other documents or information
- 25: Power to require SE to take steps to comply with requirements of Article 7
- 26: Appeals against decisions of competent authority (Articles 8(14) and 19)
- Close sectionPart 5: Provisions Relating to the Effective Application of the EC Regulation
- 27: Application of law
- 28: Members of organs to be treated as directors, etc.
- 29: Competent authorities
- 30: National Gazette
- 31: Records of an SE transferred under Article 8(11) or a public limited company ceasing to exist under Article 29(1) and (2)
- 32: Notification of amendments to statutes and insolvency events (Articles 59(3) and 65)
- 33: Annual return date
- 34: Offences
- 35: Relationship of certain Regulations to Council Regulation
- Schedule: Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE)
- Annex I Public Limited-Liability Companies Referred to in Article 2(1)
- Annex II Public and Private Limited-Liability Companies Referred to in Article 2(2)
- Explanatory Note
- SI 22/2007: European Communities (European Public Limited Liability Company) (Forms) Regulations 2007
- SI 49/2007: European Communities (Companies) (Amendment) Regulations 2007
- Close sectionSI 277/2007: Transparency (Directive 2004/109/EC) Regulations 2007
- Close sectionPart 1: Preliminary and General
- Close sectionPart 2: Periodic Financial Reporting
- Close sectionPart 3: Exemptions/Third Country Equivalence in Respect of Part 2
- Close sectionPart 4: Liability for False or Misleading Statements in Certain Publications
- Close sectionPart 5: On-Going Information about Major Shareholdings
- 13: Application of Part 5
- 14: Notification of acquisition or disposal of major shareholdings
- 15: Acquisition or disposal of major proportions of voting rights
- 16: Non-application of Regulations 14(1) and 15(1)(c) in certain cases
- 17: Notification of voting rights arising from holding of certain financial instruments
- 18: Aggregation of managed holdings
- 19: Acquisition or disposal by issuer of shares
- 20: Disclosure by issuer
- 21: Procedures for notification and disclosure of major holdings
- 22: Filing of information with competent authority
- 23: Use of electronic means for notifications and filing
- 24: Third country issuers — equivalence
- Close sectionPart 6: Continuing Obligations and Access to Information
- 25: Information requirements for issuers of shares and debt securities
- 26: Information about changes in rights attaching to securities
- 27: Information about meetings, issue of new shares and payment of dividends — share issuers
- 28: Information about meetings, and payment of interest — debt security issuers
- 29: State, regional and local authority exemption
- 30: Third country equivalence
- 31: Filing of information with Bank
- 32: Use of languages
- Close sectionPart 7: Dissemination of Information
- Close sectionPart 8: Competent Authorities
- Close sectionPart 9: Powers of Competent Authorities
- 38: Definitions
- 39: Powers of Bank
- 40: Particular powers of Bank
- 41: Other powers of Bank not prejudiced
- 42: Functions of IAASA
- 43: Particular powers of IAASA — supply of information
- 44: Further particular powers of IAASA — directions to issuers, etc
- 45: Provisions consequent on issuer’s response to notice under Regulation 44
- 46: Application to Court to set aside or vary direction under Regulation 45
- 47: Enforcement of direction under Regulation 45
- 48: Applications under Regulations 46 and 47: supplemental provisions
- 49: Particular powers of Court on application to it under Regulation 47
- 50: Dissemination of court order
- 51: Provisions in relation to revised annual and half-yearly financial reports
- 52: Supplemental provisions in relation to directions of IAASA
- 53: Power to appoint authorised officers
- 54: Powers of authorised officers
- 55: Warrants
- 56: Directions by Bank
- 57: Precautionary measures
- 58: Supplemental provision in relation to Regulation 57
- 59: Privilege
- Close sectionPart 10: Administrative Sanctions
- 60: Interpretation (Part 10)
- 61: Bank may appoint assessor
- 62: Revocation of appointment of assessor
- 63: Power to require witnesses to appear and give evidence
- 64: Referral to Court on question of law
- 65: Assessee to be issued copy of any adverse assessment, etc
- 66: Right of appeal against adverse assessment (including specified sanctions)
- 67: Sanctions that may be imposed by Bank
- 68: Power to correct assessments
