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Number 25 of 1986
COMPANIES (AMENDMENT) ACT, 1986
ARRANGEMENT OF SECTIONS
Form and Contents of Accounts
PART I
The Required Formats for Accounts
PART II
Historical Cost Rules in Relation to the Drawing up of Accounts
PART III
Alternative Rules in Relation to the Drawing up of Accounts
PART IV
Information Required by way of Notes to Accounts
PART V
Special Provisions where a Company is a Holding Company or Subsidiary
PART VI
Special Provisions where a Company is an Investment Company
PART VII
Interpretation of Schedule
Acts Referred to | |
1971, No. 24 | |
1963, No. 33 | |
1982, No. 10 | |
1983, No. 13 | |
Companies Acts, 1963 to 1982 | |
1985, No. 16 | |
1946, No. 16 | |
Trustee Savings Banks Acts, 1863 to 1965 | |
Number 25 of 1986
COMPANIES (AMENDMENT) ACT, 1986
Interpretation.
1.—(1) In this Act, except where the context otherwise requires—
“the Act of 1983” means the Companies (Amendment) Act, 1983;
“company” does not include an unlimited company;
“private company” does not include an unlimited company;
“public company” means a company other than a private company;
“the Principal Act” means the Companies Act, 1963.
(2) In this Act, except where the context otherwise requires, a reference to a balance sheet or profit and loss account shall include a reference to any notes to or documents annexed to the accounts in question giving information which is required by any provision of the Companies Acts, 1963 to 1986, and required or allowed by any such provision to be given in a note to or a document annexed to a company's accounts.
Scope of Act.
2.—(1) This Act does not apply to—
(a) a company not trading for the acquisition of gain by the members,
(b) a company to which subsection (4) (c) of section 128 of the Principal Act applies,
(c) a company in respect of which there is in force an order under subsection (5) of that section.
(2) Sections 3 to 6, 8 to 12, 17 to 19, and 24 of this Act do not apply in relation to—
(a) a company that is the holder of a licence under the Central Bank Act, 1971,
(b) a company that is a trustee savings bank certified under the Trustee Savings Banks Acts, 1863 to 1965,
(c) a company engaged solely in the making of hire-purchase agreements (within the meaning of the Hire-Purchase Act, 1946) and credit-sale agreements (within the meaning of that Act), in respect of goods owned by the company,
(d) a company engaged in the business of accepting deposits or other repayable funds or granting credit for its own account,
(e) Agricultural Credit Corporation, public limited company,
(f) Fóir Teoranta, or
(g) Industrial Credit Corporation Public Limited Company.
(3) Sections 3 to 12, 17 to 19 and 24 of this Act do not apply in relation to a company that is the holder of an authorisation under the European Communities (Non-Life Insurance) Regulations, 1976 (S.I. No. 115 of 1976), or an authorisation under the European Communities (Life Assurance) Regulations, 1984 (S.I. No. 57 of 1984).
General provisions in relation to accounts.
3.—(1) Subject to subsection (2) of this section, every balance sheet and profit and loss account of a company laid before an annual general meeting of the company, pursuant to section 148 of the Principal Act, shall comply with the following requirements and section 149 (other than subsection (5) and, in so far as it relates to the said subsection (5), subsection (7)) of that Act shall not apply to any such balance sheet or profit and loss account:
(a) every such balance sheet and profit and loss account shall comply with the provisions of sections 4 and 5 of, and the Schedule to, this Act,
(b) every such balance sheet of a company shall give a true and fair view of the state of affairs of the company as at the end of its financial year and every such profit and loss account of a company shall give a true and fair view of the profit or loss of the company for the financial year,
(c) where a balance sheet or profit and loss account drawn up in accordance with paragraph (a) of this subsection would not provide sufficient information to comply with paragraph (b) of this subsection, any necessary additional information shall be provided in that balance sheet or profit and loss account or in a note to the accounts,
(d) where, owing to special circumstances, the preparation of accounts of a company in compliance with the said paragraph (a) would prevent those accounts from complying with paragraph (b) (even if additional information were provided under paragraph (c) of this subsection), the directors of the company shall depart from the requirements of the Schedule to this Act in preparing those accounts insofar as is necessary in order to comply with that paragraph,
(e) where the directors of a company depart from the requirements of this section, they shall attach a note to the accounts of the company giving details of the particular departures made, the reasons therefor and the effect of those departures on the accounts,
and, accordingly, in the Companies Acts, 1963 to 1982, and the Companies (Amendment) Act, 1983, in relation to a company to which this Act applies—
(i) references to the said section 149 shall be construed as references to subsection (5) and, in so far as it relates to the said subsection (5), subsection (7) of the said section 149 and to the provisions of this Act corresponding to the other provisions of the said section 149, and
(ii) references to the Sixth Schedule shall be construed as references to the corresponding provisions of this Act.
(2) Subsection (1) of this section shall not apply to the profit and loss account of a company if—
(a) the company has subsidiaries, and
(b) the profit and loss account is framed as a consolidated profit and loss account dealing with all or any of the company's subsidiaries as well as the company, and—
(i) complies with the requirements of this Act relating to consolidated profit and loss accounts, and
(ii) shows how much of the consolidated profit or loss for the financial year concerned is dealt with in the accounts of the company.
(3) Where, in the case of a company, advantage is taken of subsection (2) of this section, that fact shall be disclosed in a note to the group accounts.
(4) Subsection (1) (b) of this section overrides the requirements of sections 4 and 5 of, and the Schedule to, this Act and all other requirements of the Companies Acts, 1963 to 1986, as to the matters to be included in the accounts of a company or in notes to those accounts; and, accordingly, where a balance sheet or profit and loss account of a company drawn up in accordance with those requirements would not provide sufficient information to comply with the said subsection (1) (b), any necessary additional information shall be provided in that balance sheet or profit and loss account or in a note to the accounts.
Format of accounts.
4.—(1) Subject to the provisions of this section, every balance sheet of a company shall show the items listed in either of the balance sheet formats set out in the Schedule to this Act and every profit and loss account of a company shall show the items listed in any one of the profit and loss accounts formats so set out in either case in the order and under the headings and sub-headings given in the format adopted.
(2) Subsection (1) of this section shall not be construed as requiring the heading or sub-heading for any item in the balance sheet, or profit and loss account, of a company to be distinguished by any letter or number assigned to that item in the formats set out in the Schedule to this Act.
(3) Where the balance sheet, or profit and loss account, of a company has been prepared by reference to one of the formats set out in the Schedule to this Act, the directors of the company shall adopt the same format in preparing the accounts for subsequent financial years unless, in their opinion, there are special reasons for a change.
(4) Where any change is made in accordance with subsection (3) of this section in the format adopted in preparing a balance sheet, or profit and loss account, of a company, the reasons for the change, together with full particulars of the change, shall be given in a note to the accounts in which the new format is first adopted.
(5) Any item required in accordance with the Schedule to this Act to be shown in the balance sheet, or profit and loss account, of a company, may be shown in greater detail than that required by the format adopted.
(6) Any items to which an Arabic number is assigned in any of the formats set out in the Schedule to this Act may be combined in the accounts of a company—
(a) in any case where the individual amounts of such items are not material to assessing the state of affairs or profit or loss of the company for the financial year concerned, or
(b) in any case where the combination of such items facilitates that assessment.
(7) Where items are combined in a company's accounts pursuant to subsection (6) (b) of this section, the individual amounts of any items so combined shall be disclosed in a note to the accounts.
(8) In respect of every item shown in the balance sheet, or profit and loss account, of a company, the corresponding amount for the financial year immediately preceding that to which the balance sheet or profit and loss account refers shall also be shown and, if that corresponding amount is not comparable with the amount to be shown for the item in question in respect of the financial year to which the balance sheet or profit and loss account relates, the former amount shall be adjusted, and particulars of the adjustment and the reasons therefor shall be given in a note to the accounts.
(9) Subject to subsection (10) of this section, a heading or subheading corresponding to an item listed in the format adopted in preparing the balance sheet, or profit and loss account, of a company, shall not be included in the balance sheet or profit and loss account, as the case may be, if there is no amount to be shown for that item in respect of the financial year to which the balance sheet or profit and loss account relates.
(10) Subsection (9) of this section shall not apply in any case where an amount can be shown for the item in question in respect of the financial year immediately preceding that to which the balance sheet or profit and loss account relates, and that amount shall be shown under the heading or sub-heading required by the format adopted as aforesaid.
(11) Amounts in respect of items representing assets or income may not be set off in the accounts of a company against amounts in respect of items representing liabilities or expenditure, as the case may be, or vice versa.
(12) The balance sheet, or profit and loss account, of a company may include an item representing or covering the amount of any asset or liability or income or expenditure not otherwise covered by any of the items listed in the format adopted but the following shall not be treated as assets in the balance sheet of a company—
(a) preliminary expenses,
(b) expenses of, and commission on, any issue of shares or debentures, and
(c) costs of research.
(13) In preparing the balance sheet, or profit and loss account, of a company, the directors of the company shall adapt the arrangement and headings and sub-headings otherwise required by subsection (1) of this section in respect of items to which an Arabic number is assigned in the format adopted, in any case where the special nature of the company's business requires such adaptation.
(14) Every profit and loss account of a company shall show the amount of the profit or loss of the company on ordinary activities before taxation.
(15) The profit and loss account of a company for a financial year shall show—
(a) separately, the aggregate amount of the dividends paid and the aggregate amount of the dividends proposed to be paid,
(b) any transfer between the profit and loss account and reserves,
(c) any increase or reduction in the balance on the profit and loss account since the immediately preceding financial year.
(d) the profit or loss brought forward at the beginning of the year, and
(e) the profit or loss carried forward at the end of the year.
Accounting principles.
5.—Subject to section 6 of this Act, the amounts to be included in the accounts of a company in respect of the items shown shall be determined in accordance with the following principles:
(a) the company shall be presumed to be carrying on business as a going concern,
(b) accounting policies shall be applied consistently from one financial year to the next,
(c) the amount of any item in the accounts shall be determined on a prudent basis and in particular—
(i) only profits realised at the balance sheet date shall be included in the profit and loss account, and
(ii) all liabilities and losses which have arisen or are likely to arise in respect of the financial year to which the accounts relate, or a previous financial year, shall be taken into account, including those liabilities and losses which only become apparent between the balance sheet date and the date on which the accounts are signed in pursuance of section 156 of the Principal Act,
(d) all income and charges relating to the financial year to which the accounts relate shall be taken into account without regard to the date of receipt or payment, and
(e) in determining the aggregate amount of any item the amount of each individual asset or liability that falls to be taken into account shall be determined separately.
Departure from the accounting principles.
6.—If it appears to the directors of a company that there are special reasons for departing from any of the principles specified in section 5 of this Act, they may so depart, but particulars of the departure, the reasons for it and its effect on the balance sheet and profit and loss account of the company shall be stated in a note to the accounts, for the financial year concerned, of the company.
Documents to be annexed to annual return.
7.—(1) Subject to the provisions of this Act, there shall be annexed to the annual return—
(a) (i) in the case of a company other than a company to which subsection (2) or (3) section 2 of this Act applies, a copy of the balance sheet, and profit and loss account, of the company drawn up in accordance with sections 3, 4 and 5 of, and the Schedule to, this Act,
(ii) in the case of a company to which section 2 (2) of this Act applies, a copy of the balance sheet, and profit and loss account, of the company drawn up in accordance with the Principal Act,
and a copy of the report of the auditors on, and the report of the directors accompanying, each such balance sheet and profit and loss account, and each such copy shall be certified both by a director, and the secretary, of the company to be a true copy of such balance sheet, profit and loss account, or report, as the case may be, laid before the annual general meeting of the company held during the period to which the return relates, and
(b) where a document, being a balance sheet, profit and loss account, report, or statement, annexed to the annual return, is in a language other than the English language or the Irish language, there shall be annexed to each such document a translation in the English language or the Irish language certified in the prescribed manner to be a correct translation.
(2) If a document required by this section to be annexed to the annual return referred to in subsection (1) of this section does not comply with the provisions of the law in force at the date of the relevant audit with respect to the form and the contents of the document, there shall be made by the company concerned such amendments in the copy as are necessary in order to bring it into compliance with those provisions, and the fact that the copy has been so amended shall be stated therein.
(3) Section 128 of the Principal Act shall not apply to a company to which this section applies.
Small companies and medium-sized companies.
8.—(1) Subject to section 9 of this Act—
(a) a private company shall qualify to be treated as a small company for the purposes of this Act in respect of any financial year of the company if, in respect of that year and the financial year of the company immediately preceding that year, the company satisfies at least two of the conditions specified in subsection (2) of this section, and
(b) a private company shall qualify to be treated as a medium-sized company for the purposes of this Act in respect of any financial year of the company if, in respect of that year and the financial year of the company immediately preceding that year, the company satisfies at least two of the conditions specified in subsection (3) of this section.
(2) The qualifying conditions for a company to be treated as a small company in respect of any financial year are as follows:
(a) its balance sheet total for that year shall not exceed £1,250,000,
(b) the amount of its turnover for that year shall not exceed £2,500,000, and
(c) the average number of persons employed by the company in that year shall not exceed 50.
(3) The qualifying conditions for a company to be treated as a medium-sized company in respect of any financial year are as follows:
(a) its balance sheet total for that year shall not exceed £5,000,000,
(b) the amount of its turnover for that year shall not exceed £10,000,000, and
(c) the average number of persons employed by the company in that year shall not exceed 250.
(4) In this section “balance sheet total”, in relation to any financial year of a company, means—
(a) where Format 1 of the balance sheet formats set out in the Schedule to this Act is adopted by the company, the aggregate of the amounts shown in the company's balance sheet for that year under headings corresponding to items A and B in that Format, and
(b) where Format 2 of those formats is adopted by the company, the aggregate of the amounts so shown under “Assets”.
(5) In this section “amount of turnover”, in relation to any financial year of a company, means the amounts of the turnover shown in the profit and loss account of the company under headings corresponding to the relevant items in any of the Formats of profit and loss accounts set out in the Schedule to this Act.
(6) In the application of this section to any period which is a financial year of a company, but is not in fact a year, the amounts specified in subsections (2) (b) and (3) (b) of this section shall be proportionately adjusted.
(7) A private company which is incorporated on or after the commencement of this section shall qualify to be treated as a small company or, as the case may be, as a medium-sized company, in respect of its first financial year if it satisfies at least two of the relevant qualifying conditions specified in subsection (2) or (3), as may be appropriate, of this section in respect of that financial year.
(8) A private company which was incorporated before such commencement shall qualify to be treated under subsection (1) of this section as a small company or, as the case may be, as a medium-sized company, in respect of the first financial year of the company in which accounts of the company are required to be prepared in accordance with section 3 of this Act if it satisfies at least two of the relevant qualifying conditions specified in subsection (2) or (3), as may be appropriate, of this section in respect of either that first financial year or the financial year immediately preceding that year.
(9) For the purposes of subsections (2) (c) and (3) (c) of this section, the average number of persons employed by a company shall be determined by applying the method of calculation prescribed by paragraph 42 (4) of the Schedule to this Act for determining the number required by subparagraph (1) of that paragraph to be stated in a note to the accounts of a company.
(10) In determining for the purposes of subsection (8) of this section whether a company satisfies at least two of the relevant conditions specified in subsection (2) or (3), as may be appropriate, of this section in respect of a financial year in a case where the accounts of the company in respect of that year prepared under the Companies Acts, 1963 to 1983, are not prepared in accordance with this Act, subsection (4) of this section shall be construed as referring to the aggregate of any amounts included in the balance sheet of the company for that year which correspond to the amounts mentioned in paragraph (a) or (b), as may be appropriate, of that subsection.
(11) The Minister may by order substitute different amounts, totals and numbers, respectively, for the amounts, totals and numbers specified for the time being in subsections (2) and (3) of this section and those subsections shall have effect in accordance with any order for the time being in force under this section.
(12) An order under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order is passed by either such House within the next twenty-one days on which that House has sat after the order is laid before it, the order shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.
Reclassification of small companies and medium-sized companies.
9.—(1) Where a private company has qualified to be treated as a small company under subsection 8 of section 8 of this Act, it shall continue to be so qualified, unless, in the latest financial year of the company and the financial year of the company immediately preceding that year, it does not satisfy at least two of the conditions set out in subsection (2) of the said section 8 and if, during each of those two years, it does not satisfy at least two of those conditions, it shall, in respect of its latest financial year, cease to be so qualified.
(2) Where a private company has qualified to be treated as a medium-sized company under subsection (1) of section 8 of this Act, it shall continue to be so qualified unless, in the latest financial year of the company and the financial year of the company immediately preceding that year, it does not satisfy at least two of the conditions set out in subsection (3) of the said section 8 for treatment as a medium-sized company and, if during each of those two years, it does not satisfy at least two of those conditions, it shall, in respect of its latest financial year, cease to be so qualified.
(3) A company which qualified to be treated as a medium-sized company under subsection (2) of this section in the financial year immediately preceding its latest financial year shall qualify to be treated as a small company for the purposes of this Act in respect of its latest financial year if, in those two years, it satisfies at least two of the conditions set out in section 8 (2) of this Act.
(4) Where a private company ceases to be qualified as specified in subsection (1) or (2) of this section, section 8 of this Act shall apply in respect of the company as if the sad never previously qualified to be treated as a small company or a medium-sized company under that section.
Exemption for small companies from certain provisions of sections 3 and 7.
10.—(1) Notwithstanding paragraph (a) ofsection 3 (1) of this Act, but subject to paragraph (b) of the said section 3 (1), the directors of a company treated as a small company pursuant to section 8 (1) of this Act may draw up an abridged balance sheet showing only those items preceded by letters or roman numerals in Formats 1 and 2 of the balance sheet formats set out in the Schedule to this Act:
Provided that the total amounts falling due within one year and after one year shall be shown separately for item B.II in Format 1 and items B.II under “Assets” and C under “Liabilities” in Format 2 of the balance sheet formats in relation to debtors and creditors.
(2) A company treated as a small company pursuant to section 8 (1) of this Act may, in lieu of complying with the requirements in that behalf in section 7 of this Act, annex to the annual return in relation to the company referred to in that section a copy of the balance sheet of the company drawn up in accordance with subsection (1) of this section in respect of the period to which the return refers and, notwithstanding the said section 7, the company shall not be required to annex to the return a copy of the profit and loss account of the company or the report of the directors accompanying the balance sheet of the company.
Exemption for medium-sized companies from certain provisions of sections 3 and 7.
11.—(1) Notwithstanding paragraph (a) of section 3 (1) of this Act, but subject to paragraph (b) of the said section 3 (1), the directors of a company treated as a medium-sized company under this Act may combine as one item in its profit and loss account under the heading “gross profit or loss” the following items that is to say:
(a) items 1, 2, 3 and 6 in Format 1 of the profit and loss account formats set out in the Schedule to this Act,
(b) items 1 to 5 in Format 2 of the said profit and loss account formats,
(c) items A.1, B.1 and B.2 in Format 3 of the said profit and loss account formats,
(d) items A.1, A.2 and B.1 to B.4 in Format 4 of the said profit and loss account formats.
(2) Notwithstanding section 7 of this Act, but subject to section 3 (1) (b) of this Act, a company treated as a medium-sized company under this Act may annex to the annual return in relation to the company a copy of an abridged balance sheet of the company for the period to which the return relates showing only those items preceded by letters or roman numerals in Formats 1 and 2 of the balance sheet formats set out in the Schedule to this Act:
Provided that the amounts in respect of the following items shall be disclosed separately either in the balance sheet of the company or in the notes to the accounts of the company, that is to say:
(a) in Format 1 of the said balance sheet formats, items A.I.3, A.II.1, 2, 3, and 4, A.III.1, 2, 3, 4 and 7, B.II.2, 3 and 6, B.III.1 and 2, C.1, 2, 6, 7, 8 and 9 and F.1, 2, 6, 7, 8 and 9, and
(b) in Format 2 of the said balance sheet formats, under “Assets”, items A.I.3, A.II.1, 2, 3 and 4, A.III.1, 2, 3, 4 and 7, B.II. 2, 3 and 6 and B.III.l and 2 and under “Liabilities”, items C.1, 2, 6, 7, 8 and 9:
Provided also that the balance sheet of the company shall show separately the amounts falling due within one year and after one year in respect of items B.II in the said Format 1 in total and in respect, individually, of items B.II.2 and 3 in the said Format 1 and the amounts falling due in a similar manner in respect of the total of the amounts in respect of the following items, that is to say, in the said Format 2 under “Assets” item B.II and under “Liabilities” item C and in respect, individually, of the following items, that is to say, in the said Format 2 under “Assets” items B.II.2 and 3 and under “Liabilities” items C. 1, 2, 6 and 7.
