1. Irish Company Law
  2. Legislation (IE)
  3. Acts
  4. 1963
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  1. Companies Act, 1963 (No. 33)
  2. 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
  3. Fourth Schedule, Part II Reports to be set out
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 July 2005 - onwards
  Version 3 of 3    

Fourth Schedule, Part II Reports to be set out

Repealed from 1 July 2005

Section 54.

1. Where it is proposed to acquire a business, a report made by accountants (who shall be named in the statement) upon -

(a) the profits or losses of the business in respect of each of the 5 financial years immediately preceding the delivery of the statement to the registrar; and

(b) the assets and liabilities of the business at the last date to which the accounts of the business were made up.

2.

(1) Where it is proposed to acquire shares in a body corporate which by reason of the acquisition or anything to be done in consequence thereof or in connection therewith will become a subsidiary of the company, a report made by accountants (who shall be named in the statement) relating to the profits and losses and assets and liabilities of the other body corporate in accordance with subparagraph (2) or (3), as the case requires, indicating how the profits or losses of the other body corporate dealt with by the report would, in respect of the shares to be acquired, have conce

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