- 69: When specified sanctions take effect
- 70: Enforcement of adverse assessment (including specified sanctions)
- 71: Publication of certain specified sanctions
- 72: Person not liable to be penalised twice for same contravention
- 73: Person not to be concerned in management of regulated financial service provider while disqualified
- 74: Power of Bank or IAASA to resolve suspected contraventions, etc
- Close sectionPart 11: Co-Operation between Competent Authorities
- Close sectionPart 12: Penalties, General and Other Miscellaneous Provisions
- Explanatory Note
- Close sectionSI 286/2007: European Communities (Admissions to Listing and Miscellaneous Provisions) Regulations 2007
- 1: Citation, commencement and construction
- 2: Interpretation
- 3: Application of Directive
- 4: Limited discretions conferred on Member States by Directive
- 5: Offence
- 6: Competent authority for purposes of Directive
- 7: Liability of competent authority
- 8: Office of competent authority
- 9: Application to High Court
- 10: Annual report of competent authority
- 11: Saving of other duties of issuers
- 12: Revocations
- 13: Repeals
- Schedule: Provisions consequent on exercise of certain limited discretions by State in relation to Directive’s implementation
- Explanatory Note
- Close sectionSI 89/2008: European Communities (Public Limited Companies — Directive 2006/68/EC) Regulations 2008
- Close sectionSI 157/2008: European Communities (Cross-Border Mergers) Regulations 2008
- Close sectionPart 1: Preliminary and General
- Close sectionPart 2: Company Law Provisions
- Close sectionChapter 1: Preliminary
- Close sectionChapter 2: Pre-merger Requirements
- 5: Common draft terms
- 6: Directors’ explanatory report
- 7: Expert’s report
- 8: Registration and publication of documents
- 9: Inspection of documents
- 10: General meetings of Irish merging companies
- 11: Exemption from requirement to hold general meeting
- 12: Purchase of minority shares
- 13: Certificate of compliance with pre-merger requirements
- Close sectionChapter 2: Approval in State of Cross-Border Mergers
- Close sectionChapter 3: Consequences of Approval of Cross-Border Mergers
- Close sectionPart 3: Employee Participation
- Close sectionChapter 1: Preliminary and General
- Close sectionChapter 2: Special Negotiating Body
- Close sectionChapter 3: Negotiations and Agreement
- Close sectionChapter 4: Supplementary
- 36: Definition
- 37: Protection of employee participation rights
- 38: Confidential information
- 39: Protection of employees’ representatives
- 40: Dispute Resolution
- 41: Power of Court to administer oaths and compel witnesses
- 42: Enforcement
- 43: Workforce thresholds in other legislation
- 44: Legal form of company
- Close sectionSchedule 1: Standard Rules
- Schedule 2: Redress for Contravention of Regulation 39
- Schedule 3:
- Explanatory Note
- SI 572/2008: European Communities (Mergers and Divisions of Companies) (Amendment) Regulations 2008
- SI 302/2009: Companies Act 1963 (Alteration of Eighth Schedule) Order 2009
- SI 304/2009: Companies (Fees) Order 2009
- Close sectionSI 316/2009: Shareholders’ Rights (Directive 2007/36/EC) Regulations 2009
- 1: Citation, commencement and construction
- 2: Definition
- 3: Amendment of section 2 (General provisions as to interpretation) of Act of 1963
- 4: Amendment of section 132 (Convening of extraordinary general meeting on requisition) of Act of 1963
- 5: New section 132A in Act of 1963
- 6: Amendment of section 133 (Length of notice for calling meetings) of Act of 1963
- 7: New sections 133A and 133B in Act of 1963
- 8: New sections 134A, 134B and 134C in Act of 1963
- 9: Amendment of section 136 (Proxies) of Act of 1963
- 10: Substitution of section 138 of Act of 1963
- 11: Amendment of section 139 of Act of 1963
- 12: New section 145A of Act of 1963
- Close sectionSI 229/2009: European Communities (Transitional Period Measures in Respect of Third Country Auditors) Regulations 2009
- SI 450/2009: European Communities (Directive 2006/46/EC) Regulations 2009
- SI 83/2010: European Communities (Directive 2006/46/EC) (Amendment) Regulations 2010
- Close sectionSI 220/2010: European Communities (Statutory Audits) (Directive 2006/43/EC) Regulations 2010
- Close sectionPart 1: Preliminary and General
- Close sectionPart 2: Miscellaneous Amendments — Amendments of Preliminary and General Nature, Amendments Adapting Certain Provisions of Companies Acts in Consequence of Directive, Etc.