(3) Notwithstanding section 7 of this Act, a company treated as a medium-sized company pursuant to section 8 (1) of this Act may annex to the annual return in relation to the company a copy of the profit and loss account drawn up in accordance with subsection (1) of this section.
Exemptions in relation to notes to accounts for small companies and medium-sized companies.
12.—(1) The provisions of the Schedule to this Act (other than paragraphs 24, 26, 27, 33, 34 and 44) in relation to the information required to be given by way of a note to the accounts of a company shall not apply to the accounts annexed to the annual return of a company treated as a small company pursuant to section 8 (1) of this Act.
(2) Paragraph 41 of the Schedule to this Act does not apply as respects such information as aforesaid to a company treated as a medium-sized company pursuant to the said section 8 (1).
Information to be included in directors' report.
13.—The report of the directors of a company under section 158 of the Principal Act shall contain, in addition to the information specified in that section, the following information:
(a) a fair review of the development of the business of the company and of its subsidiaries, if any, during the financial year ending with the relevant balance sheet date;
(b) particulars of any important events affecting the company or any of its subsidiaries, if any, which have occurred since the end of that year;
(c) an indication of likely future developments in the business of the company and of its subsidiaries, if any, and
(d) an indication of the activities, if any, of the company and its subsidiaries, if any, in the field of research and development.
Information to be included in directors' report regarding acquisition by company of own shares.
14.—Where, in any financial year of a company, shares in the company—
(a) are acquired by the company by forfeiture or surrender in lieu of forfeiture, or
(b) are acquired by the company in pursuance of section 41 of the Act of 1983, or
(c) are acquired by another person in the circumstances specified in paragraph (c) or (d) of section 43 (1) of that Act, or
(d) are made subject to a lien or other charge that is taken (whether expressly or otherwise) by the company and is permitted by paragraph (a), (c) or (d) of section 44 (2) of that Act,
the directors' report with respect to that financial year of the company shall state—
(i) the number and nominal value of any shares of the company acquired as aforesaid by the company, the number and nominal value of any shares of the company acquired as aforesaid by another person, and the number and nominal value of any shares charged as aforesaid, respectively,
(ii) the maximum number and nominal value of any shares which, having been acquired as aforesaid (whether or not during that year) by the company or by another person or charged as aforesaid (whether or not during that year) are held at any time by the company or that other person during that year,
(iii) the number and nominal value of any shares acquired as aforesaid (whether or not during that year) by the company or another person or charged as aforesaid (whether or not during that year) which are disposed of by the company or that other person or cancelled by the company during that year,
(iv) where the number and nominal value of the shares of any particular description are stated in pursuance of any of the preceding paragraphs, the percentage of the called-up share capital of the company which shares of that description represent,
(v) in the case of a charge as aforesaid, the amount of the charge in each case, and
(vi) in the case of a disposal as aforesaid for money or money's worth, the amount or value of the consideration in each case.
Consideration by auditors of consistency of directors report with company's account.
15.—It shall be the duty of the auditors of a company, in preparing the report in relation to the company required by section 163 of the Principal Act, to consider whether the information given in the report of the directors of the company relating to the financial year concerned is consistent with the accounts prepared by the company for that year and they shall state in the report whether, in their opinion, such information is consistent with those accounts.
Publication of information regarding subsidiary and associated companies.
16.—(1) Subject to the provisions of this section, where at the end of the financial year of a company, the company—
(a) has a subsidiary, or
(b) is beneficially entitled to more than 20 per cent. in nominal value of the shares carrying voting rights (other than voting rights which arise only in specified circumstances) in another body corporate that is not its subsidiary (in this section referred to as “an associated company”) or to more than 20 per cent. in nominal value of the allotted share capital of another body corporate that is not its subsidiary (in this section also referred to as “an associated company”),
a note shall be included in the accounts of the company for that year annexed to the annual return distinguishing between the subsidiaries and the associated companies and giving the following information in relation to them—
(i) the name and registered office of each subsidiary or associated company and the nature of the business carried on by it,
(ii) the identity of each class of shares held by the company in each subsidiary or associated company and the proportion of the nominal value of the allotted shares in the subsidiary or associated company of each such class represented by the shares of that class held by the company,
(iii) the aggregate amount of the capital and reserves of each subsidiary or associated company as at the end of the financial year of the subsidiary or associated company ending with or last before the end of the financial year of the company to which the accounts relate, and
(iv) the profit or loss of the subsidiary or associated company for the financial year thereof mentioned in paragraph (iii) of this subsection.
(2) Paragraphs (iii) and (iv) of subsection (1) of this section shall not apply—
(a) in respect of a subsidiary of a company, if the company is exempt from preparing group accounts by virtue of section 150 (2) (a) of the Principal Act or the company prepares group accounts and either—
(i) the accounts of the subsidiary are included in the group account, or
(ii) the investment of the company in the shares of the subsidiary is included in or in a note to the company's accounts by way of the equity method of valuation,
or
(b) in respect of an associated company of a company if the investment of the company in the shares of the associated company is included in or in a note to the company's accounts by way of the equity method of valuation,
or
(c) if—
(i) the subsidiary or the associated company is not required to publish its accounts, and
(ii) the shares held by the company in the subsidiary or the associated company do not amount to at least one-half in nominal value of the allotted share capital of the subsidiary or the associated company,
or
(d) if the information specified in subsection (1) of this section is not material.
(3) (a) Subject to paragraph (b) of this subsection, the information specified in subsection (1) of this section may, in lieu of Being stated in a note to the accounts of the company concerned for any particular financial year of the company, be given in a statement in writing signed by a director, and the secretary, of the company and annexed to the first annual return made by the company next after its accounts for that year are laid before the annual general meeting of the company if, in the opinion of the directors of the company, compliance with subsection (1) of this section would require a note to the accounts of the company of excessive length.
(b) Paragraph (a) of this subsection shall not apply in relation to information concerning a subsidiary or associated company of a company (referred to subsequently in this paragraph as the “second-mentioned company”) if the financial state of the subsidiary or associated company, as disclosed by its accounts, has, in the opinion of the directors of the second-mentioned company, a substantial effect on the profit or loss, or the amount of the assets, of the second-mentioned company and its subsidiaries.
(c) A copy of a statement annexed, pursuant to paragraph (a) of this subsection, to the annual return referred to in that subsection made by a company shall be certified both by a director, and the secretary, of the company to be a true copy of such statement.
(4) For the purpose of this section, shares in a company being a subsidiary or associated company of another company, shall be treated as being held, or as not being held, by that other company if they would, by virtue of section 155 (3) of the Principal Act be treated as being held or, as the case may be, as not being held by that the company for the purpose of determining whether the first-mentioned company is that other company's subsidiary.
(5) Subsections (4) and (5) of section 158 of the Principal Act shall not apply to a company to which this section applies.
(6) In addition to applying to a company, this section applies to a body corporate which, if it were a company, would be a subsidiary or an associated company.
Exemption for subsidiaries from section 7.
17.—(1) Where a private company is a subsidiary of another body corporate formed and registered in a Member State of the European Communities, or would be a subsidiary of that other body corporate if that other body corporate were a company, the company shall, as respects any particular financial year of the company, stand exempted from the provisions of section 7 (other than subsection (1) (b)) of this Act if, but only if, the following conditions are fulfilled:
(a) every person who is a shareholder of the company on the date of the holding of the next annual general meeting of the company after the end of that financial year, shall declare his consent to the exemption,
(b) there is in force in respect of the whole of that financial year an irrevocable guarantee by the other body corporate of the liabilities of the company referred to in section 5 (c) of this Act in respect of that financial year and the company has notified in writing every person referred to in paragraph (a) of this subsection of the guarantee,
(c) the annual accounts of the company for that financial year are consolidated in the group accounts prepared by the body corporate and the exemption of the company under this section is disclosed in a note to the group accounts,
(d) a notice stating that the company has availed of the exemption under this section in respect of that financial year and a copy of the guarantee and notification referred to in paragraph (b) of this subsection, together with a declaration by the company in writing that paragraph (a) of this subsection has been complied with in relation to the exemption, is annexed to the annual return for that financial year made by the company under the Principal Act to the registrar of companies,
(e) the group accounts of the other body corporate are drawn up as far as possible in accordance with the requirements of the Fourth Council Directive*, and
(f) the group accounts of the other body corporate are annexed to the annual return aforesaid and are audited in accordance with Article 51.1 of the said Fourth Council Directive.
(2) The Minster may make such orders (if any) as may be necessary for the purpose of enabling this section to have full effect.
Provisions in relation to documents delivered to registrar of companies.
18.—(1) A copy of a balance sheet and profit and loss account of a company prepared pursuant to any of the provisions of sections 10 to 12 of this Act and annexed to the annual return required by the Principal Act to be made by the company to the registrar of companies shall be signed as required by section 156 of the Principal Act and the copy of the balance sheet so annexed shall contain the statement required by subsection (2) of this section in a position immediately above the signatures appended pursuant to the said section 156 and shall be accompanied by a copy of the report of the auditors of the company in relation to the accounts of the company under subsection (3) of this section.
(2) A copy of a balance sheet of a company prepared pursuant to any of the provisions of sections 10 to 12 of this Act and annexed to the said annual return shall contain a statement by the directors that—
(a) they have relied on specified exemptions contained in the said sections 10 to 12, and
(b) they have done so on the ground that the company is entitled to the benefit of those exemptions as a small company or (as the case may be) as a medium-sized company.
(3) A copy of a balance sheet or profit and loss account of a company prepared pursuant to any of the provisions of sections 10 to 12 of this Act which is delivered to the registrar of companies need not be accompanied by the report of the auditors under section 7 (1) (a) of this Act on those accounts, but shall be accompanied by a special report of the auditors containing—
(a) a copy of the report made by the auditors of the company under subsection (4) of this section on those accounts, and
(b) a copy of the report of the auditors under section 163 of the Principal Act.
(4) Where the directors of a company propose to annex to the annual return accounts for any accounting period prepared pursuant to any of the provisions of sections 10 to 12 of this Act and the auditors of the company are satisfied that the directors of the company are entitled, for that purpose, to rely on exemptions specified in sections 10 to 12 of this Act and that the accounts have been properly prepared pursuant to those provisions, it shall be the duty of the auditors of the company to provide the directors of the company with a report in writing stating that, in the opinion of the auditors of the company, the directors of the company are entitled to annex those accounts to the annual return and that the accounts so annexed are properly prepared as aforesaid.
(5) A copy of the report of the auditors of a company under subsection (3) of this section furnished to the registrar of companies pursuant to this section shall be certified both by a director, and the secretary, of the company to be a true copy of such report.
Publication of full or abbreviated accounts.
19.—(1) Where a company publishes its full accounts, it shall also publish with those accounts any report in relation to those accounts specified in subsection (3) of section 18 of this Act and, if the auditors of the company have refused to provide the directors of the company with a report under subsection (4) of that section, an indication of the refusal.
(2) Where a company publishes abbreviated accounts relating to any financial year, it shall also publish a statement indicating—
(a) that the accounts are not the accounts copies of which are required by this Act to be annexed to the annual return,
(b) whether the copies of the accounts so required to be so annexed have in fact been so annexed,
(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,
(d) whether the report of the auditors under the said section 163 as to the matters mentioned in the Seventh Schedule to the Principal Act contained any qualifications.
(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.
(4) In this section—
“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;
“full accounts”, in relation to a company, means accounts of the company prepared in accordance with section 3 or sections 10 to 12 of this Act and, except in the case of a company which is exempt by virtue of the said section 10 from annexing a copy of such report to the annual return, the report of the directors of the company specified in section 158 (1) of the Principal Act;
“publish”, in relation to a document, includes issue, circulate or otherwise make it available for public inspection in a manner calculated to invite the public generally, or any class of members of the public, to read the document, and cognate words shall be construed accordingly.
Amendment of Act of 1983.
20.—The Act of 1983 is hereby amended by the insertion of the following section after section 45:
“Development costs shown as an asset of a company to be set off against company's distributable profits.
45A.—(1) Subject to the following provisions of this section, where development costs are shown as an asset in a company's accounts, any amount shown in respect of those costs shall be treated—
(a) for the purposes of section 45, as a realised loss, and
(b) for the purposes of section 47, as a realised revenue loss.
(2) Subsection (1) shall not apply to any part of the amount aforesaid representing an unrealised profit made on revaluation of those costs.
(3) Subsection (1) shall not apply if—
(a) there are special circumstances justifying the directors of the company concerned in deciding that the amount mentioned in respect thereof in the company's accounts shall not be treated as required by that subsection, and
(b) the note to the accounts required by paragraph 8 (2) of the Schedule to the Companies (Amendment) Act, 1986, states that that amount is not to be so treated and explains the circumstances relied upon to justify the decision of the directors to that effect.”.
Power to apply Act to unregistered companies.
21.—Section 377 of, and the Ninth Schedule to, the Principal Act shall have effect as if the references in the second column of that Schedule, opposite the references in the first column thereof to accounts and audit, to specified provisions of the Act of 1963 were, in the case of such of those provisions as are amended by this Act, references to those provisions as so amended.
Offences and penalties.
22.—(1) (a) If a company fails to comply with a provision of section 5, 6, 7, 10, 11, 16, 18 or 19 of this Act, the company and every officer of the company who is in default shall be liable on summary conviction to a fine not exceeding £1,000.
(b) Proceedings for an offence under this subsection, in relation to sections 7, 10, 11, 16 or 18 of this Act, may be brought and prosecuted by the registrar of companies.
(2) If any person, being a director of a company, fails to take all reasonable steps to secure compliance with the requirements of section 3 or section 4 (other than subsections (3) and (13)) of this Act or to comply with the provisions of subsections (3) or (13) of section 4 or section 13 or 14 of this Act, he shall in respect of each offence be liable on summary conviction to imprisonment for a term not exceeding 6 months, or, at the discretion of the court to a fine not exceeding £1,000 or to both so, however, that—
(a) in any proceedings against a person in respect of an offence under this subsection, it shall be a defence to prove that he had reasonable grounds to believe and did believe that a competent and reliable person was charged with the duty of ensuring that the provisions of the said section 3 or section 4 (other than subsections (3) and (13)), as may be appropriate, were complied with and that the latter person was in a position to discharge that duty, and
(b) a person shall not be liable to be sentenced to imprisonment for such an offence unless, in the opinion of the court, the offence was committed wilfully.
(3) If any person in any return, report, certificate, balance sheet or other documents required by or for the purposes of any of the provisions of this Act wilfully makes a statement false in any material particular, knowing it to be false, he shall be liable—
(a) on conviction on indictment, to imprisonment for a term not exceeding 3 years or a fine not exceeding £2,500 or both, or
(b) on summary conviction, to imprisonment for a term not exceeding 6 months or a fine not exceeding £1,000 or both.
(4) Section 385 of the Principal Act shall have effect as if for the sum mentioned in subsection (1) there were substituted “£1,000”.
(5) In this section “director” and “officer” includes any person in accordance with whose directions or instructions the directors of the company are accustomed to act.
Restriction of section 222 of Principal Act.
23.—Section 222 of the Principal Act shall not apply to proceedings before the Employment Appeals Tribunal.
Power of Minister to modify Act in certain respects.
24.—(1) The Minister may by order alter or add to the provisions of this Act, in so far as it relates to the balance sheet and profit and loss account of a company and the notes to and documents to be attached to such a balance sheet or profit and loss account, either generally or in relation to a specified class or classes of company.
(2) An order under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order is passed by either such House within the next twenty-one days on which that House has sat after the order is laid before it, the order shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.
Short title, collective citation, construction and commencement.
25.—(1) This Act may be cited as the Companies (Amendment) Act, 1986.
(2) The Companies Acts, 1963 to 1982, the Companies (Amendment) Act, 1983, section 6 of the Designated Investment Funds Act, 1985, and this Act may be cited together as the Companies Acts, 1963 to 1986.
(3) The Companies Acts, 1963 to 1982, the Companies (Amendment) Act, 1983, section 6 of the Designated Investment Funds Act, 1985, and this Act shall be construed together as one.
(4) Save as is otherwise specifically provided thereby, this Act shall come into operation on such day or days as, by order or orders made by the Minister under this section, may be fixed therefor either generally or with reference to any particular purpose or provision and different days may be so fixed for different purposes and different provisions.
(5) (a) Subject to paragraph (b) of the subsection, each provision of this Act shall apply as respects the accounts of a company, and the report by the directors of a company specified in section 158 of the Principal Act, for each financial year of the company beginning or ending, as may be specified by the Minister by order, after such date after the commencement of the provision as may be specified by the Minister by order.
(b) Paragraph (a) of this subsection does not apply in relation to subsection (7) or (8) of section 8 of this Act.
Council Directive No. 78/660/EEC (OJ No. L 222 of 14.8.1978).
SCHEDULE
FORM AND CONTENTS OF ACCOUNTS
Part I
THE REQUIRED FORMATS FOR ACCOUNTS
Preliminary
1. References in this Part of this Schedule to the items listed in any of the formats set out in this Part are references to those items read together with any notes following the formats which apply to any of those items.
2. A number in brackets following any item in, or any heading to, any of the formats set out in this Part is a reference to the note of that number in the notes following the formats.
3. In the notes following the formats—
(a) the heading of each note gives the required heading or sub-heading for the item to which it applies and a reference to any letters and numbers assigned to that item in the formats set out in this Part; and
(b) references to a numbered format are references to the balance sheet format or (as the case may require) to the profit and loss account format of that number set out in this Part.
BALANCE SHEET FORMATS
Format 1
A. Fixed Assets
I. Intangible assets
1. Development costs
2. Concessions, patents, licences, trade marks and similar rights and assets (1)
3. Goodwill (2)
4. Payments on account
II. Tangible assets
1. Land and buildings
2. Plant and machinery
3. Fixtures, fittings, tools and equipment
4. Payments on account and assets in course of construction
III. Financial assets
1. Shares in group companies
2. Loans to group companies
3. Shares in related companies
4. Loans to related companies
5. Other investments other than loans
6. Other loans
7. Own shares (3)
B. Current Assets
I. Stocks
1. Raw materials and consumables
2. Work in progress
3. Finished goods and goods for resale
4. Payments on account
II. Debtors (4)
1. Trade debtors
2. Amounts owed by group companies
3. Amounts owed by related companies
4. Other debtors
5. Called up share capital not paid
6. Prepayments and accrued income
III. Investments
1. Shares in group companies
2. Own shares (3)
3. Other investments
IV. Cash at bank and in hand
C. Creditors: amounts falling due within one year
1. Debenture loans (5)
2. Bank loans and overdrafts
3. Payments received on account (6)
4. Trade creditors
5. Bills of exchange payable
6. Amounts owed to group companies
7. Amounts owed to related companies
8. Other creditors including tax and social welfare (7)
9. Accruals and deferred income (8)
D. Net current assets (liabilities)
E. Total assets less current liabilities
F. Creditors: Amounts falling due after more than one year
1. Debenture loans (5)
2. Bank loans and overdrafts
3. Payments received on account (6)
4. Trade creditors
5. Bills of exchange payable
6. Amounts owed to group companies
7. Amounts owed to related companies
8. Other creditors including tax and social welfare (7)
9. Accruals and deferred income (8)
G. Provisions for liabilities and charges
1. Pensions and similar obligations
2. Taxation, including deferred taxation
3. Other provisions.
H. Capital and reserve
I. Called up share capital (9)
II. Share premium account
III. Revaluation reserve
IV. Other reserves
1. The capital redemption reserve fund
2. Reserves for own shares
3. Reserves provided for by the articles of association
4. Other reserves
V. Profit and loss account
BALANCE SHEEET FORMATS
Format 2
Assets
A. Fixed Assets
I. Intangible assets
1. Development costs
2. Concessions, patents, licences, trade marks and similar rights and assets (1)
3. Goodwill (2)
4. Payments on account
II. Tangible assets
1. Land and buildings
2. Plant and machinery
3. Fixtures, fittings, tools and equipment
4. Payments on account and assets in course of construction
III. Financial assets
1. Shares in group companies
2. Loans to group companies
3. Shares in related companies
4. Loans to related companies
5. Other investments other than loans
6. Other loans
7. Own shares (3)
B. Current Assets
I. Stocks
1. Raw materials and consumables
2. Work in progress
3. Finished goods and goods for resale
4. Payments on account
II. Debtors (4)
1. Trade debtors
2. Amounts owed by group companies
3. Amounts owed by related companies
4. Other debtors
5. Called up share capital not paid
6. Prepayments and accrued income
III. Investments
1. Shares in group companies
2. Own shares (3)
3. Other investments
IV. Cash at bank and in hand
Liabilities
A. Capital and reserves
I. Called up share capital (9)
II. Share premium account
III. Revaluation reserve
IV. Other reserves
1. The capital redemption reserve fund
2. Reserve for own shares
3. Reserves provided for by the articles of association
4. Other reserves
V. Profit and loss account
B. Provisions for liabilities and charges
1. Pensions and similar obligations
2. Taxation, including deferred taxation
3. Other provisions
C. Creditors (10)
1. Debenture loans (5)
2. Bank loans and overdrafts
3. Payments received on account (6)
4. Trade creditors
5. Bills of exchange payable
6. Amounts owed to group companies
7. Amounts owed to related companies
8. Other creditors including tax and social welfare (7)
9. Accruals and deferred income (8)
NOTES ON THE BALANCE SHEET FORMATS
(1) Concessions, patents, licences, trade marks and similar rights and assets
(Formats 1 and 2, items A.I.2)
Amounts in respect of assets shall only be included in a company's balance sheet under this item if either—
(a) the assets were acquired for valuable consideration and are not required to be shown under goodwill, or
(b) the assets in question were created by the company itself.
