#1437973
Cuntais iomlána nó cuntais ghiorraithe a fhoilsiú.
Publication of full or abbreviated accounts.
Filter results
Collections
6 results in 1 document
#1437547
Cuntais iomlána nó cuntais ghiorraithe a fhoilsiú.
19. Publication of full or abbreviated accounts. 20.
#1437977
(2) I gcás go bhfoilseoidh cuideachta cuntais ghiorraithe i ndáil le haon bhliain airgeadais, foilseoidh sí freisin ráiteas á chur in iúl—
(2) Where a company publishes abbreviated accounts relating to any financial year, it shall also publish a statement indicating—
#1437987
(3) I gcás go bhfoilseoidh cuideachta cuntais ghiorraithe, ní fhoilseoidh sí, i dteannta na gcuntas sin, aon tuarascáil ó na hiniúchóirí is tuarascáil den chineál a luaitear i bhfo-alt (2) (c) den alt seo.
(3) Where a company publishes abbreviated accounts, it shall not publish with those accounts any such report of the auditors as is mentioned in subsection (2) (c) of this section.
#1437983
(c) an bhfuil tuarascáil faoi alt 163 den Phríomh-Acht tugtha ag iniúchóirí na cuideachta maidir leis na cuntais den chuideachta a bhaineann le haon bhliain airgeadais a n-airbheartaíonn na cuntais ghiorraithe déileáil léi,
( c ) whether the auditors of the company have made a report under section 163 of the Principal Act in respect of the accounts of the company which relate to any financial year with which the abbreviated accounts purport to deal,
#1437991
ciallaíonn “cuntais ghiorraithe”, i ndáil le cuideachta, aon chlár comhardaithe nó cuntas sochair agus dochair, nó aon choimriú nó achomaireacht ar chlár comhardaithe nó ar chuntas sochair agus dochair, a bhaineann le bliain airgeadais na cuideachta agus a fhoilsíonn an chuideachta ar shlí seachas mar chuid de chuntais iomlána na cuideachta don bhliain airgeadais sin agus, i ndáil le cuideachta shealbhaíochta, folaíonn sé cuntas i bhfoirm ar bith a airbheartaíonn gurb é atá ann clár comhardaithe nó cuntas sochair agus dochair, nó coimriú nó achomaireacht ar chlár comhardaithe nó ar chuntas sochair agus dochair, de chuid an ghrúpa arb é an chuideachta shealbhaíochta agus a fochuideachtaí é;
"abbreviated accounts", in relation to a company, means any balance sheet or profit and loss account, or summary or abstract of a balance sheet or profit and loss account, relating to a financial year of the company which is published by the company otherwise than as part of the full accounts of the company for that financial year and, in relation to a holding company, includes an account in any form purporting to be a balance sheet or profit and loss account, or a summary or abstract of a balance sheet or profit and loss account, of the group consisting of the holding company and its subsidiaries;