1. Irish Company Law
  2. Legislation (IE)
  3. Acts
  4. 2014
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  1. Companies Act 2014 (No. 38)
  2. Part 23 Public offers of securities, financial reporting by traded companies, prevention of market abuse, etc. (ss. 1348-1384A)
  3. Chapter 3 Requirement for corporate governance statement and application of certain provisions of Parts 5 and 6 where company is a traded company (ss. 1372-1378)
  4. 1377. Certain exemptions from consolidation of financial statements not available to traded company
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 June 2015 - onwards
  Version 2 of 2    

1377. Certain exemptions from consolidation of financial statements not available to traded company

(1) In a case where the lower holding company referred to in section 299 is a traded company the following paragraph shall be added at the end of subsection (4) of that section:

"(f) the lower holding company does not have any shares, debentures or other debt securities admitted to trading on a regulated market in an EEA state.".

(2) In a case where the lower holding company referred to in section 300 is a traded company the following paragraph shall be added at the end of subsection (4) of that section:

"(g) the lower holding company does not have any shares, debentures or other debt securities admitted to trading on a regulated market in an EEA state.".

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