(2) Goodwill
(Formats 1 and 2, items A.I.3)
Amounts representing goodwill shall only be included to the extent that the goodwill was acquired for valuable consideration.
(3) Own shares
(Formats 1 and 2, items A.III.7 and B.III.2)
The nominal value of the shares held shall be shown separately.
(4) Debtors
(Formats 1 and 2, items B.II.1 to 6)
The amount falling due after more than one year shall be shown separately for each item included under debtors.
(5) Debenture loans
(Format 1, item C.1 and F.1 and Format 2, item C.1)
The amount of any convertible loans shall be shown separately.
(6) Payments received on account
(Format 1, items C.3 and F.3 and Format 2, item C.3)
Payments received on account of orders shall be shown for each of these items insofar as they are not shown as deductions from stocks.
(7) Other creditors including tax and social welfare
(Format 1, items C.8 and F.8 and Format 2, item C.8)
The amount for creditors in respect of taxation and social welfare shall be shown separately from the amount for other creditors and in respect of taxation there shall be stated separately the amounts included in respect of income tax payable on emoluments to which Chapter IV of Part V of the Income Tax Act, 1967, applies, any other income tax, corporation tax, capital gains tax, value-added tax and any other tax.
(8) Accruals and deferred income (Format 1, items C. 9 and F. 9 and Format 2, item C. 9)
The amount in respect of Government grants, that is to say, grants made by or on behalf of the Government, included in this item shall be shown separately in a note to the accounts unless it is shown separately in the balance sheet.
(9) Called up share capital
(Format 1, item H.I and Format 2, item A.I)
The amount of allotted share capital and the amount of called up share capital which has been paid up shall be shown separately.
(10) Creditors
(Format 2, items C.1 to 9)
Amounts falling due within one year and after one year shall be shown separately for each of these items and their aggregate shall be shown separately for all of these items.
PROFIT AND LOSS ACCOUNT FORMATS
Format 1 (14)
1. Turnover
2. Cost of Sales (11)
3. Gross Profit or Loss
4. Distribution costs (11)
5. Administrative expenses (11)
6. Other operating income
7. Income from shares in group companies
8. Income from shares in related companies
9. Income from other financial assets (12)
10. Other interest receivable and similar income (12)
11. Amounts written off financial assets and investments held as current assets
12. Interest payable and similar charges (13)
13. Tax on profit or loss on ordinary activities
14. Profit or loss on ordinary activities after taxation
15. Extraordinary income
16. Extraordinary charges
17. Extraordinary profit or loss
18. Tax on extraordinary profit or loss
19. Other taxes not shown under the above items
20. Profit or loss for the financial year
PROFIT AND LOSS ACCOUNT FORMATS
Format 2
1. Turnover
2. Variation in stocks of finished goods and in work in progress
3. Own work capitalised
4. Other operating income
5. (a) Raw materials and consumables
(b) Other external charges
6. Staff costs:
(a) Wages and salaries
(b) Social welfare costs
(c) Other pension costs
7. (a) Depreciation and other amounts written off tangible and intangible fixed assets
(b) Exceptional amounts written off current assets
8. Other operating charges
9. Income from shares in group companies
10. Income from shares in related companies
11. Income from other financial assets (12)
12. Other interest receivable and similar income (12)
13. Amounts written off financial assets and investments held as current assets
14. Interest payable and similar charges (13)
15. Tax on profit or loss on ordinary activities
16. Profit or loss on ordinary activities after taxation
17. Extraordinary income
18. Extraordinary charges
19. Extraordinary profit or loss
20. Tax on extraordinary profit or loss
21. Other taxes not shown under the above items
22. Profit or loss for the financial year
PROFIT AND LOSS ACCOUNT FORMATS
Format 3 (14)
A. Charges
1. Cost of sales (11)
2. Distribution costs (11)
3. Administrative expenses (11)
4. Amounts written off financial assets and investments held as current assets
5. Interest payable and similar charges (13)
6. Tax on profit or loss on ordinary activities
7. Profit or loss on ordinary activities after taxation
8. Extraordinary charges
9. Tax on extraordinary profit or loss
10. Other taxes not shown under the above items
11. Profit or loss for the financial year
B. Income
1. Turnover
2. Other operating income
3. Income from shares in group companies
4. Income from shares in related companies
5. Income from other financial assets (12)
6. Other interest receivable and similar income (12)
7. Profit or loss on ordinary activities after taxation
8. Extraordinary income
9. Profit or loss for the financial year
PROFIT AND LOSS ACCOUNT FORMATS
Format 4
A. Charges
1. Reduction in stocks of finished goods and in work in progress
2. (a) Raw materials and consumables
(b) Other external charges
3. Staff costs
(a) Wages and salaries
(b) Social welfare costs
(c) Other pension costs
4. (a) Depreciation and other amounts written off tangible and intangible fixed assets
(b) Exceptional amounts written off current assets
5. Other operating charges
6. Amounts written off financial assets and investments held as current assets
7. Interest payable and similar charges (13)
8. Tax on profit or loss on ordinary activities
9. Profit or loss on ordinary activities after taxation
10. Extraordinary charges
11. Tax on extraordinary profit or loss
12. Other taxes not shown under the above items
13. Profit or loss for the financial year
B. Income
1. Turnover
2. Increase in stocks of finished goods and in work in progress
3. Own work capitalised
4. Other operating income
5. Income from shares in group companies
6. Income from shares in related companies
7. Income from other financial assets (12)
8. Other interest receivable and similar income (12)
9. Profit or loss on ordinary activities after taxation
10. Extraordinary income
11. Profit or loss for the financial year
NOTES ON THE PROFIT AND LOSS ACCOUNT FORMATS
(11) Cost of sales: Distribution costs: Administrative expenses
(Format 1, items 2, 4 and 5 and Format 3, items A.1, 2 and 3)
These items shall be stated after taking into account any necessary provisions for depreciation or diminution in value of assets.
(12) Income from other financial assets: other interest receivable and similar income
(Format 1, items 9 and 10; Format 2, items 11 and 12; Format 3, items B.5 and 6; Format 4, items B.7 and 8)
Income and interest derived from group companies shall be shown separately from income and interest derived from other sources.
(13) Interest payable and similar charges
(Format 1, item 12; Format 2, item 14; Format 3, item A. 5; Format 4, item A. 7)
The amount payable to group companies shall be shown separately.
(14) Formats 1 and 3
The amounts of any provisions for depreciation and diminution in value of tangible and intangible fixed assets falling to be shown under items 7(a) and A. 4(a), respectively, in Formats 2 and 4 shall be disclosed in a note to the accounts in any case where the profit and loss account is prepared by reference to Format 1 or Format 3.
Part II
HISTORICAL COST RULES IN RELATION TO THE DRAWING UP OF ACCOUNTS
Preliminary
4. Subject to Part III of this Schedule, the amounts to be included in respect of all items shown in a company's accounts shall be determined in accordance with the rules set out in the following paragraphs of this Part.
FIXED ASSETS
General rules
5. Subject to any provision for depreciation or diminution in value made in accordance with paragraph 6 or 7 of this Schedule the amount to be included in respect of any fixed asset shall be its purchase price or production cost.
6. In the case of any fixed asset which has a limited useful economic life, the amount of—
(a) its purchases price or production cost, or
(b) where it is estimated that any such asset will have a residual value at the end of the period of its useful economic life, its purchase price or production cost less that estimated residual value,
shall be reduced by provisions for depreciation calculated to write off that amount systematically over the period of the asset's useful economic life.
7. (1) Where a financial asset of a description falling to be included under item A.III of either of the balance sheet formats set out in Part I of this Schedule has diminished in value, provisions for diminution in value may be made in respect of it and the amount to be included in respect of it may be reduced accordingly; and any such provisions which are not shown separately in the profit and loss account shall be disclosed (either separately or in aggregate) in a note to the accounts.
(2) Provisions for diminution in value shall be made in respect of any fixed asset which has diminished in value if the reduction in its value is expected to be permanent (whether its useful economic life is limited or not) and the amount to be included in respect of it shall be reduced accordingly; and any such provisions which are not shown separately in the profit and loss account shall be disclosed (either separately or in aggregate) in a note to the accounts.
(3) Where the reasons for which any provision was made in accordance with subparagraph (1) or (2) of this paragraph have ceased to apply to any extent, that provision shall be written back to the extent that it is no longer necessary; and any amounts written back in accordance with this subparagraph which are not shown in the profit and loss account shall be disclosed (either separately or in aggregate) in a note to the accounts.
Rules for determining particular fixed asset items
8. (1) Notwithstanding that an item in respect of “development costs” is included under “fixed assets” in the balance sheet formats set out in part I of this Schedule, an amount may only be included in a company's balance sheet in respect of that item in special circumstances.
(2) If an amount is included in a company's balance sheet in respect of development costs, the following information shall be given in a note to the accounts—
(a) the period over which the amount of those costs originally capitalised is being or is to be written off, and
(b) the reasons for capitalising the costs in question.
9. (1) The application of paragraphs 5 to 7 of this Schedule in relation to goodwill (in any case where goodwill is treated as an asset) is subject to the following provisions of this paragraph.
(2) Subject to subparagraph (3) of this paragraph, the amount of the consideration for any goodwill acquired by a company shall be reduced by provisions for depreciation calculated to write off that amount systematically over a period chosen by the directors of the company.
(3) The period chosen shall not exceed the useful economic life of the goodwill in question.
(4) In any case where any goodwill acquired by a company is shown or included as an asset in the company's balance sheet, the period chosen for writing off the consideration for that goodwill and the reasons for choosing that period shall be disclosed in a note to the accounts.
CURRENT ASSETS
10. Subject to paragraph 11 of this Schedule the amount to be included in respect of any current asset shall be its purchase price or production cost.
11. (1) If the net realisable value of any current asset is lower than its purchase price or production cost, the amount to be included in respect of that asset shall be the net realisable value.
(2) Where the reasons for which any provision for diminution in value was made under subparagraph (1) of this paragraph have ceased to apply to any extent, that provision shall be written back to the extent that it is no longer necessary.
MISCELLANEOUS
Excess of money owed over value received as an asset item
12. (1) Where the amount repayable on any debt owed by a company is greater than the value of the consideration received in the transaction giving rise to the debt, the amount of the difference may be treated as an asset.
(2) Where any such amount exists—
(a) it shall be written off by reasonable amounts each year and shall be completely written off before repayment of the debt; and
(b) if the amount not written off is not shown as a separate item in the company's balance sheet, it shall be disclosed in a note to the accounts.
Assets included at a fixed amount
13. (1) Subject to subparagraph (2) of this paragraph, assets which fall to be included—
(a) amongst the fixed assets of a company under the item “tangible assets”, or
(b) amongst the current assets of a company under the item “raw materials and consumables”,
may be included at a fixed quantity and value.
(2) Subparagraph (1) of this paragraph applies to assets of a kind which are constantly being replaced, where—
(a) their overall value is not material to assessing the company's state of affairs, and
(b) their quantity, value and composition are not subject to material variation.
Determination of purchase price or production cost
14. (1) The purchase price of an asset shall be determined by adding to the actual price paid any expenses incidential to its acquisition.
(2) The production cost of an asset shall be determined by adding to the purchases price of the raw materials and consumables used the amount of the costs incurred by the company which are directly attributable to the production of that asset.
(3) In addition there may be included in the production cost of an asset—
(a) a reasonable proportion of the costs incurred by the company which are only indirectly attributable to the production of that asset, but only to the extent that they relate to the period of production, and
(b) interest on capital borrowed to finance the production of that asset, to the extent that it accrues in respect of the period of production:
Provided, however, in a case within clause (b) of this subparagraph that the inclusion of the interest in determining the cost of that asset is disclosed in a note to the accounts.
(4) In the case of current assets, distribution costs may not be included in production costs.
15. (1) Subject to the qualification mentioned in this subparagraph, the purchase price or production cost of—
(a) any assets which fall to be included under any item shown in a company's balance sheet under the general item “stocks”, and
(b) any assets which are fungible assets (including investments),
may be determined by the application of any of the methods mentioned in subparagraph (2) of this paragraph in relation to any such assets of the same class.
The method chosen must be one which appears to the directors to be appropriate in the circumstances of the company.
(2) Those methods are:
(a) the method known as “first in, first out” (FIFO),
(b) a weighted average price, and
(c) any other method similar to any of the methods mentioned above.
(3) Where, in the case of any company—
(a) the purchase price or production cost of assets falling to be included under any item shown in the company's balance sheet has been determined by the application of any method permitted by this paragraph, and
(b) the amount shown in respect of that item differs materially from the relevant alternative amount given below in this paragraph,
the amount of that difference shall be disclosed in a note to the accounts.
(4) Subject to subparagraph (5) of this paragraph, for the purposes of subparagraph (3) (b) of this paragraph, the relevant alternative amount, in relation to any item shown in a company's balance sheet, is the amount which would have been shown in respect of that item if assets of any class included under that item at an amount determined by any method permitted by this paragraph had instead been included at their replacement cost as at the balance sheet date.
(5) The relevant alternative amount may be determined by reference to the most recent actual purchase price or production cost before the balance sheet date of assets of any class included under the item in question instead of by reference to their replacement cost as at that date, but only if the former appears to the directors of the company to constitute the more appropriate approach in the case of assets of that class.
(6) For the purpose of this paragraph, assets of any description shall be regarded as fungible if assets of that description are substantially indistinguishable one from another.
Substitution of original stated amount where price or cost unknown
16. Where there is no record of the purchase price or production cost of any asset of a company or of any price, expense or costs relevant for determining its purchase price or production cost in accordance with paragraph 14 of this Schedule or any such record cannot be obtained without unreasonable expense or delay, its purchase price or production cost shall be taken for the purposes of paragraphs 5 to 11 of this Schedule to be the value ascribed to it in the earliest available record of its value made on or after its acquisition or production by the company.
Part III
ALTERNATIVE RULES IN RELATION TO THE DRAWING UP OF ACCOUNTS
Preliminary
17. (1) The rules set out in Part II of this Schedule are referred to subsequently in this Schedule as the historical cost accounting rules.
(2) Those rules, with the omission of paragraphs 4, 9 and 13 to 16, are referred to subsequently in this Part of this Schedule as the depreciation rules; and references subsequently in this Schedule to the historical cost accounting rules do not include the depreciation rules as they apply by virtue of paragraph 20 of this Schedule.
18. Subject to paragraphs 20 to 22 of this Schedule, the amounts to be included in respect of assets of any description mentioned in paragraph 19 of this Schedule may be determined on any basis so mentioned.
Alternative accounting rules
19. (1) Intangible fixed assets, other than goodwill, may be included at their current cost.
(2) Tangible fixed assets may be included at a market value determined as at the date of their last valuation or at their current cost.
(3) Financial fixed assets may be included either—
(a) at a market value determined as at the date of their last valuation; or
(b) at a value determined on any basis which appears to the directors to be appropriate in the circumstances of the company,
but in the latter case particulars of the method of valuation adopted and of the reasons for adopting it shall be disclosed in a note to the accounts.
(4) Investments of any description falling to be included under item B.III of either of the balance sheet formats set out in Part I of this Schedule may be included at their current cost.
(5) Stocks may be included at their current cost.
Application of the depreciation rules
20. (1) Where the value of any asset of a company is determined on any basis mentioned in paragraph 19 of this Schedule, that value shall be, or (as the case may require) be the starting point for determining, the amount to be included in respect of that asset in the company's accounts, instead of its purchase price or production cost or any value previously so determined for that asset; and the depreciation rules shall apply accordingly in relation to any such asset with the substitution for any reference to its purchase price or production cost of a reference to the value most recently determined for that asset on any basis mentioned in the said paragraph 19.
(2) The amount of any provision for depreciation required in the case of any fixed asset by paragraph 6 or 7 of this Schedule as it applies by virtue of subparagraph (1) of this paragraph is referred to below in this paragraph as the adjusted amount; and the amount of any provision which would be required by that paragraph in the case of that asset according to the historical cost accounting rules is referred to as the historical cost amount.
(3) Where subparagraph (1) of this paragraph applies in the case of any fixed asset, the amount of any provision for depreciation in respect of that asset—
(a) included in any item shown in the profit and loss account in respect of amounts written off assets of the description in question; or
(b) taken into account in stating any item so shown which is required by note (11) of the notes on the profit and loss account formats set out in Part I of this Schedule to be stated after taking into account any necessary provisions for depreciation or diminution in value of assets included under it,
may be the historical cost amount instead of the adjusted amount:
Provided that, if the amount of the provision for depreciation is the historical cost amount, the amount of any difference between the two shall be shown separately in the profit and loss account or in a note to the accounts.
Additional information in case of departure from historical cost rules
21. (1) This paragraph applies where the amounts to be included in respect of assets covered by any items shown in a company's accounts have been determined on any basis mentioned in paragraph 19 of this Schedule.
(2) The items affected and the basis of valuation adopted in determining the amounts of the assets in question in the case of each such item shall be disclosed in a note to the accounts.
(3) In the case of each balance sheet item affected (except stocks) either—
(a) the comparable amounts determined according to the historical cost accounting rules, or
(b) the differences between those amounts and the corresponding amounts actually shown in the balance sheet in respect of that item,
shall be shown separately in the balance sheet or in a note to the accounts.
(4) In subparagraph (3) of this paragraph, references in relation to any item to the comparable amounts determined as there mentioned are references to—
(a) the aggregate amount which would be required to be shown in respect of that item if the amounts to be included in respect of all the assets covered by that item were determined according to the historical cost accounting rules, and
(b) the aggregate amount of the cumulative provisions for depreciation or diminution in value which would be permitted or required in determining those amounts according to those rules.
Revaluation reserve
22. (1) With respect to any determination of the value of an asset of a company on any basis mentioned in paragraph 19 of this Schedule, the amount of any profit or loss arising from that determination (after allowing, where appropriate, for any provisions for depreciation or diminution in value made otherwise than by reference to the value so determined and any adjustments of any such provisions made in the light of that determination) shall be credited or (as the case may be) debited to a separate reserve (referred to in this paragraph as “the revaulation reserve”).
(2) Subparagraph (1) of this paragraph applies in relation to any determination of the value of an asset of a company which takes place before the commencement of this paragraph as it applies to any such determination taking place on or after such commencement.
(3) The amount of the revaluation reserve shall be shown in the company's balance sheet under a separate sub-heading in the position given for the item “revaluation reserve” in Format 1 or 2 of the balance sheet formats set out in Part I of this Schedule.
(4) The revaluation reserve shall be reduced to the extent that the amounts standing to the credit of the reserve are, in the opinion of the directors of the company, no longer necessary for the purpose of the accounting policies adopted by the company; but an amount may only be transferred from the reserve to the profit and loss account if either—
(a) the amount in question was previously charged to that account, or
(b) it represents realised profit.
(5) The treatment for taxation purposes of amounts credited or debited to the revaluation reserve shall be disclosed in a note to the accounts.
Part IV
INFORMATION REQUIRED BY WAY OF NOTES TO ACCOUNTS
Preliminary
23. (1) Any information required in the case of any company by the following provisions of this Part shall (if not given in the company's accounts) be given by way of a note to those accounts.
(2) Notes to a company's accounts may be contained in the accounts or in a separate document annexed to the accounts.