- 4: Amendment of Principal Act
- 5: Amendment of Companies (Amendment) Act 1986
- 6: Amendment of section 187 of Act of 1990
- 7: Amendment of section 188 of Act of 1990
- 8: Amendment of section 189 of Act of 1990
- 9: Amendment of section 190 of Act of 1990
- 10: Amendment of section 191 of Act of 1990
- 11: Amendment of section 192 of Act of 1990
- 12: Amendment of section 198 of Act of 1990
- 13: Amendment of sections 199 and 200 of Act of 1990
- 14: Amendments of Act of 2003
- 15: Revocation of certain secondary legislation
- Close sectionPart 3: Designation of competent authorities
- Close sectionPart 4: Approval of Statutory Auditors and Audit Firms, Prohibition on Unapproved Persons Acting as Auditor, etc.
- Close sectionChapter 1: Approval of Statutory Auditors and Audit Firms
- 19: Applications for approval, general principle as to good repute, etc.
- 20: Restriction as to the persons who may carry out statutory audits
- 21: Restriction on acting as statutory auditor
- 22: Restriction on acting as statutory audit firm
- 23: Offence for contravening Regulation 20, 21 or 22
- 24: Conditions for approval as statutory auditor
- 25: Transitional provision — deemed approval of persons qualified for appointment pursuant to Part X of Act of 1990
- 26: Appropriate qualification for purpose of Regulation 24(a)
- 27: Conditions for approval as statutory audit firm and transitional provision
- 28: Powers of Director of Corporate Enforcement
- 29: Evidence in prosecutions under Regulation 23
- Close sectionChapter 2: Aptitude Test
- Close sectionChapter 3: Withdrawal of approval
- 33: Grounds for mandatory withdrawal in case of statutory auditor
- 34: Grounds for mandatory withdrawal in case of statutory audit firm
- 35: Appeals against withdrawal of approval
- 36: Amendment of section 24 of Act of 2003 to clarify relationship between powers thereunder and powers under these Regulations
- 37: Certain persons to be notified of withdrawal
- 38: Other persons to be notified of withdrawal
- Close sectionChapter 1: Approval of Statutory Auditors and Audit Firms
- Close sectionPart 5: Standards and provisions applicable to statutory auditors and audit firms
- Close sectionChapter 1: Standards for statutory auditors and audit firms
- Close sectionChapter 2: Confidentiality and Professional Secrecy
- 44: Rules of confidentiality to apply
- 45: Supplemental provisions in relation to Regulation 44
- 46: Saving
- 47: Incoming statutory auditor or audit firm to be afforded access to information
- 48: Access by competent authority to audit documents
- 49: Access by competent authority with supervisory and other functions to documents in possession of competent authority
- 50: Professional privilege
- 51: No liability for acts done in compliance with Regulations
- 52: Restriction of section 31 of Act of 2003
- 53: Further amendment of section 31 of Act of 2003
- Close sectionChapter 3: Auditing Standards and Audit Reporting
- Close sectionChapter 4: Transparency report
- Close sectionChapter 5: Duties to notify competent authority with supervisory and other functions in event of cessation of office by statutory auditor or audit firm and restrictions on their removal
- Close sectionPart 6: Public Register
- 63: Public register
- 64: Notification of information to competent authority with registration functions
- 65: Prohibition on certain acts unless registered
- 66: Obligation of statutory auditor or audit firm to notify certain information
- 67: Information must be signed
- 68: Transitional provision
- 69: Language of information to be entered in register
- Close sectionPart 7: Independence
- 70: Requirement for independence — general
- 71: Prohibited relationships — specific provisions to secure independence
- 72: Additional requirements in case of public-interest entities
- 73: Threats to independence and other information to be recorded
- 74: Non-intervention by certain persons in execution of audit
- 75: Restrictions with regard to fees
- 76: Additional reporting and other requirements in case of public-interest entities
- 77: Rotation of key audit partner in cases of public-interest entities
- 78: Moratorium on taking up management position in audited public-interest entity
- Close sectionPart 8: Public Oversight and Quality Assurance of Statutory Auditors and Audit Firms
- Close sectionChapter 1: Public Oversight
- Close sectionChapter 2: Quality Assurance
- 82: Competent authority with supervisory and other functions to engage in oversight of quality assurance
- 83: System of quality assurance to be put in place
- 84: Organisation of quality assurance system
- 85: Quality assurance review deemed to include individual auditors in certain cases
- 86: Right of competent authority as regards professional discipline
- Close sectionChapter 3: Systems of investigations and penalties
