835AAF. Reporting

(1) Subject to subsection (2), a company shall make a return, by the specified return date for the accounting period, in the form specified by the Revenue Commissioners for that purpose.

(2) The return referred to in subsection (1) may include the following details in respect of the company and an accounting period:

(a) EBITDA;

(b) the allowable amount;

(c) exceeding borrowing costs;

(d) the disallowable amount;

(e) interest spare capacity;

(f) limitation spare capacity;

(g) in respect of amounts carried forward from prior accounting periods -

(i) deemed borrowing cost carried forward,

(ii) deemed borrowing cost utilised in the accounting period,

(iii) total spare capacity carried forward, and

(iv) total spare capacity utilised in the accounting period;

(h) where the group ratio election is made in accordance with section 835AAH -

(i) group exceeding borrowing costs, and

(ii) group EBITDA;

(i) where the group equity election is made in accordance with section 835AAI -

(i) the amount in

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