(1) There shall be included in -

(a) the report by the directors of a company under section 158 of the Companies Act, 1963, and the annual return under section 125 or 126, as may be appropriate, of that Act,

(b) the annual return to be made to the Registrar of Friendly Societies by a trade union (within the meaning of the Trade Union Acts, 1871 to 1990) or a society registered under the Industrial and Provident Societies Acts, 1893 to 1978, or the Friendly Societies Acts, 1896 to 1977, and

(c) the report of a building society (within the meaning of the Building Societies Act, 1989) under section 78 of that Act, particulars of all donations (within the meaning of section 22, 46 or 93 or regulations made under section 72) exceeding €200 in value made by the company, trade union, society or building society, as the case may be, in the year to which the report or return relates, including particulars sufficient to identify -

(a) the value of each such donation, and

(b) the person to whom the donation was made.

(2) For the purposes of this section -