- Close sectionPart 9: Audit Committees
- Close sectionPart 10: Regulatory arrangements between Member States Chapter 1 Cooperation with other Member States
- 92: Cooperation with other Member States
- 93: Specific requirements with regard to cooperation
- 94: Confidentiality of information
- 95: Supplemental provisions in relation to Regulation 94
- 96: Obligation to supply information required for certain purposes and saving concerning confidential information
- 97: Obligation of competent authority to gather information
- 98: Application of Regulation 94 to certain information
- 99: Requesting authority to be notified if its request not complied with
- 100: Grounds for refusing request for information
- 101: Use to which information may be put
- 102: References in Regulations 103 to 105 to counterpart authority
- 103: Counterpart authority to be notified of non-compliance with Directive
- 104: Counterpart authority may be requested to carry out investigation
- 105: Duty of competent authority to take certain action
- 106: Due consideration to be given to counterparty’s request for investigation
- 107: Grounds for refusing request for investigation
- Close sectionChapter 2: Mutual recognition of regulatory arrangements between Member States
- Close sectionChapter 3: Transfer of working papers to third-country competent authorities
- Close sectionPart 11: Third-Country Auditors
- Close sectionChapter 1: International Aspects
- Close sectionChapter 2: Registration and oversight of third-country auditors and audit entities
- 113: Registration of third-country auditors and audit entities
- 114: Application of Part 8 to registered third-country auditors and audit entities
- 115: Audit by non-registered auditor or audit entity — consequence
- 116: Conditions for registration of third-country auditor or audit entity
- 117: Competent authority with supervisory and other functions may assess matter of equivalence for purposes of Regulation 116(iv) in certain circumstances
- 118: Certain fees chargeable by competent authority with supervisory and other functions
- 119: Exemptions in case of equivalence
- Close sectionPart 12: Miscellaneous
- Schedule 1: Information required, by Part 6, to be supplied and entered in Public Register
- Schedule 2: Standards relating to training and qualifications for approval of natural person as statutory auditor
- Explanatory Note
- SI 503/2010: Rules of the Superior Courts (Derivative Actions) 2010
- Close sectionSI 606/2010: European Communities (Group Accounts) Regulations 2010
- Close sectionSI 306/2011: European Communities (Mergers and Divisions of Companies) (Amendment) Regulations 2011
- 1. Citation, construction and commencement
- 2. Interpretation
- 3. Amendment of Section 2 of Act of 1983
- 4. Amendment of Section 30 of Act of 1983
- 5. Amendment of European Communities (Mergers and Divisions of Companies) Regulations 1987
- 6. Amendment of European Communities (Cross-Border Mergers) Regulations 2008
- Explanatory Note
- Close sectionSI 163/1973: European Communities (Companies) Regulations 1973
- Close sectionDivision C: European Legislation
- Close sectionCommission Regulation (EC) No 1606/2002
- Article 1 Aim
- Article 2 Definitions
- Article 3 Adoption and use of international accounting standards
- Article 4 Consolidated accounts of publicly traded companies
- Article 5 Options in respect of annual accounts and of non publicly-traded companies
- Article 6 Committee procedure
- Article 7 Reporting and coordination
- Article 8 Notification
- Article 9 Transitional provisions
- Article 10 Information and review
- Article 11 Entry into force
- Close sectionCommission Regulation (EC) No 809/2004
- Close sectionChapter I: Subject Matter and Definitions
- Close sectionChapter II: Minimum Information
- Article 3 Minimum information to be included in a prospectus
- Article 4 Share registration document schedule
- [Article 4a Share registration document schedule in cases of complex financial history or significant financial commitment
- Article 5 Pro forma financial information building block
- Article 6 Share securities note schedule
- Article 7 Debt and derivative securities registration document schedule for securities with a denomination per unit of less than EUR 50,000
- Article 8 Securities note schedule for debt securities with a denomination per unit of less than EUR 50,000
- Article 9 Guarantees building block
- Article 10 Asset backed securities registration document schedule
- Article 11 Asset backed securities building block
- Article 12 Debt and derivative securities registration document schedule for securities with a denomination per unit of at least EUR 50,000
- Article 13 Depository receipts schedule
- Article 14 Banks registration document schedule
- Article 15 Securities note schedule for derivative securities