24. The accounting policies adopted by the company in determining the amounts to be included in respect of items shown in the balance sheet and in determining the profit or loss of the company shall be stated (including such policies with respect to the depreciation and diminution in value of assets).
Information supplementing the balance sheet
25. Paragraphs 26 to 37 of this Schedule require information which either supplements the information given with respect to any particular items shown in the balance sheet or is otherwise relevant to assessing the company's state of affairs in the light of the information so given.
Share capital and debentures
26. (1) The following information shall be given with respect to the company's share capital—
(a) the authorised share capital, and
(b) where shares of more than one class have been allotted, the number and aggregate nominal value of shares of each class allotted.
(2) In the case of any part of the allotted share capital that consists of redeemable shares, the following information shall be given—
(a) the earliest and latest dates on which the company has power to redeem those shares,
(b) whether those shares must be redeemed in any event or are liable to be redeemed at the option of the company, and
(c) whether any (and, if so, what) premium is payable on redemption.
27. If the company has allotted any shares during the financial year to which the accounts relate, the following information shall be given—
(a) the reason for making the allotment,
(b) the classes of shares allotted, and
(c) in respect of each class of shares, the number allotted, their aggregate nominal value and the consideration received by the company for the allotment.
28. (1) If the company has issued any debentures during the financial year to which the accounts relate, the following information shall be given—
(a) the reason for making the issue,
(b) the classes of debentures issued, and
(c) in respect of each class of debentures, the amount issued and the consideration received by the company for the issue.
(2) Particulars of any redeemed debentures which the company has power to re-issue shall also be given.
(3) Where any of the company's debentures are held by a nominee of or trustee for the company, the nominal amount of the debentures and the amount at which they are stated in the accounting records kept by the company in accordance with section 147 of the Principal Act shall be stated.
Fixed assets
29. (1) In respect of each item which is or would, but for section 4 (6) (b) of this Act, be shown under the general item “fixed assets” in the company's balance sheet, the following information shall be given—
(a) the appropriate amounts in respect of that item as at the date of the beginning of the financial year and as at the balance sheet date respectively,
(b) the effect on any amount shown in the balance sheet in respect of that item of—
(i) any revision of the amount in respect of any assets included under that item made during that year on any basis mentioned in paragraph 19 of this Schedule,
(ii) acquisitions during that year of any assets,
(iii) disposals during that year of any assets, and
(iv) any transfers of assets of the company to and from that item during that year.
(2) The reference in subparagraph (1) (a) of this paragraph to the appropriate amounts in respect of any item as at any date there mentioned is a reference to amounts representing the aggregate amounts determined, as at that date, in respect of assets falling to be included under that item either—
(a) on the basis of purchase price or production cost (determined in accordance with paragraphs 14 and 15 of this Schedule,) or
(b) on any basis mentioned in paragraph 19 of this Schedule.
(leaving out of account in either case any provisions for depreciation or diminution in value).
(3) In respect of each item within subparagraph (1) of this paragraph—
(a) the cumulative amount of provisions for depreciation or diminution in value of assets included under that item as at each date mentioned in subparagraph (1) (a) of this paragraph,
(b) the amount of any such provisions made in respect of the financial year concerned,
(c) the amount of any adjustments made in respect of any such provisions during that year in consequence of the disposal of any assets, and
(d) the amount of any other adjustments made in respect of any such provisions during that year.
shall be also stated.
30. Where any fixed assets of the company (other than listed investments) are included under any item shown in the company's balance sheet at an amount determined on any basis mentioned in paragraph 19 of this Schedule, the following information shall be given—
(a) the years (so far as they are known to the directors) in which the assets were severally valued and the several values, and
(b) in the case of assets that have been valued during the financial year, the names of the persons who valued them or particulars of their qualifications for doing so and (in either case) the bases of valuation used.
Financial assets and investments held as current assets
31. (1) In respect of the amount of each item which is or would, but for section 4 (6) (b) of this Act, be shown in the company's balance sheet under the general items “financial assets” or “investments, held as current assets” there shall be stated—
(a) how much of that amount is ascribable to listed investments, and,
(b) how much of any amount so ascribable is ascribable to investments as respects which there has been granted a listing on a recognised stock exchange and how much to other listed investments.
(2) Where the amount of any listed investments is stated for any item in accordance with subparagraph (1) (a) of this paragraph, the following amounts shall also be stated—
(a) the aggregate market value of those investments where it differs from the amount so stated, and
(b) both the market value and stock exchange value of any investments of which the former value is, for the purposes of the accounts, taken as being higher than the latter.
Reserves and provisions
32. (1) Where any amount is transferred—
(a) to or from any reserves, or
(b) to any provisionsfor liabilities and charges, or
(c) from any provision for liabilities and charges otherwise than for the purpose for which the provision was established,
and the reserves or provisions are or would, but for section 4 (6) (b) of this Act, be shown as separate items in the company's balance sheet, the information mentioned in subparagraph (2) of this paragraph shall be given in respect of the aggregate of reserves or provisions included in the same item.
(2) That information is—
(a) the amount of the reserves or provisions as at the date of the beginning of the financial year and as at the balance sheet date respectively,
(b) any amount transferred to or from the reserves or provisions during that year, and
(c) the source and application respectively of any amounts so transferred.
(3) Particulars shall be given of each provision included in the item “other provisions” in the company's balance sheet in any case where the amount of that provision is material.
Provision for taxation
33. The amount of any provision for taxation other than deferred taxation shall be stated.
Details of indebtedness
34. (1) In respect of each item shown under “creditors” in the company's balance sheet there shall be stated—
(a) the aggregate amount of any debts included under that item which are payable or repayable otherwise than by instalments and fall due for payment or repayment after the end of the period of five years beginning with the day next following the end of the financial year,
(b) the aggregate amount of any debts so included which are payable or repayable by instalments any of which fall due for payment after the end of that period,
(c) the aggregate amount of any debts included under that item in respect of which any security has been given, and
(d) an indication of the nature of the securities so given,
and, in the case of debts within clause (b) of this subparagraph, the aggregate amount of instalments falling due after the end of that period shall also be disclosed for each such item.
(2) References in subparagraph (1) of this paragraph to an item shown under “creditors” in the company's balance sheet include references, where amounts falling due to creditors within one year and after more than one year are distinguished in the balance sheet—
(a) in a case within subparagraph (1) (a) of this paragraph, to an item shown under the latter of those categories, and
(b) in a case within subparagraph (1) (d) of this paragraph, to an item shown under either of those categories,
and references to items shown under “creditors” include references to items which would, but for section 4 (6) (b) of this Act, be shown under that heading.
35. If any fixed cumulative dividends on the company's shares are in arrears, there shall be stated—
(a) the amount of the arrears, and
(b) the period for which the dividends or, if there is more than one class, each class of them are in arrears.
Guarantees and other financial commitments
36. (1) Particulars shall be given of any charge on the assets of the company to secure the liabilities of any other person, including, where practicable, the amount secured.
(2) The following information shall be given with respect to any other contingent liability not provided for—
(a) the amount or estimated amount of that liability.
(b) its legal nature, and
(c) whether any valuable security has been provided by the company in connection with that liability and, if so, what.
(3) There shall be stated, where practicable—
(a) the aggregate amount or estimated amount of contracts for capital expenditure, so far as not provided for, and
(b) the aggregate amount or estimated amount of capital expenditure authorised by the directors which has not been contracted for.
(4) Particulars shall be given of:
(a) any pension commitments included under any provision shown in the company's balance sheet, and
(b) any such commitments for which no provision has been made,
and, where any such commitment relates wholly or partly to pensions payable to past directors of the company, separate particulars shall be given of that commitment so far as it relates to such pensions.
(5) The following information shall also be given:
(a) the nature of every pension scheme operated by or on behalf of the company including information as to whether or not each scheme is a defined benefit scheme or a defined contribution scheme,
(b) whether each such scheme is externally funded or internally financed,
(c) whether any pension costs and liabilities are assessed in accordance with the advice of a professionally qualified actuary and, if so, the date of the most recent relevant actuarial valuation,
(d) whether and, if so, where any such actuarial valuation is available for public inspection.
(6) Particulars shall also be given of any other financial commitments which—
(a) have not been provided for, and
(b) are relevant to assessing the company's state of affairs.
(7) Commitments within any of the preceding subparagraphs undertaken on behalf of or for the benefit of—
(a) any holding company or fellow subsidiary of the company, or
(b) any subsidiary of the company,
shall be stated separately from the other commitments within that subparagraph (and commitments within clause (a) of this subparagraph shall also be stated separately from those within clause (b) of this subparagraph).
Miscellaneous matters
37. (1) Particulars shall be given of any case where the purchase price or production cost of any assets is for the first time determined under paragraph 16 of this Schedule.
(2) The aggregate amount of any outstanding loans permitted by section 60 of the Principal Act, as amended by the Act of 1983 (other than loans to which subsection (13) (a) of that section refers), shall be shown, indicating separately loans permitted by paragraphs (b) and (c) of the said subsection (13).
(3) The aggregate amount which is recommended for distribution by way of dividend shall be stated.
Information supplementing the profit and loss account
38. Paragraphs 39 to 43 of this Part require information which either supplements the information given with respect to any particular items shown in the profit and loss account or otherwise provides particulars of income or expenditure of the company or of circumstances affecting the items shown in the profit and loss account.
Separate statement of certain items of income and expenditure
39. (1) Subject to the following provisions of this paragraph, each of the amounts mentioned in subparagraphs (2) to (6) of this paragraph shall be stated.
(2) The amount of interest on or any similar charges in respect of—
(a) bank loans and overdrafts, and loans made to the company (other than bank loans and overdrafts) which—
(i) are repayable otherwise than by instalments and fall due for repayment before the end of the period of five years beginning with the day next following the end of the financial year of the company, or
(ii) are repayable by instalments the last of which falls due for payment before the end of that period, and
(b) loans of any other kind made to the company.
This subparagraph does not apply to interest or charges on loans to the company from group companies, but, with that exception, it applies to interest or charges on all loans, whether made on the security of debentures or not.
(3) The amounts respectively provided for redemption of share capital and for redemption of loans.
(4) The amount of income from listed and unlisted investments.
(5) The amount of the remuneration of the auditors (including any sums paid by the company in respect of the auditors' expenses).
(6) The aggregate amounts of the emoluments of, and compensation in respect of loss of office to, directors and compensation in respect of loss of office to past-directors.
Particulars of tax
40. (1) The basis on which the charge for corporation tax, income tax and other taxation on profits (whether payable in or outside the State) is computed shall be stated.
(2) Particulars shall be given of any special circumstances which affect liability in respect of taxation on profits, income or capital gains for the financial year concerned or liability in respect of taxation of profits, income or capital gains for succeeding financial years.
(3) The amount of the charge for corporation tax, income tax and other taxation on profits or capital gains, so far as charged to revenue, including taxation payable outside the State on profits (distinguishing where practicable between corporation tax and other taxation) shall be stated.
These amounts shall be stated separately in respect of each of the amounts which is or would, but for section 4 (6) (b) of this Act, be shown under the following items in the profit and loss account, that is to say, “tax on profit or loss on ordinary activities” and “tax on extraordinary profit or loss”.
Particulars of turnover
41. (1) If in the course of the financial year, the company has carried on business of two or more classes which, in the opinion of the directors, differ substantially from each other, there shall be stated in respect of each class (describing it) the amount of the turnover attributable to that class.
(2) If, in the course of the financial year, the company has supplied markets which, in the opinion of the directors, differ substantially from each other, the amount of the turnover attributable to each such market shall also be stated.
In this subparagraph “market” means a market delimited in a geographical manner.
(3) In analysing for the purposes of this paragraph the source (in terms of business or in terms of market) of turnover, the directors of the company shall have regard to the manner in which the company's activities are organised.
(4) For the purpose of this paragraph—
(a) classes of business which, in the opinion of the directors, do not differ substantially from each other shall be treated as one class, and
(b) markets which, in the opinion of the directors, do not differ substantially from each other shall be treated as one market,
and any amounts properly attributable to one class of business or (as the case may be) to one market which are not material may be included in the amount stated in respect of another.
(5) Where in the opinion of the directors the disclosure of any information required by this paragraph would be seriously prejudicial to the interests of the company, that information need not be disclosed, but the fact that any such information has not been disclosed must be stated.
Particulars of staff
42. (1) The following information shall be given with respect to the employees of the company—
(a) the average number of persons employed by the company in the financial year, and
(b) the average number of persons employed within each category of persons employed by the company.
(2) In respect of all persons employed by the company during the financial year who are taken into account in determining the relevant annual number for the purposes of subparagraph (1) (a) of this paragraph, there shall also be stated the aggregate amounts respectively of—
(a) wages and salaries paid or payable in respect of that year to those persons,
(b) social welfare costs incurred by the company on their behalf, and
(c) other pension costs so incurred,
save insofar as these amounts or any of them are stated in the profit and loss account.
(3) The categories of persons employed by the company by reference to which the number required to be disclosed by subparagraph (1) (b) of this paragraph is to be determined shall be such as the directors may select, having regard to the manner in which the company's activities are organised.
(4) (a) For the purposes of clauses (a) and (b) of subparagraph (1) of this paragraph, the average number of persons employed by a company shall be determined by dividing the relevant annual number by the number of weeks in the financial year of the company.
(b) For the purposes of this subparagraph, the relevant annual number shall be determined by ascertaining for each week in the financial year of the company concerned—
(i) in the case of the said clause (a), the number of persons employed under contracts of service by the company in that week (whether throughout the week or not), and
(ii) in the case of the said clause (b), the number of persons in the category in question of persons so employed,
and, in either case, adding together all the weekly numbers.
Miscellaneous matters
43. (1) Where any amount relating to any preceding financial year is included in any item in the profit and loss account, the effect shall be stated.
(2) Particulars shall be given of any extraordinary income or charges arising in the financial year.
(3) The effect shall be stated of any transactions that are exceptional by virtue of size or incidence notwithstanding the fact that they fall within the ordinary activities of the company.
(4) Any amount expended on research and development in the financial year, and any amount committed in respect of research and development in subsequent years, shall be stated.
(5) Where, in the opinion of the directors, the disclosure of any information required by subparagraph (4) of this paragraph would be prejudicial to the interests of the company, that information need not be disclosed, but the fact that any such information has not been disclosed shall be stated.
General
44. (1) Where sums originally denominated in foreign currencies have been brought into account under any items shown in the balance sheet or profit and loss account, the basis on which those sums have been translated into Irish currency shall be stated.
(2) In respect of every balance sheet or profit and loss account item which would, but for its inclusion in a note to the accounts, be shown in the balance sheet or profit and loss account format set out in Part I of this Schedule and chosen pursuant to section 4 of this Act, there shall also be shown in a note to the accounts the corresponding amount for the financial year immediately preceding that to which the accounts relate and where the corresponding amount is not comparable by reason of—
(a) a change in accounting policy in the current financial year, or
(b) a fundamental error in the accounts of an earlier financial year,
it shall be adjusted and particulars of the adjustment and the reasons for it shall be given.
(3) Subparagraph (2) of this paragraph does not apply in relation to any amount stated by virtue of paragraphs 29 and 32 of this Schedule.
Part V
SPECIAL PROVISIONS WHERE A COMPANY IS A HOLDING COMPANY OR SUBSIDIARY
Company's own accounts
45. (1) This Part applies where the company is a holding company, whether or not it is itself a subsidiary of another body corporate, but paragraphs 54 and 55 of this Schedule do not apply to a private company taking advantage of section 154 of the Principal Act nor to a company which is at the end of its financial year the wholly owned subsidiary of another body corporate incorporated in the State.
(2) Where a company is a holding company or a subsidiary of another body corporate and any item required by Part I of this Schedule to be shown in the company's balance sheet, in relation to group companies, includes—
(a) amounts attributable to dealings with or interests in any holding company or fellow subsidiary of the company, or
(b) amounts attributable to dealings with or interests in any subsidiary of the company,
the aggregate amounts within paragraphs (a) and (b) of this subparagraph, respectively, shall be shown as separate items, either by way of subdivision of the relevant item in the balance sheet or in a note to the company's accounts.
46. (1) Subject to subparagraph (2) of this paragraph, where the company is a holding company, the number, description and amount of the shares in and debentures of the company held by its subsidiaries or their nominees shall be disclosed in a note to the company's accounts.
(2) Subparagraph (1) of this paragraph does not apply in relation to any shares or debentures—
(a) in the case of which the subsidiary is concerned as personal representative, or
(b) in the case of which it is concerned as trustee:
Provided that in the latter case neither the company nor a subsidiary of the company is beneficially interested under the trust, otherwise than by way of security only for the purposes of a transaction entered into by it in the ordinary course of a business which includes the lending of money.
Consolidated accounts of holding company and subsidiaries
47. Subject to paragraph 49 of this Schedule, the consolidated balance sheet and profit and loss account shall combine the information contained in the separate balance sheets and profit and loss accounts of the holding company and of the subsidiaries dealt with by the consolidated accounts, but with such adjustments, if any, as the directors of the holding company think necessary.
48. (1) Subject to paragraphs 49 to 51 of this Schedule and to Part VI of this Schedule, the consolidated accounts shall, in giving the said information, comply so far as practicable, with the requirements of this Schedule and the other requirements of the Companies Acts, 1963 to 1986, as if they were the accounts of an actual company.
(2) This paragraph is without prejudice to any requirement of the Companies Acts, 1963 to 1986, which applies (otherwise than by virtue of paragraph 47 of this Schedule and subparagraph (1) of this paragraph) to group accounts.
49. The following provisions shall not, by virtue of paragraphs 47 and 48 of this Schedule, apply for the purpose of the consolidated accounts—
(a) sections 191 and 192 of the Principal Act, and
(b) paragraphs (iii) and (iv) of section 16 (1) of this Act.
50. (1) Notwithstanding paragraph 48 of this Schedule the consolidated accounts prepared by a holding company may, at the discretion of the directors, deal with an investment of any member of the group in the shares of any other body corporate by way of the equity method of accounting in any case where it appears to the directors of the holding company that that other body corporate is so closely associated with any member of the group as to justify the use of that method in dealing with investments by that or any other member of the group in the shares of that other body corporate.
(2) In this paragraph, references to the group, in relation to consolidated accounts prepared by a holding company, are references to the holding company and the subsidiaries dealt with by the accounts.
51. Paragraphs 5 to 7 and 9 of this Schedule may be applied to any amount shown in the consolidated balance sheet in respect of goodwill arising on consolidation.
52. In relation to any subsidiaries of the holding company not dealt with by the consolidated accounts, paragraphs 45 and 46 of this Schedule shall apply for the purpose of those accounts as if those accounts were the accounts of an actual company of which they were subsidiaries.
Group accounts not prepared as consolidated accounts
53. Group accounts which are not prepared as consolidated accounts, together with any notes to those accounts, shall give the same or equivalent information as that required to be given by consolidated accounts by virtue of paragraphs 47 to 51 of this Schedule.
Provisions of general application
54. (1) This paragraph applies where a company is a holding company and either—
(a) does not prepare group accounts, or
(b) prepares group accounts which do not deal with one or more of its subsidiaries,
and references in this paragraph to subsidiaries shall be read in a case within clause (b) of this subparagraph as references to such of the subsidiaries of the company concerned as are excluded from the group accounts.
(2) Subject to the following provisions of this paragraph—
(a) the reasons why subsidiaries are not dealt with in group accounts, and
(b) a statement showing any qualifications contained in the reports of the auditors of the subsidiaries on their accounts for their respective financial years ending with or during the financial year of the company, and any note or saving contained in those accounts to call attention to a matter which, apart from the note or saving, would properly have been referred to in such a qualification, insofar as the matter which is the subject of the qualification or note is not covered by the company's own accounts and is material from the point of view of its members.
shall be given in a note to the company's accounts.
(3) Subject to the following provisions of this paragraph, the aggregate amount of the total investment of the holding company in the shares of subsidiaries shall be stated in note to company's accounts by way of the equity method of valuation.
(4) Insofar as information required by any of the preceding provisions of this paragraph to be stated in a note to the company's accounts is not obtainable, a statement to that effect shall be given instead in a note to those accounts.
(5) Where in any case within subparagraph (1) (b) of this paragraph the group accounts are consolidated accounts, references in the preceding subparagraphs of this paragraph to the company's accounts shall be read as references to the consolidated accounts.