- Article 16 Securities note schedule for debt securities with a denomination per unit of at least EUR 50,000
- Article 17 Additional information building block on the underlying share
- Article 18 Registration document schedule for collective investment undertakings of the closed-end type
- Article 19 Registration document schedule for Member States, third countries and their regional and local authorities
- Article 20 Registration document schedule for public international bodies and for issuers of debt securities guaranteed by a member state of the OECD
- [Article 20a Additional information building block for consent given in accordance with Article 3(2) of Directive 2003/71/EC
- Article 21 Combination of schedules and building blocks
- Article 22 Minimum information to be included in a base prospectus and its related final terms
- Article 23 Adaptations to the minimum information given in prospectuses and base prospectuses
- Article 24 Content of the summary of prospectus and base prospectus
- Close sectionChapter III: Format of the Prospectus, Base Prospectus and Supplements
- Close sectionChapter IV: Information and Incorporation by Reference
- Close sectionChapter V: Publication and Dissemination of Advertisements
- Close sectionChapter VI: Transitional and Final Provisions
- Annex I Minimum Disclosure Requirements for the Share Registration Document (schedule)
- Annex II Pro forma financial information building block
- Annex III Minimum disclosure requirements for the share securities note (schedule)
- Annex IV Minimum disclosure requirements for the debt and derivative securities registration document (schedule)
- Annex V Minimum disclosure requirements for the securities note related to debt securities (schedule)
- Annex VI Minimum disclosure requirements for guarantees (Additional building block)
- Annex VII Minimum disclosure requirements for asset-backed securities registration document (schedule)
- Annex VIII Minimum disclosure requirements for the asset-backed securities additional building block
- Annex IX Minimum disclosure requirements for the debt and derivative securities registration document (schedule)
- Annex X Minimum disclosure requirements for the depository receipts issued over shares (schedule)
- Annex XI Minimum Disclosure Requirements for the Banks Registration Document (schedule)
- Annex XII Minimum Disclosure Requirements for the Securities Note for derivative securities (schedule)
- Annex XI Minimum Disclosure Requirements for the Securities Note for debt securities with a denomination per unit of at least EUR 50,000 (Schedule)
- Annex XIV Additional information building block on underlying share for some equity securities
- Annex XV Minimum disclosure requirements for the registration document for securities issued by collective investment undertakings of the closed-end type (schedule)
- Annex XVI Minimum disclosure requirements for the registration document for securities issued by Member States, third countries and their regional and local authorities (schedule)
- Annex XVII Minimum disclosure requirements for the registration document for securities issued by public international bodies and for debt securities guaranteed by a Member State of the OECD (schedule)
- Annex XVIII Table of Combinations
- Annex XIX List of specialist issuers
- Close sectionCommission Regulation (EC) No 1569/2007
- Close sectionCommission Decision (2008/961/EC)
- Close sectionCommission Regulation (EC) No 1126/2008
- Close sectionCommission Regulation (EU) No 236/2012
- Close sectionChapter I: General Provisions
- Close sectionChapter II: Transparency of Net Short Positions
- Article 5 Notification to competent authorities of significant net short positions in shares
- Article 6 Public disclosure of significant net short positions in shares
- Article 7 Notification to competent authorities of significant net short positions in sovereign debt
- Article 8 Notification to competent authorities of uncovered positions in sovereign credit default swaps
- Article 9 Method of notification and disclosure
- Article 10 Application of notification and disclosure requirements
- Article 11 Information to be provided to ESMA
- Close sectionChapter III: Uncovered Short Sales
- Close sectionChapter IV: Exemptions
- Close sectionChapter V: Powers of Intervention of Competent Authorities and of ESMA
- Close sectionChapter VI: Role of Competent Authorities
- Article 32 Competent authorities
- Article 33 Powers of competent authorities
- Article 34 Professional secrecy
- Article 35 Obligation to cooperate
- Article 36 Cooperation with ESMA
- Article 37 Cooperation in case of request for on-site inspections or investigations
- Article 38 Cooperation with third countries
- Article 39 Transfer and retention of personal data
- Article 40 Disclosure of information to third countries