55. Where a company has subsidiaries whose financial years did not end with that of the company, the following information shall be given in relation to each such subsidiary (whether or not dealt with in any group accounts prepared by the company) by way of a note to the company's accounts or (where group accounts are prepared) to the group accounts, that is to say—
(a) the reasons why the company' directors consider that the subsidiaries' financial years should not end with that of the company, and
(b) the dates on which the subsidiaries financial years ending last before that of the company respectively ended or the earliest and latest of those dates.
Part VI
SPECIAL PROVISIONS WHERE A COMPANY IS AN INVESTMENT COMPANY
56. (1) Paragraph 22 of this Schedule shall not apply to the amount of any profit or loss arising from a determination of the value of any investments of an investment company on any basis mentioned in paragraph 19 (3) of this Schedule.
(2) Any provisions made by virtue of subparagraph (1) or (2) of paragraph 7 of this Schedule in the case of an investment company in respect of any fixed asset investments need not be charged to the company's profit and loss account if they are either—
(a) charged against any reserve account to which any amount excluded by subparagraph (1) of this paragraph from the requirements of the said paragraph 22 has been credited, or
(b) shown as a separate item in the company's balance sheet under the sub-heading “other reserves”.
(3) For the purposes of this paragraph as it applies in relation to any company, “fixed asset investment” means any asset falling to be included under any item shown in the company' balance sheet under the subdivision “financial assets” under the general item “fixed assets”.
57. Any distribution made by an investment company which reduces the amount of its net assets to less than the aggregate of its called-up share capital and undistributable reserves shall be disclosed in a note to the company's accounts.
58. A company shall be treated as an investment company for the purposes of this Part in relation to any financial year of the company if—
(a) during the whole of that year, it was an investment company within the meaning of Part IV of the Act of 1983,
(b) it was not at any time during that year prohibited by section 47 of that Act from making a distribution.
59. Where a company entitled to the benefit of any provision contained in this Part is a holding company, the reference in paragraph 48 of this Schedule to consolidated accounts complying with the requirements of the Companies Acts, 1963 to 1986, shall, in relation to consolidated accounts of that company, be construed as referring to those requirements insofar only—
(a) as they apply to the separate accounts of that company, and
(b) as they apply otherwise than by virtue of paragraphs 47 and 48 of this Schedule to any group accounts prepared by that company.
Part VII
INTERPRETATION OF SCHEDULE
Assets: fixed or current
60. For the purposes of this Schedule, assets of a company shall be taken to be fixed assets if they are intended for use on a continuing basis in the company's activities, and any assets not intended for such use shall be taken to be current assets.
Balance sheet date
61. For the purposes of this Schedule, “balance sheet date”, in relation to a balance sheet, means the date as at which the balance sheet was prepared.
Capitalisation
62. References in this Schedule to capitalising any work or costs are references to treating that work or those costs as a fixed asset.
Fellow subsidiary
63. For the purposes of this Schedule, a body corporate shall be treated as a fellow subsidiary of another body corporate if both are subsidiaries of the same body corporate but neither is the other's.
Group companies
64. For the purposes of this Schedule, “group company”, in relation to any company, means any body corporate which is that company's subsidiary or a holding company, or a subsidiary of that company's holding company.
Historical cost accounting rules
65. References in this Schedule to the historical cost accounting rules shall be read in accordance with paragraph 17 of this Schedule.
Listed investments
66. In this Schedule, “listed investments” means an investment as respects which there has been granted a listing on a recognised stock exchange within the State or on any stock exchange of repute outside the State.
Loans
67. For the purposes of this Schedule, a loan shall be treated as falling due for payment, and an instalment of a loan shall be treated as falling due for payment, on the earliest date on which the lender could require repayment or (as the case may be) payment, if he exercised all options and rights available to him.
Materiality
68. Amounts which in the particular context of any provision of this Schedule are not material may be disregarded for the purposes of that provision.
Provisions
69. (1) References in this Schedule to provisions for depreciation or diminution in value of assets are references to any amount written off by way of providing for depreciation or diminution in value of assets.
(2) Any reference in the profit and loss account formats set out in Part I of this Schedule to the depreciation of, or amounts written off, assets of any description is a reference to any provision for depreciation or diminution in value of assets of that description.
70. References in this Schedule to provisions for liabilities or charges are references to any amount retained as reasonably necessary for the purpose of providing for any liability or loss which is either likely to be incurred, or certain to be incurred but uncertain as to amount or as to the date on which it will arise.
Purchase price
71. References in this Schedule (however expressed) to the purchase price of an asset of a company or of any raw materials or consumables used in the production of any such asset shall be read as including references to any consideration (whether in cash or otherwise) given by the company in respect of that asset or in respect of those materials or consumables (as the case may require).
Realised profits
72. Without prejudice to—
(a) the construction of any other expression by reference (where appropriate) to accepted accounting principles or practice, or
(b) any specific provision for the treatment of profits of any description as realised,
it is hereby declared for the avoidance of doubt that references in this Schedule to realised profits, in relation to a company's accounts, are references to such profits of the company as fall to be treated as realised profits for the purposes of those accounts in accordance with principles generally accepted with respect to the determination for accounting purposes of realised profits at the time when those accounts are prepared.
Related companies
73. (1) For the purposes of this Schedule, “related company”, in relation to any company, means any body corporate (other than one which is a group company in relation to that company) in which that company holds on a long term basis a qualifying capital interest for the purpose of securing a contribution to that company's own activities by the exercise of any control or influence arising from that interest.
(2) In this paragraph—
“qualifying capital interest” in relation to any body corporate, means an interest in shares comprised in the equity share capital of that body corporate of a class carrying rights to vote in all circumstances at general meetings of that body corporate;
“equity share capital” has the meaning assigned to it by section 155 (5) of the Principal Act.
(3) Where—
(a) a company holds a qualifying capital interest in a body corporate, and
(b) the nominal value of any such shares in that body corporate held by that company as are mentioned in subparagraph (2) of this paragraph is equal to twenty per cent. or more of the nominal value of all such shares in that body corporate as are mentioned in subparagraph (2) of this paragraph,
it shall be presumed to hold that interest on the basis and for the purpose mentioned in subparagraph (1) of this paragraph unless the contrary is shown.
Staff costs
74. In this Schedule—
“social welfare costs” means any contribution by a company to any state social welfare, social security or pension scheme, fund or arrangement, being a fund or arrangement connected with such a scheme, and “social welfare” means any such scheme fund or arrangement;
“pension costs” include any other contributions by a company for the purposes of any pension scheme established for the purpose of providing pensions for persons employed by the company, any sums set aside for that purpose and any amounts paid by the company in respect of pensions without first being so set aside;
and any amount stated in respect of either of the above items or in respect of the item “wages and salaries” in a company's profit and loss account shall be determined by reference to payments made or costs incurred in respect of all persons employed by the company during the financial year concerned who are taken into account in determining the relevant annual number for the purposes of paragraph 42 (1) (a) of this Schedule.
Turnover
75. For the purposes of this Schedule, “turnover”, in relation to any company, means the amounts derived from the provision of goods and services falling within the company's ordinary activities, after deduction of—
(a) trade discounts,
(b) value-added tax, and
(c) any other taxes based on the amounts so derived.
Wholly-owned Subsidiaries
76. A body corporate shall be deemed for the purposes of this Schedule to be a wholly-owned subsidiary of another if it would be so deemed for the purposes of section 150 of the Principal Act.
Uimhir 25 de 1986
ACHT NA gCUIDEACHTAÍ (LEASÚ), 1986
RIAR NA nALT
Foirm agus Ábhair na gCuntas
Na Foirmlí Riachtanacha do Chuntais
Rialacha um Chostas Bunaidh i nDáil le Cuntais a Tharraingt suas
Rialacha Comhroghnacha i nDáil le Cuntais a Tharraingt suas
Faisnéis a Cheanglaítear a Thabhairt i Nótaí a Bheidh ag Gabháil le Cuntais
Forálacha Speisialta i gCás inar Cuideachta Shealbhaíochta nó Fochuideachta Cuideachta
Forálacha Speisialta i gCás inar Cuideachta Infheistíochta Cuideachta
Léiriú ar an Sceideal
Na hAchtanna dá dTagraítear | |
Achtanna na gCuideachtaí, 1963 go 1982 | |
Na hAchtanna um Bainc Thaisce Iontaobhais, 1863 go 1965 | |
Uimhir 25 de 1986
ACHT NA gCUIDEACHTAÍ (LEASÚ), 1986
[An tiontú oifigiúil]
Léiriú.
1.—(1) San Acht seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “Acht 1983” Acht na gCuideachtaí (Leasú), 1983;
ní fholaíonn “cuideachta” cuideachta neamhtheoranta;
ní fholaíonn “cuideachta phríobháideach” cuideachta neamhtheoranta;
ciallaíonn “cuideachta phoiblí” cuideachta seachas cuideachta phríobháideach;
ciallaíonn “an Príomh-Acht” Acht na gCuideachtaí, 1963.
(2) San Acht seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt, folóidh tagairt do chlár comhardaithe nó do chuntas sochair agus dochair tagairt d'aon nótaí a bheidh ag gabháil leis na cuntais atá i gceist, nó d'aon doiciméid a bheidh i gceangal leo, ina dtugtar faisnéis a cheanglaítear le haon fhoráil d'Achtanna na gCuideachtaí, 1963 go 1986, agus a cheanglaítear nó a cheadaítear a thabhairt, le haon fhoráil den sórt sin, i nóta a bheidh ag gabháil le cuntais chuideachta nó i ndoiciméad a bheidh i gceangal leo.
Réim an Achta.
2.—(1) Níl feidhm ag an Acht seo—
(a) maidir le cuideachta nach bhfuil ag trádáil chun go bhfaighidh na comhaltaí gnóchan,
(b) maidir le cuideachta lena mbaineann fo-alt (4) (c) d'alt 128 den Phríomh-Acht,
(c) maidir le cuideachta a bhfuil ordú faoi fho-alt (5) den alt sin i bhfeidhm ina leith.
(2) Níl feidhm ag ailt 3 go 6, 8 go 12, 17 go 19 agus 24 den Acht seo—
(a) i ndáil le cuideachta is sealbhóir ceadúnais faoi Acht an Bhainc Ceannais, 1971,
(b) i ndáil le cuideachta is banc taisce iontaobhais arna dheimhniú faoi na hAchtanna um Bainc Thaisce Iontaobhais, 1863 go 1965,
(c) i ndáil le cuideachta atá ag gabháil go hiomlán do chomhaontuithe fruilcheannaigh (de réir bhrí an Achta Fost-Cheannaigh, 1946) agus comhaontuithe díola creidmheasa (de réir bhrí an Achta sin) a dhéanamh i leith earraí is leis an gcuideachta,
(d) i ndáil le cuideachta atá ag gabháil do thaiscí nó cistí inaisíoctha eile a ghlacadh nó do chreidmheas a dheonú dá cuntas féin,
(e) i ndáil le Corparáid an Chairde Talmhaíochta, cuideachta phoiblí theoranta,
(f) i ndáil le Fóir Teoranta, nó
(g) i ndáil le Cuideachta an Chairde Tionscail, Cuideachta Phoiblí Theoranta.
(3) Níl feidhm ag ailt 3 go 12, 17 go 19 agus 24 den Acht seo i ndáil le cuideachta is sealbhóir ar údarú faoi Rialacháin na gComhphobal Eorpach (Árachas Neamh-Shaoil), 1976 (I.R. Uimh. 115 de 1976), nó ar údarú faoi Rialacháin na gComhphobal Eorpach (Árachas Saoil), 1984 (I.R. Uimh. 57 de 1984).
Forálacha ginearálta i ndáil le cuntais.
3.—(1) Faoi réir fho-alt (2) den alt seo, gach clár comhardaithe agus gach cuntas sochair agus dochair de chuid cuideachta a leagfar faoi bhráid cruinniú ginearálta bliantúil de chuid na cuideachta de bhun alt 148 den Phríomh-Acht, comhlíonfaidh sé na ceanglais seo a leanas agus ní bheidh feidhm ag alt 149 (seachas fo-alt (5) agus, a mhéid a bhaineann sé leis an bhfo-alt sin (5), le fo-alt (7)) den Acht sin maidir le haon chlár comhardaithe nó cuntas sochair agus dochair den sórt sin:
(a) comhlíonfaidh gach clár comhardaithe agus gach cuntas sochair agus dochair den sórt sin forálacha ailt 4 agus 5 den Acht seo agus an Sceideal a ghabhann leis an Acht seo,
(b) tabharfaidh gach clár comhardaithe den sórt sin de chuid cuideachta léargas fíorcheart ar staid chúrsaí na cuideachta amhail ag deireadh a bliana airgeadais agus tabharfaidh gach cuntas sochair agus dochair den sórt sin de chuid cuideachta léargas fíorcheart ar bhrabús nó ar chaillteanas na cuideachta don bhliain airgeadais,
(c) más rud é nach dtabharfadh clár comhardaithe nó cuntas sochair agus dochair, arna tharraingt suas de réir mhír (a) den fho-alt seo, faisnéis leordhóthanach le mír (b) den fho-alt seo a chomhlíonadh, tabharfar aon fhaisnéis bhreise is gá sa chlár comhardaithe sin nó sa chuntas sochair agus dochair sin nó i nóta a bheidh ag gabháil leis na cuntais,
(d) más rud é, de dheasca imthosca speisialta, nach bhféadfadh cuntais chuideachta, i gcás go n-ullmhófaí iad i gcomhlíonadh na míre sin (a), mír (b) a chomhlíonadh (fiú dá dtabharfaí faisnéis bhreise faoi mhír (c) den fho-alt seo), imeoidh stiúrthóirí na cuideachta, a mhéid is gá chun an mhír sin a chomhlíonadh, ó cheanglais an Sceidil a ghabhann leis an Acht seo agus iad ag ullmhú na gcuntas sin,
(e) i gcás go n-imeoidh stiúrthóirí cuideachta ó cheanglais an ailt seo, cuirfidh siad nóta ag gabháil le cuntais na cuideachta ina dtabharfar sonraí faoi na cásanna ar leith inar imíodh ó na ceanglais, na cúiseanna a bhí leis an imeacht sin agus an éifeacht a bhí leis an imeacht sin ar na cuntais,
agus, dá réir sin, in Achtanna na gCuideachtaí, 1963 go 1982, agus in Acht na gCuideachtaí (Leasú), 1983, i ndáil le cuideachta lena mbaineann an tAcht seo—
(i) forléireofar tagairtí don alt sin 149 mar thagairtí d'fho-alt (5) agus, a mhéid a bhaineann sé leis an bhfo-alt sin (5), d'fho-alt (7) den alt sin 149 agus do na forálacha den Acht seo atá ar comhréir leis na forálacha eile den alt sin 149, agus
(ii) forléireofar tagairtí don Séú Sceideal mar thagairtí d'fhorálacha comhréire an Achta seo.
(2) Ní bheidh feidhm ag fo-alt (1) den alt seo maidir le cuntas sochair agus dochair cuideachta más rud é—
(a) go bhfuil fochuideachtaí ag an gcuideachta, agus
(b) go mbeidh an cuntas sochair agus dochair cumtha ina chuntas comhdhlúite sochair agus dochair a dhéileálann le gach ceann nó aon cheann d'fhochuideachtaí na cuideachta mar aon leis an gcuideachta féin, agus—
(i) go gcomhlíonfaidh sé ceanglais an Achta seo i ndáil le cuntais chomhdhlúite sochair agus dochair, agus
(ii) go dtaispeánfaidh sé cé mhéad den bhrabús nó den chaillteanas comhdhlúite don bhliain airgeadais áirithe a ndéileáiltear leis i gcuntais na cuideachta.
(3) Más rud é, i gcás cuideachta, go mbainfear buntáiste as fo-alt (2) den alt seo, nochtfar sin i nóta a bheidh ag gabháil leis na grúpchuntais.
(4) Tá sáraíocht ag fo-alt (1) (b) den alt seo ar cheanglais ailt 4 agus 5 den Acht seo, agus ar an Sceideal a ghabhann leis an Acht seo, agus ar na ceanglais eile go léir d'Achtanna na gCuideachtaí, 1963 go 1986, i dtaobh na nithe a bheidh le háireamh i gcuntais chuideachta nó i nótaí a bheidh ag gabháil leis na cuntais sin; agus, dá réir sin, más rud é nach dtabharfadh clár comhardaithe nó cuntas sochair agus dochair cuideachta, arna tharraingt suas de réir na gceanglas sin, faisnéis leordhóthanach leis an bhfo-alt sin (1) (b) a chomhlíonadh, tabharfar aon fhaisnéis bhreise is gá sa chlár comhardaithe sin nó sa chuntas sochair agus dochair sin nó i nóta a bheidh ag gabháil leis na cuntais.
Foirmlí do chuntais.
4.—(1) Faoi réir fhorálacha an ailt seo, ní mór do gach clár comhardaithe de chuid cuideachta na hítimí atá liostaithe i gceachtar de na foirmlí do chlár comhardaithe atá leagtha amach sa Sceideal a ghabhann leis an Acht seo a thaispeáint agus ní mór do gach cuntas sochair agus dochair de chuid cuideachta na hítimí atá liostaithe in aon cheann de na foirmlí do chuntas sochair agus dochair atá leagtha amach amhlaidh a thaispeáint agus, i gceachtar cás, beidh na hítimí sin san ord, agus faoi na ceannteidil agus na fo-cheannteidil, atá san fhoirmle atá á húsáid.
(2) Ní fhorléireofar fo-alt (1) den alt seo mar fho-alt a cheanglaíonn an ceannteideal nó an fo-cheannteideal d'aon ítim i gclár comhardaithe cuideachta, nó i gcuntas sochair agus dochair cuideachta, a bheith sonraithe le haon litir nó uimhir atá sannta don ítim sin sna foirmlí atá leagtha amach sa Sceideal a ghabhann leis an Acht seo.
(3) I gcás go mbeidh clár comhardaithe cuideachta, nó cuntas sochair agus dochair cuideachta, ullmhaithe faoi threoir ceann de na foirmlí atá leagtha amach sa Sceideal a ghabhann leis an Acht seo, úsáidfidh stiúrthóirí na cuideachta an fhoirmle chéanna le linn dóibh a bheith ag ullmhú na gcuntas do bhlianta airgeadais dá éis sin mura mbeidh, dar leo, cúiseanna speisialta ann chun iad a athrú.
(4) I gcás go ndéantar aon athrú, de réir fho-alt (3) den alt seo, ar an bhfoirmle a úsáidtear le linn clár comhardaithe cuideachta, nó cuntas sochair agus dochair cuideachta, a bheith á ullmhú, tabharfar na cúiseanna a bhí leis an athrú, mar aon le sonraí iomlána i dtaobh an athraithe, i nóta a bheidh ag gabháil leis na cuntais ina n-úsáidtear an fhoirmle nua den chéad uair.
(5) Aon ítim a cheanglaítear a thaispeáint, de réir an Sceidil a ghabhann leis an Acht seo, i gclár comhardaithe cuideachta, nó i gcuntas sochair agus dochair cuideachta, féadfar sonraí níos mine a thabhairt ina leith ná mar a cheanglaítear leis an bhfoirmle a úsáidtear.
(6) Aon ítimí dá sanntar uimhir Arabach in aon cheann de na foirmlí atá leagtha amach sa Sceideal a ghabhann leis an Acht seo, féadfar iad a chur le chéile i gcuntais chuideachta—
(a) in aon chás nach méideanna ábhartha méideanna leithleacha na n-ítimí sin le linn staid chúrsaí na cuideachta, nó brabús nó caillteanas na cuideachta, a bheith á mheasúnú don bhliain airgeadais lena mbaineann, nó
(b) in aon chás a n-éascaíonn cur le chéile na n-ítimí sin an mheasúnacht sin.
(7) I gcás go gcuirtear le chéile ítimí i gcuntais chuideachta de bhun fho-alt (6) (b) den alt seo, nochtfar, i nóta a bheidh ag gabháil leis na cuntais, méideanna leithleacha aon ítimí a cuireadh le chéile amhlaidh.
(8) Maidir le gach ítim a thaispeántar i gclár comhardaithe cuideachta, nó i gcuntas sochair agus dochair cuideachta, taispeánfar freisin an méid comhréireach don bhliain airgeadais díreach roimh an mbliain airgeadais lena mbaineann an clár comhardaithe nó an cuntas sochair agus dochair agus, mura bhfuil an méid comhréireach sin inchomórtais leis an méid atá le taispeáint i leith na hítime atá i gceist maidir leis an mbliain airgeadais lena mbaineann an clár comhardaithe nó an cuntas sochair agus dochair, déanfar an méid comhréireach sin a choigeartú, agus tabharfar, i nóta a bheidh ag gabháil leis na cuntais, sonraí i dtaobh an choigeartaithe agus na cúiseanna a bhí leis.