- Article 41 Penalties
- Close sectionChapter VII: Delegated Acts
- Close sectionChapter VIII: Implementing Acts
- Close sectionChapter IX: Transitional and Final Provisions
- Close sectionCommission Delegated Regulation (EU) No 826/2012
- Close sectionChapter I: General Provisions
- Close sectionChapter II: Details of the Information On Net Short Positions to be Notified and Disclosed (Article 9 Of Regulation (EU) No 236/2012)
- Close sectionChapter III: Details of the Information to be Provided To ESMA in relation to Net Short Positions (Article 11 of Regulation (EU) No 236/2012)
- Close sectionChapter IV: Method of Calculation of Turnover to Determine the Principal Trading Venue for a Share (Article 16 of Regulation (EU) No 236/2012)
- Close sectionChapter V: Final Provisions
- ANNEX I:
- ANNEX II: Format of Notification Form for Net Short Positions (Article 2)
- Annex III: Format of cancellation form for erroneous notifications (Article 2)
- Close sectionCommission Implementing Regulation (EU) No 827/2012
- Close sectionChapter I: General Provisions
- Close sectionChapter II: Means for Public Disclosure of Significant Net Short Positions in Shares [Article 9 of Regulation (EU) No 236/2012]
- Close sectionChapter III: Format of the Information to be Provided To ESMA by Competent Authorities in relation to Net Short Positions [Article 11 Of Regulation (EU) No 236/2012]
- Close sectionChapter IV: Agreements, Arrangements and Measures to Adequately Ensure Availability for Settlement [Articles 12 and 13 of Regulation (EU) No 236/2012]
- Article 5 Agreements to borrow and other enforceable claims having similar effect
- Article 6 Arrangements and measures to be taken in relation to short sales of a share admitted to trading on a trading venue [Article 12(1)(c) of Regulation (EU) No 236/2012]
- Article 7 Arrangements with third parties to be taken in relation to sovereign debt [Article 13(1)(c) of Regulation (EU) No 236/2012]
- Article 8 Third parties with whom arrangements are made
- Close sectionChapter V: Determination of the Principal Trading Venue for the Exemption [Article 16 of Regulation (EU) No 236/2012]
- Close sectionChapter VI: Final Provisions
- Annex I Public disclosure of significant net short positions (Article 2)
- Annex II Format of the information to be provided to ESMA on quarterly basis (Article 3)
- Close sectionCommission Delegated Regulation (EU) No 918/2012
- Close sectionChapter I: General
- Close sectionChapter II: Supplementary Specification of Definitions Pursuant to Article 2(2) and Article 3(7)(A)
- Close sectionChapter III: Net Short Positions Pursuant to Article 3(7)(B)
- Article 5 Net short positions in shares — long positions
- Article 6 Net short positions in shares — short positions
- Article 7 Net short positions in shares — general
- Article 8 Net short position in sovereign debt — long positions
- Article 9 Net short positions in sovereign debt — short positions
- Article 10 Method of calculation of net short positions in relation to shares
- Article 11 Calculation of net short positions for sovereign debt
- Close sectionChapter IV: Net Short Positions in Funds or Groups Pursuant to Article 3(7)(C)
- Close sectionChapter V: Covered Sovereign Credit Default Swaps Pursuant to Article 4(2)
- Article 14 Cases which are not uncovered sovereign credit default swap positions
- Article 15 Cases which are not uncovered sovereign credit default swap positions where the obligor is established or the asset or liability is located in more than one Member State
- Article 16 Justification of uncovered sovereign credit default swap positions
- Article 17 Hedged assets and liabilities
- Article 18 Correlation tests
- Article 19 Proportionality
- Article 20 Method of calculation of an uncovered sovereign credit default swap position
- Close sectionChapter VI: Notification Thresholds for Net Short Positions in Sovereign Debt Pursuant to Article 7(3)
- Close sectionChapter VII: Parameters and Methods for Calculating Liquidity Threshold for Suspending Restrictions on Short Sales of Sovereign Debt Pursuant to Article 13(4)
- Close sectionChapter VIII: Significant Fall in Value For Financial Instruments Other than Liquid Shares Pursuant to Article 23
- Close sectionChapter IX: Adverse Events Or Developments Pursuant To Article 30
- Close sectionANNEX I:
- Close sectionANNEX II:
- Close sectionCommission Delegated Regulation (EU) No 919/2012
- Article 1 Subject matter
- Article 2 Method of calculation of a significant fall in value for liquid and illiquid shares
- Article 3 Method of calculation of a significant fall in value for other non-derivative financial instruments
- Article 4 Method of calculation of a significant fall in value for derivatives
- Article 5 Entry into force
- Close sectionCommission Regulation (EC) No 1606/2002
- Close sectionIndex