(9) Faoi réir fho-alt (10) den alt seo, aon cheannteideal nó focheannteideal a fhreagraíonn d'ítim atá liostaithe san fhoirmle a úsáidtear le linn clár comhardaithe cuideachta, nó cuntas sochair agus dochair cuideachta, a bheith á ullmhú, ní áireofar é sa chlár comhardaithe nó sa chuntas sochair agus dochair, de réir mar a bheidh, mura bhfuil aon mhéid le taispeáint i leith na hítime sin maidir leis an mbliain airgeadais lena mbaineann an clár comhardaithe nó an cuntas sochair agus dochair.
(10) Ní bheidh feidhm ag fo-alt (9) den alt seo in aon chás inar féidir méid a thaispeáint i leith na hítime atá i gceist maidir leis an mbliain airgeadais díreach roimh an mbliain airgeadais lena mbaineann an clár comhardaithe nó an cuntas sochair agus dochair, agus taispeánfar an méid sin faoin gceannteideal nó faoin bhfo-cheannteideal a cheanglaítear leis an bhfoirmle atá á húsáid mar a dúradh.
(11) Ní cead méideanna i leith ítimí a fhreagraíonn do shócmhainní nó d'ioncam a fhritháireamh i gcuntais chuideachta in aghaidh méideanna i leith ítimí a fhreagraíonn do dhliteanais nó do chaiteachas, de réir mar a bheidh, ná vice versa.
(12) Féadfar a áireamh i gclár comhardaithe cuideachta, nó i gcuntas sochair agus dochair cuideachta, ítim a fhreagraíonn do mhéid, nó a chuimsíonn méid, aon sócmhainne nó dliteanais nó ioncaim nó caiteachais nach bhfuil cuimsithe thairis sin in aon cheann de na hítimí atá liostaithe san fhoirmle atá á húsáid, ach ní dhéileálfar leis na nithe seo a leanas mar shócmhainní i gclár comhardaithe cuideachta—
(a) réamhchostais,
(b) costais maidir le haon scaireanna nó bintiúir a eisiúint, agus coimisiún ar an eisiúint sin, agus
(c) costais taighde.
(13) Le linn clár comhardaithe cuideachta, nó cuntas sochair agus dochair cuideachta, a bheith á ullmhú, déanfaidh stiúrthóirí na cuideachta an riar agus na ceannteidil agus na fo-cheannteidil a cheanglaítear thairis sin le fo-alt (1) den alt seo a choigeartú i leith ítimí dá sanntar uimhir Arabach san fhoirmle atá á húsáid, in aon chás inar gá coigeartú den sórt sin mar gheall ar chineál speisialta ghnó na cuideachta.
(14) I ngach cuntas sochair agus dochair cuideachta taispeánfar méid bhrabús nó chaillteanas na cuideachta ar ghnáth-ghníomhaíochtaí roimh cháin.
(15) Taispeánfar i gcuntas sochair agus dochair cuideachta do bhliain airgeadais—
(a) méid comhiomlán na ndíbhinní a íocadh agus méid comhiomlán na ndíbhinní a bheartaítear a íoc, ar leithligh,
(b) aon aistriú idir an cuntas sochair agus dochair agus cúlchistí,
(c) aon mhéadú nó laghdú ar iarmhéid an chuntais sochair agus dochair ón mbliain airgeadais díreach roimhe sin,
(d) an brabús nó an caillteanas a tugadh anall i dtosach na bliana, agus
(e) an brabús nó an caillteanas a thugtar anonn i ndeireadh na bliana.
Prionsabail chuntasaíochta.
5.—Faoi réir alt 6 den Acht seo, déanfar na méideanna a bheidh le háireamh i gcuntais chuideachta i leith na n-ítimí a thaispeántar a chinneadh de réir na bprionsabal seo a leanas:
(a) toimhdeofar go bhfuil an chuideachta ag seoladh gnó mar ghnóthas reatha,
(b) cuirfear beartais chuntasaíochta i bhfeidhm go seasta ó bhliain airgeadais amháin go chéile,
(c) déanfar méid aon ítime sna cuntais a chinneadh ar bhonn stuama agus go háirithe—
(i) ní dhéanfar ach brabúis a bheidh réadaithe ar dháta an chláir chomhardaithe a áireamh sa chuntas sochair agus dochair, agus
(ii) déanfar na dliteanais agus na caillteanais go léir a d'éirigh, nó is dócha a éireoidh, maidir leis an mbliain airgeadais lena mbaineann na cuntais, nó maidir le bliain airgeadais roimhe sin, a chur i gcuntas, lena n-áirítear na dliteanais sin agus na caillteanais sin nach dtagann chun suntais go dtí dáta idir dáta an chláir chomhardaithe agus an dáta ar a sínítear na cuntais de bhun alt 156 den Phríomh-Acht,
(d) déanfar an t-ioncam agus na muirir go léir a bhaineann leis an mbliain airgeadais lena mbaineann na cuntais a chur i gcuntas gan féachaint do dháta na fála nó na híocaíochta, agus
(e) le linn méid comhiomlán aon ítime a bheith á chinneadh, déanfar méid gach sócmhainne nó gach dliteanais a bheidh le cur i gcuntas a chinneadh ar leithligh.
Imeacht ó na prionsabail chuntasaíochta.
6.—Má dhealraíonn sé do stiúrthóirí cuideachta go bhfuil cúiseanna speisialta ann le himeacht ó aon cheann de na prionsabail a shonraítear in alt 5 den Acht seo, féadfaidh siad imeacht amhlaidh uaidh, ach luafar, i nóta a bheidh ag gabháil le cuntais na cuideachta don bhliain airgeadais lena mbaineann, sonraí faoi na cásanna inar imíodh uaidh, na cúiseanna a bhí leis agus an éifeacht a bhí leis an imeacht sin ar chlár comhardaithe na cuideachta agus ar chuntas sochair agus dochair na cuideachta.
Doiciméid nach foláir a bheith i gceangal le tuairisceán bliantúil.
7.—(1) Faoi réir fhorálacha an Achta seo, cuirfear na doiciméid seo a leanas i gceangal leis an tuairisceán bliantúil—
(a) (i) i gcás cuideachta seachas cuideachta lena mbaineann fo-alt (2) nó (3) d'alt 2 den Acht seo, cóip de chlár comhardaithe na cuideachta, agus de chuntas sochair agus dochair na cuideachta, arna dtarraingt suas de réir ailt 3, 4 agus 5 den Acht seo agus an Sceidil a ghabhann leis an Acht seo,
(ii) i gcás cuideachta lena mbaineann alt 2 (2) den Acht seo, cóip de chlár comhardaithe na cuideachta, agus de chuntas sochair agus dochair na cuideachta, arna dtarraingt suas de réir an Phríomh-Achta, mar aon le cóip de thuarascáil na n-iniúchóirí ar gach clár comhardaithe agus cuntas sochair agus dochair den sórt sin agus den tuarascáil ó na stiúrthóirí a bhí ag gabháil leis an gcéanna, agus beidh gach cóip den sórt sin deimhnithe ag stiúrthóir ar an gcuideachta, agus ag rúnaí na cuideachta, mar chóip dhílis den chlár comhardaithe sin, den chuntas sochair agus dochair sin, nó den tuarascáil sin, de réir mar a bheidh, a leagadh faoi bhráid an chruinnithe ghinearálta bhliantúil den chuideachta a tionóladh i rith na tréimhse lena mbaineann an tuairisceán, agus
(b) más i dteanga seachas Béarla nó Gaeilge do dhoiciméad ar clár comhardaithe, cuntas sochair agus dochair, tuarascáil nó ráiteas é a bheidh i gceangal leis an tuairisceán bliantúil, ní foláir tiontú i mBéarla nó i nGaeilge, arna dheimhniú ar an modh forordaithe gur tiontú cruinn é, a bheith i gceangal le gach doiciméad den sórt sin.
(2) Más rud é, maidir le doiciméad a cheanglaítear leis an alt seo a bheith i gceangal leis an tuairisceán bliantúil dá dtagraítear i bhfo-alt (1) den alt seo, nach gcomhlíonfaidh sé forálacha an dlí a bhí i bhfeidhm ar dháta an iniúchta iomchuí maidir le foirm an doiciméid agus a mbeidh ann, déanfaidh an chuideachta lena mbaineann cibé leasuithe is gá ar an gcóip chun í a chur i gcomhréir leis na forálacha sin, agus ní foláir a lua sa chóip gur leasaíodh amhlaidh í.
(3) Ní bheidh feidhm ag alt 128 den Phríomh-Acht maidir le cuideachta lena mbaineann an t-alt seo.
Mionchuideachtaí agus cuideachtaí meánmhéide.
8.—(1) Faoi réir alt 9 den Acht seo—
(a) beidh cuideachta phríobháideach cáilithe le go n-áireofaí í mar mhionchuideachta chun críocha an Achta seo maidir le haon bhliain airgeadais de chuid na cuideachta má chomhlíonann an chuideachta, maidir leis an mbliain sin agus leis an mbliain airgeadais de chuid na cuideachta atá díreach roimh an mbliain sin, dhá cheann ar a laghad de na coinníollacha a shonraítear i bhfo-alt (2) den alt seo, agus
(b) beidh cuideachta phríobháideach cáilithe le go n-áireofaí í mar chuideachta mheánmhéide chun críocha an Achta seo maidir le haon bhliain airgeadais de chuid na cuideachta má chomhlíonann an chuideachta, maidir leis an mbliain sin agus leis an mbliain airgeadais de chuid na cuideachta atá díreach roimh an mbliain sin, dhá cheann ar a laghad de na coinníollacha a shonraítear i bhfo-alt (3) den alt seo.
(2) Is iad seo a leanas na coinníollacha cáilitheacha le go n-áireofaí cuideachta mar mhionchuideachta maidir le haon bhliain airgeadais:
(a) ní bheidh iomlán a cláir chomhardaithe don bhliain sin níos mó ná £1,250,000,
(b) ní bheidh méid a láimhdeachais don bhliain sin níos mó ná £2,500,000, agus
(c) ní bheidh meánlíon na ndaoine i bhfostaíocht na cuideachta an bhliain sin níos mó ná 50.
(3) Is iad seo a leanas na coinníollacha cáilitheacha le go n-áireofaí cuideachta mar chuideachta mheánmhéide maidir le haon bhliain airgeadais:
(a) ní bheidh iomlán a cláir chomhardaithe don bhliain sin níos mó ná £5,000,000,
(b) ní bheidh méid a láimhdeachais don bhliain sin níos mó ná £10,000,000, agus
(c) ní bheidh meánlíon na ndaoine i bhfostaíocht na cuideachta an bhliain sin níos mó ná 250.
(4) San alt seo ciallaíonn “iomlán an chláir chomhardaithe”, i ndáil le haon bhliain airgeadais de chuid cuideachta—
(a) i gcás ina n-úsáideann an chuideachta Foirmle 1 de na foirmlí do chlár comhardaithe atá leagtha amach sa Sceideal a ghabhann leis an Acht seo, comhiomlán na méideanna a thaispeántar i gclár comhardaithe na cuideachta don bhliain sin faoi cheannteidil a fhreagraíonn d'ítimí A agus B san Fhoirmle sin, agus
(b) i gcás ina n-úsáideann an chuideachta Foirmle 2 de na foirmlí sin, comhiomlán na méideanna a thaispeántar amhlaidh faoi “Sócmhainní”.
(5) San alt seo ciallaíonn “méid láimhdeachais”, i ndáil le haon bhliain airgeadais de chuid cuideachta, méideanna an láimhdeachais a thaispeántar i gcuntas sochair agus dochair na cuideachta faoi cheannteidil a fhreagraíonn do na hítimí iomchuí in aon cheann de na Foirmlí do chuntas sochair agus dochair atá leagtha amach sa Sceideal a ghabhann leis an Acht seo.
(6) I bhfeidhmiú an ailt seo maidir le haon tréimhse is bliain airgeadais cuideachta, ach nach bliain í iarbhír, déanfar na méideanna a shonraítear i bhfo-ailt (2) (b) agus (3) (b) den alt seo a choigeartú go comhréireach.
(7) Beidh cuideachta phríobháideach a chorprófar ar thosach feidhme an ailt seo, nó dá éis, cáilithe le go n-áireofaí í mar mhionchuideachta nó, de réir mar a bheidh, mar chuideachta mheánmhéide, maidir leis an gcéad bhliain airgeadais dá cuid má chomhlíonann sí dhá cheann ar a laghad de na coinníollacha cáilitheacha iomchuí a shonraítear i bhfo-alt (2) nó (3), de réir mar is cuí, den alt seo maidir leis an mbliain airgeadais sin.
(8) Beidh cuideachta phríobháideach a corpraíodh roimh an tosach feidhme sin cáilithe le go n-áireofaí í, faoi fho-alt (1) den alt seo, mar mhionchuideachta nó, de réir mar a bheidh, mar chuideachta mheánmhéide, maidir leis an gcéad bhliain airgeadais de chuid na cuideachta ina gceanglaítear cuntais na cuideachta a ullmhú de réir alt 3 den Acht seo má chomhlíonann sí dhá cheann ar a laghad de na coinníollacha cáilitheacha iomchuí a shonraítear i bhfo-alt (2) nó (3), de réir mar is cuí, den alt seo maidir leis an gcéad bhliain airgeadais sin nó leis an mbliain airgeadais díreach roimh an mbliain sin.
(9) Chun críocha fho-ailt (2) (c) agus (3) (c) den alt seo, cinnfear an meánlíon daoine i bhfostaíocht cuideachta tríd an modh ríomha a chur i bhfeidhm atá forordaithe, le mír 42 (4) den Sceideal a ghabhann leis an Acht seo, d'fhonn cinneadh a dhéanamh ar an líon a cheanglaítear le fomhír (1) den mhír sin a bheith luaite i nóta a bheidh ag gabháil le cuntais chuideachta.
(10) Nuair a bheifear, chun críocha fho-alt (8) den alt seo, ag cinneadh cé acu a chomhlíonann nó nach gcomhlíonann cuideachta dhá cheann ar a laghad de na coinníollacha cáilitheacha iomchuí a shonraítear i bhfo-alt (2) nó (3), de réir mar is cuí, den alt seo maidir le bliain airgeadais i gcás nach mbeidh cuntais na cuideachta maidir leis an mbliain sin, arna n-ullmhú faoi Achtanna na gCuideachtaí, 1963 go 1983, ullmhaithe de réir an Achta seo, forléireofar fo-alt (4) den alt seo mar fho-alt a thagraíonn do chomhiomlán aon mhéideanna a bheidh ar áireamh i gclár comhardaithe na cuideachta don bhliain sin agus a fhreagraíonn do na méideanna a luaitear i mír (a) nó (b), de réir mar is cuí, den fho-alt sin.
(11) Féadfaidh an tAire, le hordú, méideanna, iomláin agus líonta éagsúla, faoi seach, a chur in ionad na méideanna, na n-iomlán agus na líonta a bheidh sonraithe de thuras na huaire i bhfo-ailt (2) agus (3) den alt seo agus beidh éifeacht leis na fo-ailt sin de réir aon ordaithe a bheidh i bhfeidhm de thuras na huaire faoin alt seo.
(12) Aon ordú a dhéanfar faoin alt seo leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus má dhéanann ceachtar Teach acu sin, laistigh den lá is fiche a shuífidh an Teach sin tar éis an t-ordú a leagan faoina bhráid, rún a rith ag neamhniú an ordaithe, beidh an t-ordú ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin ordú.
Mionchuideachtaí agus cuideachtaí meánmhéide a athrangú.
9.—(1) I gcás go mbeidh cuideachta phríobháideach cáilithe le go n-áireofaí í mar mhionchuideachta faoi fho-alt (1) d'alt 8 den Acht seo, leanfaidh sí de bheith cáilithe amhlaidh mura rud é, sa bhliain airgeadais is déanaí de chuid na cuideachta agus i mbliain airgeadais na cuideachta díreach roimh an mbliain sin, nach gcomhlíonann sí dhá cheann ar a laghad de na coinníollacha atá leagtha amach i bhfo-alt (2) den alt sin 8 agus más rud é nach gcomhlíonann sí, le linn gach bliain den dá bhliain sin, dhá cheann ar a laghad de na coinníollacha sin, scoirfidh sí de bheith cáilithe amhlaidh maidir leis an mbliain airgeadais is déanaí dá cuid.
(2) I gcás go mbeidh cuideachta phríobháideach cáilithe le go n-áireofaí í mar chuideachta mheánmhéide faoi fho-alt (1) d'alt 8 den Acht seo, leanfaidh sí de bheith cáilithe amhlaidh mura rud é, sa bhliain airgeadais is déanaí de chuid na cuideachta agus i mbliain airgeadais na cuideachta díreach roimh an mbliain sin, nach gcomhlíonann sí dhá cheann ar a laghad de na coinníollacha atá leagtha amach i bhfo-alt (3) den alt sin 8 maidir le cuideachta a áireamh mar chuideachta mheánmhéide agus más rud é nach gcomhlíonann sí, le linn gach bliain den dá bhliain sin, dhá cheann ar a laghad de na coinníollacha sin, scoirfidh sí de bheith cáilithe amhlaidh maidir leis an mbliain airgeadais is déanaí dá cuid.
(3) Aon chuideachta a bhí cáilithe le go n-áireofaí í mar chuideachta mheánmhéide faoi fho-alt (2) den alt seo sa bhliain airgeadais díreach roimh an mbliain airgeadais is déanaí dá cuid, beidh sí cáilithe le go n-áireofaí í mar mhionchuideachta chun críocha an Achta seo maidir leis an mbliain airgeadais is déanaí dá cuid má chomhlíonann sí, sa dá bhliain sin, dhá cheann ar a laghad de na coinníollacha atá leagtha amach in alt 8 (2) den Acht seo.
(4) I gcás go scoirfidh cuideachta phríobháideach de bheith cáilithe mar a shonraítear i bhfo-alt (1) nó (2) den alt seo, beidh feidhm ag alt 8 den Acht seo maidir leis an gcuideachta ionann is dá mba nach raibh sí cáilithe riamh cheana le go n-áireofaí í mar mhionchuideachta, nó mar chuideachta mheánmhéide, faoin alt sin.
Mionchuideachtaí a bheith díolmhaithe ó fhorálacha áirithe d'ailt 3 agus 7.
10.—(1) D'ainneoin mhír (a) d'alt 3 (1) den Acht seo, ach faoi réir mhír (b) den alt sin 3 (1), féadfaidh stiúrthóirí cuideachta a áirítear mar mhionchuideachta de bhun alt 8 (1) den Acht seo clár comhardaithe giorraithe a tharraingt suas nach dtaispeánfar ann ach na hítimí sin a bhfuil litreacha nó uimhreacha rómhánacha rompu i bhFoirmlí 1 agus 2 de na foirmlí do chlár comhardaithe atá leagtha amach sa Sceideal a ghabhann leis an Acht seo:
Ar choinníoll go ndéanfar na méideanna iomlána a thiocfaidh chun bheith dlite laistigh de bhliain amháin agus tar éis bliana amháin a thaispeáint ar leithligh d'ítim B.II i bhFoirmle 1 agus d'ítimí B. II faoi “Sócmhainní” agus C faoi “Dliteanais” i bhFoirmle 2 de na foirmlí do chlár comhardaithe i ndáil le féichiúnaithe agus creidiúnaithe.
(2) Féadfaidh cuideachta a áirítear mar mhionchuideachta de bhun alt 8 (1) den Acht seo, in ionad na ceanglais chuige sin in alt 7 den Acht seo a chomhlíonadh, cóip de chlár comhardaithe na cuideachta arna tharraingt suas de réir fho-alt (1) den alt seo maidir leis an tréimhse dá dtagraíonn an tuairisceán a chur i gceangal leis an tuairisceán bliantúil i ndáil leis an gcuideachta dá dtagraítear san alt sin agus, d'ainneoin an ailt sin 7, ní bheidh sé de cheangal ar an gcuideachta cóip de chuntas sochair agus dochair na cuideachta nó tuarascáil na stiúrthóirí a bheidh ag gabháil le clár comhardaithe na cuideachta a chur i gceangal leis an tuairisceán.
Cuideachtaí meánmhéide a bheith díolmhaithe ó fhorálacha áirithe d'ailt 3 agus 7.
11.—(1) D'ainneoin mhír (a) d'alt 3 (1) den Acht seo, ach faoi réir mhír (b) den alt sin 3 (1), féadfaidh stiúrthóirí cuideachta a áirítear mar chuideachta mheánmhéide faoin Acht seo na hítimí seo a leanas a chur le chéile mar aon ítim amháin ina cuntas sochair agus dochair faoin gceannteideal “ollbhrabús nó ollchaillteanas”, is é sin le rá:
(a) ítimí 1, 2, 3 agus 6 i bhFoirmle 1 de na foirmlí do chuntas sochair agus dochair atá leagtha amach sa Sceideal a ghabhann leis an Acht seo,
(b) ítimí 1 go 5 i bhFoirmle 2 de na foirmlí sin do chuntas sochair agus dochair,
(c) ítimí A.1, B.1 agus B.2 i bhFoirmle 3 de na foirmlí sin do chuntas sochair agus dochair,
(d) ítimí A.1, A.2 agus B.1 go B.4 i bhFoirmle 4 de na foirmlí sin do chuntas sochair agus dochair.
(2) D'ainneoin alt 7 den Acht seo, ach faoi réir alt 3 (1) (b) den Acht seo, féadfaidh cuideachta a áirítear mar chuideachta mheánmhéide faoin Acht seo cóip de chlár comhardaithe giorraithe de chuid na cuideachta don tréimhse lena mbaineann an tuairisceán bliantúil i ndáil leis an gcuideachta a chur i gceangal leis an tuairisceán sin agus ní thaispeánfar inti ach na hítimí sin a bhfuil litreacha nó uimhreacha rómhánacha rompu i bhFoirmlí 1 agus 2 de na foirmlí do chlár comhardaithe atá leagtha amach sa Sceideal a ghabhann leis an Acht seo:
Ar choinníoll go ndéanfar na méideanna i leith na n-ítimí seo a leanas a nochtadh ar leithligh i gclár comhardaithe na cuideachta nó sna nótaí a bheidh ag gabháil le cuntais na cuideachta, is é sin le rá:
(a) i bhFoirmle 1 de na foirmlí sin do chlár comhardaithe, ítimí A.I.3, A.II.1, 2, 3 agus 4, A.III.1, 2, 3, 4 agus 7, B.II.2, 3 agus 6, B.III.1 agus 2, C.1, 2, 6, 7, 8 agus 9 agus F.1, 2, 6, 7, 8 agus 9, agus
(b) i bhFoirmle 2 de na foirmlí sin do chlár comhardaithe, faoi “Sócmhainní”, ítimí A.I.3, A.II.1, 2, 3 agus 4, A.III.1, 2, 3, 4 agus 7, B.II.2, 3 agus 6 agus B.III.1 agus 2 agus faoi “Dliteanais”, ítimí C.1, 2, 6, 7, 8 agus 9:
Ar choinníoll freisin go dtaispeánfar ar leithligh i gclár comhardaithe na cuideachta na méideanna a thiocfaidh chun bheith dlite laistigh de bhliain amháin agus tar éis bliana amháin maidir le hítimí B.II san Fhoirmle sin 1 san iomlán agus maidir le hítimí B.II.2 agus 3, go haonarach, san Fhoirmle sin 1 mar aon leis na méideanna a thiocfaidh chun bheith dlite mar an gcéanna maidir le hiomlán na méideanna do na hítimí seo a leanas, is é sin le rá, san Fhoirmle sin 2, faoi “Sócmhainní”, ítim B.II agus faoi “Dliteanais”, ítim C, agus maidir leis na hítimí seo a leanas, go haonarach, is é sin le rá, san Fhoirmle sin 2, faoi “Sócmhainní”, ítimí B.II.2 agus 3 agus, faoi “Dliteanais”, ítimí C.1, 2, 6 agus 7.
(3) D'ainneoin alt 7 den Acht seo, féadfaidh cuideachta a áirítear mar chuideachta mheánmhéide de bhun alt 8 (1) den Acht seo cóip den chuntas sochair agus dochair arna tharraingt suas de réir fho-alt (1) den alt seo a chur i gceangal leis an tuairisceán bliantúil i ndáil leis an gcuideachta.
Mionchuideachtaí agus cuideachtaí meánmhéide a bheith díolmhaithe i ndáil le nótaí a bheidh ag gabháil le cuntais.
12.—(1) Na forálacha den Sceideal a ghabhann leis an Acht seo (seachas míreanna 24, 26, 27, 33, 34 agus 44) i ndáil leis an bhfaisnéis a cheanglaítear a thabhairt trí nóta a bheidh ag gabháil le cuntais chuideachta, ní bheidh feidhm acu maidir leis na cuntais a bheidh i gceangal le tuairisceán bliantúil cuideachta a áirítear mar mhionchuideachta de bhun alt 8 (1) den Acht seo.
(2) Níl feidhm ag mír 41 den Sceideal a ghabhann leis an Acht seo, i dtaca le faisnéis den chineál a dúradh, maidir le cuideachta a áirítear mar chuideachta mheánmhéide de bhun an ailt sin 8 (1).
Faisnéis nach foláir a bheith i dtuarascáil na stiúrthóirí.
13.—Sa tuarascáil ó stiúrthóirí cuideachta faoi alt 158 den Phríomh-Acht beidh, i dteannta na faisnéise a shonraítear san alt sin, an fhaisnéis seo a leanas:
(a) athbhreithniú ceart ar fhorbairt ghnó na cuideachta agus a fochuideachtaí, más ann dóibh, i rith na bliana airgeadais dar críoch dáta an chláir chomhardaithe iomchuí;
(b) sonraí i dtaobh aon teagmhais thábhachtacha a rinne difear don chuideachta nó d'aon cheann dá fochuideachtaí, más ann dóibh, agus a tharla ó dheireadh na bliana sin;
(c) léiriú ar na forbairtí is dócha á tharlóidh sa todhchaí i ngnó na cuideachta agus a fochuideachtaí, más ann dóibh, agus
(d) léiriú ar ghníomhaíochtaí, más ann, na cuideachta agus a fochuideachtaí, más ann dóibh, sa réimse taighde agus forbartha.
Faisnéis nach foláir a bheith i dtuarascáil na stiúrthóirí i dtaobh an chuideachta d'fháil a scaireanna féin.
14.—Más rud é, in aon bhliain airgeadais de chuid cuideachta—
(a) go bhfaighidh an chuideachta scaireanna sa chuideachta trí fhorghéilleadh nó trí thabhairt suas in ionad forghéilleadh, nó
(b) go bhfaighidh an chuideachta scaireanna sa chuideachta de bhun alt 41 d'Acht 1983, nó
(c) go bhfaighidh duine éigin eile scaireanna sa chuideachta sna himthosca a shonraítear i mír (c) nó (d) d'alt 43 (1) den Acht sin, nó
(d) go gcuirfear scaireanna sa chuideachta faoi réir liain nó muirir eile arna ghlacadh (cibé acu go sainráite nó ar shlí eile) ag an gcuideachta agus a cheadaítear le mír (a), (c) nó (d) d'alt 44 (2) den Acht sin, luafar i dtuarascáil na stiúrthóirí maidir leis an mbliain airgeadais sin de chuid na cuideachta—
(i) uimhir agus luach ainmniúil aon scaireanna de chuid na cuideachta a fuair an chuideachta mar a dúradh, uimhir agus luach ainmniúil aon scaireanna de chuid na cuideachta a fuair duine éigin eile mar a dúradh, agus uimhir agus luach ainmniúil aon scaireanna a cuireadh faoi mhuirear mar a dúradh, faoi seach,
(ii) uimhir uasta agus luach ainmniúil uasta aon scaireanna a fuair an chuideachta nó duine éigin eile mar a dúradh (cibé acu i rith na bliana sin nó nach ea) nó a cuireadh faoi mhuirear mar a dúradh (cibé acu i rith na bliana sin nó nach ea) agus a bhí á sealbhú tráth ar bith ag an gcuideachta nó ag an duine eile sin i rith na bliana sin,
(iii) uimhir agus luach ainmniúil aon scaireanna a fuair an chuideachta nó duine éigin eile mar a dúradh (cibé acu i rith na bliana sin nó nach ea) nó a cuireadh faoi mhuirear mar a dúradh (cibé acu i rith na bliana sin nó nach ea) agus a dhiúscraíonn an chuideachta nó an duine eile sin, nó a chealaíonn an chuideachta, i rith na bliana sin,
(iv) i gcás ina luaitear, de bhun aon cheann de na míreanna roimhe seo, uimhir agus luach ainmniúil scaireanna d'aon tuairisc ar leith, an céatadán de scairchaipiteal glaoite na cuideachta dá bhfreagraíonn scaireanna den tuairisc sin,
(v) i gcás muirir mar a dúradh, méid an mhuirir i ngach cás, agus
(vi) i gcás diúscartha mar a dúradh ar airgead nó ar luach airgid, méid nó luach na comaoine i ngach cás.
Breithniú na n-iniúchóirí i dtaobh tuarascáil na stiúrthóirí a bheith ag teacht le cuntais na cuideachta.
15.—Beidh sé de dhualgas ar iniúchóirí cuideachta, le linn dóibh an tuarascáil i ndáil leis an gcuideachta a ullmhú mar a cheanglaítear le halt 163 den Phríomh-Acht, a bhreithniú an bhfuil an fhaisnéis a thugtar sa tuarascáil ó stiúrthóirí na cuideachta i ndáil leis an mbliain airgeadais lena mbaineann ag teacht leis na cuntais a d'ullmhaigh an chuideachta don bhliain sin agus luafaidh siad sa tuarascáil an bhfuil, dar leo, an fhaisnéis sin ag teacht leis na cuntais sin.
Faisnéis i dtaobh fochuideachtaí agus cuideachtaí comhlachaithe a fhoilsiú.
16.—(1) Faoi réir fhorálacha an ailt seo, más rud é, i ndeireadh bliana airgeadais cuideachta—
(a) go bhfuil fochuideachta ag an gcuideachta, nó
(b) go bhfuil teideal tairbhiúil ag an gcuideachta chun breis agus 20 faoin gcéad, de réir luacha ainmniúil, de na scaireanna lena ngabhann cearta vótála (seachas cearta vótála nach n-éireoidh ach amháin in imthosca sonraithe) i gcomhlacht corpraithe eile nach fochuideachta di é (dá ngairtear “cuideachta chomhlachaithe” san alt seo) nó chun breis agus 20 faoin gcéad, de réir luacha ainmniúil, de scairchaipiteal leithroinnte comhlachta chorpraithe eile nach fochuideachta di é (dá ngairtear “cuideachta chomhlachaithe” freisin san alt seo),
cuirfear nóta isteach i gcuntais na cuideachta don bhliain sin i gceangal leis an tuairisceán bliantúil, ina ndéanfar idirdhealú idir na fochuideachtaí agus na cuideachtaí comhlachaithe agus ina dtabharfar an fhaisnéis seo a leanas i ndáil leo—
(i) ainm agus oifig chláraithe gach fochuideachta nó cuideachta comhlachaithe agus an cineál gnó a dhéanann sí,
(ii) gné gach aicme scaireanna a shealbhaíonn an chuideachta i ngach fochuideachta nó cuideachta chomhlachaithe agus an chomhréir, de réir luacha ainmniúil, de na scaireanna leithroinnte san fhochuideachta nó sa chuideachta chomhlachaithe de gach aicme acu sin dá bhfreagraíonn na scaireanna den aicme sin atá á sealbhú ag an gcuideachta,
(iii) méid comhiomlán chaipiteal agus chúlchistí gach fochuideachta nó cuideachta comhlachaithe amhail mar a bhí i ndeireadh na bliana airgeadais de chuid na fochuideachta nó na cuideachta comhlachaithe ag críochnú le deireadh bhliain airgeadais na cuideachta, nó leis an mbliain is deireanaí roimh dheireadh bhliain airgeadais na cuideachta, lena mbaineann na cuntais, agus
(iv) brabús nó caillteanas na fochuideachta nó na cuideachta comhlachaithe don bhliain airgeadais dá cuid a luaitear i mír (iii) den fho-alt seo.
(2) Ní bheidh feidhm ag míreanna (iii) agus (iv) d'fho-alt (1) den alt seo—
(a) maidir le fochuideachta de chuid cuideachta, má tá an chuideachta díolmhaithe ó ghrúpchuntais a ullmhú de bhua alt 150 (2) (a) den Phríomh-Acht nó má ullmhaíonn an chuideachta grúpchuntais agus—
(i) go bhfuil cuntais na fochuideachta ar áireamh sna grúpchuntais, nó
(ii) go bhfuil infheistíocht na cuideachta i scaireanna na fochuideachta ar áireamh i gcuntais na cuideachta, nó i nóta a ghabhann leis na cuntais sin, tríd an modh luachála cothromais,
nó
(b) maidir le cuideachta chomhlachaithe de chuid cuideachta, má tá infheistíocht na cuideachta i scaireanna na cuideachta comhlachaithe ar áireamh i gcuntais na cuideachta, nó i nóta a ghabhann leis na cuntais sin, tríd an modh luachála cothromais,
nó
(c) más rud é—
(i) nach bhfuil de cheangal ar an bhfochuideachta nó ar an gcuideachta chomhlachaithe a cuntais a fhoilsiú, agus
(ii) nach ionann méid do na scaireanna a shealbhaíonn an chuideachta san fhochuideachta nó sa chuideachta chomhlachaithe agus leath ar a laghad, de réir luacha ainmniúil, de scairchaipiteal leithroinnte na fochuideachta nó na cuideachta comhlachaithe,
nó
(d) mura faisnéis ábhartha an fhaisnéis a shonraítear i bhfo-alt (1) den alt seo.
(3) (a) Faoi réir mhír (b) den fho-alt seo, féadfar, in ionad an fhaisnéis a shonraítear i bhfo-alt (1) den alt seo a lua i nóta a bheidh ag gabháil le cuntais na cuideachta lena mbaineann d'aon bhliain airgeadais áirithe de chuid na cuideachta, í a thabhairt i ráiteas i scríbhinn a bheidh sínithe ag stiúrthóir de chuid na cuideachta agus ag rúnaí na cuideachta agus a bheidh i gceangal leis an gcéad tuairisceán bliantúil eile a dhéanfaidh an chuideachta tar éis a cuntais don bhliain sin a leagan faoi bhráid chruinniú ginearálta bliantúil na cuideachta dá mba rud é, i dtuairim stiúrthóirí na cuideachta, go bhfágfadh comhlíonadh fho-alt (1) den alt seo go mbeadh nóta ró-fhada ag gabháil le cuntais na cuideachta.
(b) Ní bheidh feidhm ag mír (a) den fho-alt seo i ndáil le faisnéis i dtaobh fochuideachta nó cuideachta comhlachaithe de chuid cuideachta (dá ngairtear “an dara cuideachta a luaitear” feasta sa mhír seo) má dhéanann staid airgeadais na fochuideachta nó na cuideachta comhlachaithe, mar a nochtar ina cuntais é, difear mór, i dtuairim stiúrthóirí an dara cuideachta a luaitear, do bhrabús nó caillteanas, nó do mhéid sócmhainní, an dara cuideachta a luaitear agus a fochuideachtaí.
(c) Aon chóip de ráiteas a bheidh, de bhun mhír (a) den fho-alt seo, i gceangal leis an tuairisceán bliantúil dá dtagraítear san fho-alt sin ó chuideachta, beidh sé deimhnithe ag stiúrthóir de chuid na cuideachta, agus ag rúnaí na cuideachta, gur cóip dhílis den ráiteas sin í.
(4) Chun críche an ailt seo, déanfar scaireanna i gcuideachta, is fochuideachta nó cuideachta chomhlachaithe do chuideachta eile, a áireamh mar scaireanna atá á sealbhú, nó mar scaireanna nach bhfuil á sealbhú, ag an gcuideachta eile sin dá mba rud é, de bhua alt 155 (3) den Phríomh-Acht, go n-áireofaí iad mar scaireanna atá á sealbhú nó, de réir mar a bheidh, mar scaireanna nach bhfuil á sealbhú, ag an gcuideachta eile sin d'fhonn a chinneadh an fochuideachta don chuideachta eile sin an chéad chuideachta a luaitear.
(5) Ní bheidh feidhm ag fo-ailt (4) agus (5) d'alt 158 den Phríomh-Acht maidir le cuideachta lena mbaineann an t-alt seo.
(6) I dteannta feidhm a bheith ag an alt seo maidir le cuideachta, tá feidhm aige maidir le comhlacht corpraithe a bheadh, dá mba chuideachta é, ina fhochuideachta nó ina chuideachta chomhlachaithe.
Fochuideachtaí a bheith díolmhaithe ó alt 7.
17.—(1) I gcás inar fochuideachta cuideachta phríobháideach do chomhlacht corpraithe eile arna fhoirmiú agus arna chlárú i mBallstát de chuid na gComhphobal Eorpach, nó gurbh fhochuideachta don chomhlacht corpraithe eile sin a bheadh inti dá mba chuideachta an comhlacht corpraithe eile sin, beidh an chuideachta díolmhaithe, maidir le haon bhliain airgeadais áirithe de chuid na cuideachta, ó fhorálacha alt 7 (seachas fo-alt (1) (b)) den Acht seo más rud é, agus ar an gcoinníoll amháin, go gcomhlíontar na coinníollacha seo a leanas:
(a) go ndéanfaidh gach duine is scairshealbhóir de chuid na cuideachta ar an dáta a thionólfar an chéad chruinniú ginearálta bliantúil eile de chuid na cuideachta tar éis dheireadh na bliana airgeadais sin, a dhearbhú go dtoilíonn sé leis an díolúine,
(b) go bhfuil i bhfeidhm, maidir leis an mbliain airgeadais sin go léir, ráthaíocht neamhinchúlghairthe ón gcomhlacht corpraithe eile ar dhliteanais na cuideachta dá dtagraítear in alt 5 (c) den Acht seo maidir leis an mbliain airgeadais sin agus go mbeidh faisnéis i scríbhinn faoin ráthaíocht tugtha ag an gcuideachta do gach duine de na daoine dá dtagraítear i mír (a) den fho-alt seo,
(c) go mbeidh cuntais bhliantúla na cuideachta don bhliain airgeadais sin comhdhlúite sna grúpchuntais arna n-ullmhú ag an gcomhlacht corpraithe agus go mbeidh díolúine na cuideachta faoin alt seo nochtaithe i nóta a bheidh ag gabháil leis na grúpchuntais,
(d) go mbeidh fógra á rá go bhfuil leas bainte ag an gcuideachta as an díolúine faoin alt seo maidir leis an mbliain airgeadais sin agus cóip den ráthaíocht agus den fhaisnéis dá dtagraítear i mír (b) den fho-alt seo, mar aon le dearbhú i scríbhinn ón gcuideachta á rá go bhfuil mír (a) den fho-alt seo comhlíonta i ndáil leis an díolúine, i gceangal leis an tuairisceán bliantúil don bhliain airgeadais sin arna thabhairt ag an gcuideachta faoin bPríomh-Acht do chláraitheoir na gcuideachtaí,
(e) go mbeidh grúpchuntais an chomhlachta chorpraithe eile tarraingthe suas, a mhéid is féidir é, de réir cheanglais an Cheathrú Treoir ón gComhairle*, agus
(f) go mbeidh grúpchuntais an chomhlachta chorpraithe eile i gceangal leis an tuairisceán bliantúil a dúradh agus go mbeidh siad iniúchta de réir Airteagal 51.1 den Cheathrú Treoir sin ón gComhairle.
(2) Féadfaidh an tAire cibé orduithe is gá (más ann) a dhéanamh d'fhonn lán-éifeacht a thabhairt don alt seo.
Forálacha i ndáil le doiciméid a sheachadadh ar chláraitheoir na gcuideachtaí.
18.—(1) Ní foláir cóip de chlár comhardaithe agus de chuntas sochair agus dochair cuideachta arna n-ullmhú de bhun aon cheann d'fhorálacha ailt 10 go 12 den Acht seo, agus arna gcur i gceangal leis an tuairisceán bliantúil a cheanglaítear leis an bPríomh-Acht ar an gcuideachta a thabhairt do chláraitheoir na gcuideachtaí, a bheith sínithe mar a cheanglaítear le halt 156 den Phríomh-Acht, agus sa chóip den chlár comhardaithe a bheidh i gceangal amhlaidh beidh an ráiteas a cheanglaítear le fo-alt (2) den alt seo in áit díreach os cionn na sínithe a chuirtear leis de bhun an ailt sin 156 agus beidh ag gabháil leis an gcóip sin cóip den tuarascáil ó iniúchóirí na cuideachta i ndáil le cuntais na cuideachta faoi fho-alt (3) den alt seo.
(2) I gcóip de chlár comhardaithe cuideachta, arna ullmhú de bhun aon cheann d'fhorálacha ailt 10 go 12 den Acht seo agus arna chur i gceangal leis an tuairisceán bliantúil sin, beidh ráiteas ó na stiúrthóirí á rá—
(a) go raibh siad ag seasamh ar dhíolúintí sonraithe atá sna hailt sin 10 go 12, agus
(b) go ndearna siad amhlaidh ar an bhforas go bhfuil teideal ag an gcuideachta chun tairbhe na ndíolúintí sin mar mhionchuideachta nó (de réir mar a bheidh) mar chuideachta mheánmhéide.
(3) Ní gá tuarascáil na n-iniúchóirí faoi alt 7 (1) (a) den Acht seo ar na cuntais sin a bheith ag gabháil le cóip de chlár comhardaithe nó de chuntas sochair agus dochair cuideachta a ullmhaítear de bhun aon cheann d'fhorálacha ailt 10 go 12 den Acht seo agus a sheachadtar ar chláraitheoir na gcuideachtaí, ach beidh tuarascáil speisialta ó na hiniúchóirí ag gabháil léi ina mbeidh na nithe seo a leanas—
(a) cóip den tuarascáil a thug iniúchóirí na cuideachta ar na cuntais sin faoi fho-alt (4) den alt seo, agus
(b) cóip de thuarascáil na n-iniúchóirí faoi alt 163 den Phríomh-Acht.
(4) I gcás go mbeartaíonn stiúrthóirí cuideachta cuntais d'aon tréimhse chuntasaíochta arna n-ullmhú de bhun aon cheann d'fhorálacha ailt 10 go 12 den Acht seo a chur i gceangal leis an tuairisceán bliantúil agus gur deimhin le hiniúchóirí na cuideachta go bhfuil stiúrthóirí na cuideachta i dteideal, chun na críche sin, seasamh ar dhíolúintí a shonraítear in ailt 10 go 12 den Acht seo agus go bhfuil na cuntais ullmhaithe go cuí de bhun na bhforálacha sin, beidh sé de dhualgas ar iniúchóirí na cuideachta tuarascáil i scríbhinn a chur ar fáil do stiúrthóirí na cuideachta á rá go bhfuil, i dtuairim iniúchóirí na cuideachta, stiúrthóirí na cuideachta i dteideal na cuntais sin a chur i gceangal leis an tuairisceán bliantúil agus go bhfuil na cuntais, atá curtha i gceangal leis amhlaidh, ullmhaithe go cuí mar a dúradh.
(5) Aon chóip den tuarascáil ó iniúchóirí cuideachta faoi fho-alt (3) den alt seo a thabharfar do chláraitheoir na gcuideachtaí de bhun an ailt seo, beidh sé deimhnithe ag stiúrthóir de chuid na cuideachta, agus ag rúnaí na cuideachta, gur cóip dhílis den tuarascáil sin í.
Cuntais iomlána nó cuntais ghiorraithe a fhoilsiú.
19.—(1) I gcás go bhfoilseoidh cuideachta a cuntais ina n-iomláine, foilseoidh sí freisin, i dteannta na gcuntas sin, aon tuarascáil i ndáil leis na cuntais sin a shonraítear i bhfo-alt (3) d'alt 18 den Acht seo agus, má bhíonn iniúchóirí na cuideachta tar éis diúltú tuarascáil faoi fho-alt (4) den alt sin a chur ar fáil do stiúrthóirí na cuideachta, cuirfidh an chuideachta in iúl, trína fhoilsiú, gur dhiúltaigh siad amhlaidh.
(2) I gcás go bhfoilseoidh cuideachta cuntais ghiorraithe i ndáil le haon bhliain airgeadais, foilseoidh sí freisin ráiteas á chur in iúl—
(a) nach iad na cuntais sin na cuntais a gceanglaítear leis an Acht seo cóipeanna díobh a chur i gceangal leis an tuairisceán bliantúil,
(b) an bhfuil cóipeanna de na cuntais a cheanglaítear a bheith i gceangal amhlaidh curtha i gceangal amhlaidh iarbhír,
(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,
(d) an bhfuil aon agúis i dtuarascáil na n-iniúchóirí faoin alt sin 163 maidir leis na nithe a luaitear sa Seachtú Sceideal a ghabhann leis an bPríomh-Acht.
(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.
(4) San alt seo—
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;
ciallaíonn “cuntais iomlána”, i ndáil le cuideachta, cuntais de chuid na cuideachta arna n-ullmhú de réir alt 3 nó ailt 10 go 12 den Acht seo agus, ach amháin i gcás cuideachta atá díolmhaithe de bhua an ailt sin 10 ó chóip den tuarascáil sin a chur i gceangal leis an tuairisceán bliantúil, an tuarascáil ó stiúrthóirí na cuideachta a shonraítear in alt 158 (1) den Phríomh-Acht;
folaíonn “foilsiú”, i ndáil le doiciméad, é a eisiúint, a leathadh nó a chur ar fáil ar shlí eile lena iniúchadh go poiblí i slí atá ceaptha chun cuireadh a thabhairt don phobal i gcoitinne, nó d'aon aicme daoine den phobal, an doiciméad a léamh, agus is dá réir sin a fhorléireofar focail chomhghaolmhara.
Leasú ar Acht 1983.
20.—Leasaítear leis seo Acht 1983 tríd an alt seo a leanas a chur isteach i ndiaidh alt 45:
“Costais forbraíochta a thaispeántar mar shócmhainn chuideachta a fhritháireamh in aghaidh bhrabúis indáilte na cuideachta. | 45A.—(1) Faoi réir na bhforálacha ina dhiaidh seo den alt seo, i gcás go dtaispeántar costais forbraíochta mar shócmhainn i gcuntais chuideachta, déanfar aon mhéid a thaispeántar i leith na gcostas sin a áireamh— |
(a) chun críocha alt 45, mar chaillteanas réadaithe, agus | |
(b) chun críocha alt 47, mar chaillteanas ioncaim réadaithe. | |
(2) Ní bheidh feidhm ag fo-alt (1) maidir le haon chuid den mhéid sin a dúradh arb éard í brabús neamhréadaithe a rinneadh ar na costais sin a athluacháil. | |
(3) Ní bheidh feidhm ag fo-alt (1) más rud é— | |
(a) go bhfuil imthosca speisialta ann a fhágann go bhfuil an ceart ag stiúrthóirí na cuideachta sin a chinneadh nach ndéanfar an méid a luaitear ina leith sin i gcuntais na cuideachta a áireamh amhail mar a cheanglaítear leis an bhfo-alt sin, agus | |
(b) go ndeirtear sa nóta atá ag gabháil leis na cuntais mar a cheanglaítear le mír 8 (2) den Sceideal a ghabhann le hAcht na gCuideachtaí (Leasú), 1986, nach bhfuil an méid sin le háireamh amhlaidh agus go mínítear ann na himthosca ar a bhfuiltear ag seasamh chun cinneadh na stiúrthóirí chuige sin a chosaint.”. |
Cumhacht chun an tAcht a chur i bhfeidhm maidir le cuideachtaí neamhchláraithe.
21.—Beidh éifeacht le halt 377 den Phríomh-Acht agus leis an Naoú Sceideal a ghabhann leis an Acht sin ionann is dá mba é a bhí sna tagairtí sa dara colún den Sceideal sin, os coinne na dtagairtí sa chéad cholún den Sceideal sin do chuntais agus iniúchadh, d'fhorálacha sonraithe d'Acht 1963, tagairtí, i gcás cibé forálacha díobh sin a leasaítear leis an Acht seo, do na forálacha sin arna leasú amhlaidh.
Cionta agus pionóis.
22.—(1) (a) Má mhainníonn cuideachta foráil de chuid alt 5, 6, 7, 10, 11, 16, 18 nó 19 den Acht seo a chomhlíonadh, dlífear fíneáil nach mó ná £1,000 a chur ar an gcuideachta agus ar gach oifigeach don chuideachta a rinne mainneachtain, ar iad a chiontú go hachomair.
(b) Féadfaidh cláraitheoir na gcuideachtaí imeachtaí mar gheall ar chion faoin bhfo-alt seo, i ndáil le hailt 7, 10, 11, 16 nó 18 den Acht seo, a thionscnamh agus a thabhairt ar aghaidh.
(2) Má mhainníonn aon duine, is stiúrthóir ar chuideachta, gach beart réasúnach a dhéanamh chun a áirithiú go gcomhlíonfar ceanglais alt 3 nó alt 4 (seachas fo-ailt (3) agus (13)) den Acht seo nó chun forálacha fho-ailt (3) nó (13) d'alt 4 nó alt 13 nó 14 den Acht seo a chomhlíonadh, dlífear, ar é a chiontú go hachomair, maidir le gach cion ar leith, príosúnacht ar feadh téarma nach faide ná 6 mhí, nó, de rogha na cúirte, fíneáil nach mó ná £1,000, nó iad araon, a chur air, ar shlí, áfach—
(a) in aon imeachtaí i gcoinne duine maidir le cion faoin bhfo-alt seo, gur cosaint é a chruthú go raibh forais réasúnacha aige chun a chreidiúint, agus gur chreid sé, go raibh sé curtha de chúram ar dhuine inniúil iontaofa a áirithiú go gcomhlíonfaí forálacha an ailt sin 3 nó an ailt sin 4 (seachas fo-ailt (3) agus (13)), de réir mar a bheidh, agus go raibh an deis ag an duine deiridh sin an cúram sin a dhéanamh, agus
(b) nach ndlífear pianbhreith príosúnachta a chur ar dhuine mar gheall ar chion den sórt sin mura rud é, i dtuairim na cúirte, gur go toiliúil a rinneadh an cion.
(3) Má dhéanann aon duine go toiliúil, in aon tuairisceán, tuarascáil, deimhniú, clár comhardaithe nó doiciméad eile is gá a thabhairt de réir, nó chun críocha, aon cheann d'fhorálacha an Achta seo, ráiteas a bheidh bréagach in aon phonc ábhartha agus a fhios aige é a bheith bréagach, dlífear—
(a) ar é a chiontú ar díotáil, príosúnacht ar feadh téarma nach faide ná 3 bliana nó fíneáil nach mó ná £2,500, nó iad araon, a chur air, nó
(b) ar é a chiontú go hachomair, príosúnacht ar feadh téarma nach faide ná 6 mhí nó fíneáil nach mó ná £1,000, nó iad araon, a chur air.
(4) Beidh éifeacht le halt 385 den Phríomh-Acht ionann is dá gcuirfí “£1,000” in ionad na suime a luaitear i bhfo-alt (1).
(5) San alt seo folaíonn “stiúrthóir” agus “oifigeach” aon duine ar gnách le stiúrthóirí na cuideachta gníomhú de réir a orduithe nó a threoracha.
Srian le halt 222 den Phríomh-Acht.
23.—Ní bheidh feidhm ag alt 222 den Phríomh-Acht maidir le himeachtaí os comhair an Bhinse Achomhairc Fostaíochta.
Cumhacht an Aire chun an tAcht a mhodhnú ar bhealaí áirithe.
24.—(1) Féadfaidh an tAire, le hordú, forálacha an Achta seo a athrú nó cur leo, a mhéid a bhaineann an tAcht seo le clár comhardaithe agus cuntas sochair agus dochair cuideachta agus leis na nótaí a ghabhann leis an gclár comhardaithe nó leis an gcuntas sochair agus dochair sin agus na doiciméid a chuirfear ag gabháil leo, go ginearálta nó i ndáil le haicme nó le haicmí sonraithe cuideachta.
(2) Aon ordú a dhéanfar faoin alt seo leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus má dhéanann ceachtar Teach acu sin, laistigh den lá is fiche a shuífidh an Teach sin tar éis an t-ordú a leagan faoina bhráid, rún a rith ag neamhniú an ordaithe, beidh an t-ordú ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin ordú.
Gearrtheideal, comhlua, forléiriú agus tosach feidhme.
25.—(1) Féadfar Acht na gCuideachtaí (Leasú), 1986, a ghairm den Acht seo.
(2) Féadfar Achtanna na gCuideachtaí, 1963 go 1986, a ghairm d'Achtanna na gCuideachtaí, 1963 go 1982, d'Acht na gCuideachtaí (Leasú), 1983, d'alt 6 den Acht um Chistí Infheistíochta Ainmnithe, 1985 agus den Acht seo, le chéile.
(3) Déanfar Achtanna na gCuideachtaí, 1963 go 1982, Acht na gCuideachtaí (Leasú), 1983, alt 6 den Acht um Chistí Infheistíochta Ainmnithe, 1985 agus an tAcht seo a fhorléiriú le chéile mar aon ní amháin.
(4) Ach amháin mar a fhoráiltear a mhalairt go sainráite leis an Acht seo, tiocfaidh an tAcht seo i ngníomh cibé lá nó laethanta a shocrófar chuige sin le hordú nó le horduithe ón Aire faoin alt seo, go ginearálta nó faoi threoir aon chríche nó forála áirithe agus féadfar laethanta éagsúla a shocrú amhlaidh chun críocha éagsúla nó d'fhorálacha éagsúla.
(5) (a) Faoi réir mhír (b) den fho-alt seo, beidh feidhm ag gach foráil den Acht seo maidir le cuntais chuideachta, agus leis an tuarascáil ó stiúrthóirí cuideachta a shonraítear in alt 158 den Phríomh-Acht, do gach bliain airgeadais de chuid na cuideachta dar tosach nó dar críoch, de réir mar a shonróidh an tAire le hordú, tar éis cibé dáta i ndiaidh thosach feidhme na forála a shonróidh an tAire le hordú.
(b) Níl feidhm ag mír (a) den fho-alt seo i ndáil le fo-alt (7) nó (8) d'alt 8 den Acht seo.
*Treoir Uimh. 78/660/CEE ón gComhairle (IO Uimh. L. 222, an 14.8.1978).
AN SCEIDEAL
FOIRM AGUS ÁBHAIR NA gCUNTAS
Cuid I
NA FOIRMLÍ RIACHTANACHA DO CHUNTAIS
Réamhráiteach
1. Aon tagairtí sa Chuid seo den Sceideal seo do na hítimí atá liostaithe in aon cheann de na foirmlí atá leagtha amach sa Chuid seo is tagairtí iad do na hítimí sin arna léamh i dteannta aon nótaí i ndiaidh na bhfoirmlí a bhaineann le haon cheann de na hítimí sin.
2. Aon uimhir idir lúibíní i ndiaidh aon ítime in aon cheann de na foirmlí atá leagtha amach sa Chuid seo, nó i ndiaidh aon cheannteidil in aon cheann de na foirmlí sin, is tagairt í don nóta lena bhfuil an uimhir sin sna nótaí i ndiaidh na bhfoirmlí.
3. Sna nótaí i ndiaidh na bhfoirmlí—
(a) tugann ceannteideal gach nóta an ceannteideal nó an focheannteideal nach foláir a úsáid maidir leis an ítim lena mbaineann sé mar aon le tagairt d'aon litreacha agus uimhreacha a shanntar don ítim sin sna foirmlí atá leagtha amach sa Chuid seo; agus
(b) aon tagairtí d'fhoirmle lena ngabhann uimhir is tagairtí iad don fhoirmle do chlár comhardaithe nó (de réir mar a bheidh) don fhoirmle do chuntas sochair agus dochair lena ngabhann an uimhir sin mar atá leagtha amach sa Chuid seo.
FOIRMLÍ DO CHLÁR COMHARDAITHE
Foirmle 1
A. Sócmhainní Dochta
I. Sócmhainní doláimhsithe
1. Costais forbraíochta
2. Lamháltais, paitinní, ceadúnais, trádmharcanna agus cearta agus sócmhainní dá samhail (1)
3. Cáilmheas (2)
4. Íocaíochtaí ar cuntas
II. Sócmhainní inláimhsithe
1. Talamh agus foirgnimh
2. Gléasra agus innealra
3. Daingneáin, feistis, uirlisí agus trealamh
4. Íocaíochtaí ar cuntas agus sócmhainní atá á bhfoirgniú
III. Sócmhainní airgeadais
1. Scaireanna i ngrúpchuideachtaí
2. Iasachtaí le grúpchuideachtaí
3. Scaireanna i gcuideachtaí gaolmhara
4. Iasachtaí le cuideachtaí gaolmhara
5. Infheistíochtaí eile seachas iasachtaí
6. Iasachtaí eile
7. Scaireanna sa chuideachta féin (3)
B. Sócmhainní Reatha
I. Stoic
1. Bunábhair agus earraí inchaite
2. Obair ar láimh
3. Earraí críochnaithe agus earraí le hathdhíol
4. Íocaíochtaí ar cuntas
II. Féichiúnaithe (4)
1. Féichiúnaithe trádála
2. Méideanna atá dlite de ghrúpchuideachtaí
3. Méideanna atá dlite de chuideachtaí gaolmhara
4. Féichiúnaithe eile
5. Scairchaipiteal glaoite nach bhfuil íoctha
6. Réamhíocaíochtaí agus ioncam faibhrithe
III. Infheistíochtaí
1. Scaireanna i ngrúpchuideachtaí
2. Scaireanna sa chuideachta féin (3)
3. Infheistíochtaí eile
IV. Airgead sa bhanc agus airgead ar láimh
C. Creidiúnaithe: méideanna a bheidh dlite laistigh de bhliain amháin
1. Iasachtaí bintiúir (5)
2. Iasachtaí bainc agus rótharraingtí bainc
3. Íocaíochtaí a fuarthas ar cuntas (6)
4. Creidiúnaithe trádála
5. Billí malairte is iníoctha
6. Méideanna atá dlite do ghrúpchuideachtaí
7. Méideanna atá dlite do chuideachtaí gaolmhara
8. Creidiúnaithe eile lena n-áirítear cáin agus leas sóisialach (7)
9. Méideanna faibhrithe agus ioncam iarchurtha (8)
D. Glansócmhainní reatha (dliteanais)
E. Sócmhainní iomlána lúide dliteanais reatha
F. Creidiúnaithe: Méideanna a bheidh dlite tar éis bliana amháin ar a laghad
1. Iasachtaí bintiúir (5)
2. Iasachtaí bainc agus rótharraingtí bainc
3. Íocaíochtaí a fuarthas ar cuntas (6)
4. Creidiúnaithe trádála
5. Billí malairte is iníoctha
6. Méideanna atá dlite do ghrúpchuideachtaí
7. Méideanna atá dlite do chuideachtaí gaolmhara
8. Creidiúnaithe eile lena n-áirítear cáin agus leas sóisialach (7)
9. Méideanna faibhrithe agus ioncam iarchurtha (8)
G. Soláthairtí le haghaidh dliteanas agus muirear
1. Pinsin agus oibleagáidí eile
2. Cánachas, lena n-áirítear cánachas iarchurtha
3. Soláthairtí eile
H. Caipiteal agus cúlchistí
I. Scairchaipiteal glaoite (9)
II. Cuntas scairphréimhe
III. Cúlchiste athluachála
IV. Cúlchistí eile
1. An cúlchiste fuascailte caipitil
2. Cúlchistí le haghaidh scaireanna sa chuideachta féin
3. Cúlchistí dá bhforáiltear leis na hairteagail chomhlachais
4. Cúlchistí eile
V. Cuntas sochair agus dochair
FOIRMLÍ DO CHLÁR COMHARDAITHE
Foirmle 2
Sócmhainní
A. Sócmhainní Dochta
I. Sócmhainní doláimhsithe
1. Costais forbraíochta
2. Lamháltais, paitinní, ceadúnais, trádmharcanna agus cearta agus sócmhainní dá samhail (1)
3. Cáilmheas (2)
4. Íocaíochtaí ar cuntas
II. Sócmhainní inláimhsithe
1. Talamh agus foirgnimh
2. Gléasra agus innealra
3. Daingneáin, feistis, uirlisí agus trealamh
4. Íocaíochtaí ar cuntas agus sócmhainní atá á bhfoirgniú
III. Sócmhainní airgeadais
1. Scaireanna i ngrúpchuideachtaí
2. Iasachtaí le grúpchuideachtaí
3. Scaireanna i gcuideachtaí gaolmhara
4. Iasachtaí le cuideachtaí gaolmhara
5. Infheistíochtaí eile seachas iasachtaí
6. Iasachtaí eile
7. Scaireanna sa chuideachta féin (3)
B. Sócmhainní Reatha
I. Stoic
1. Bunábhair agus earraí inchaite
2. Obair ar láimh
3. Earraí críochnaithe agus earraí le hathdhíol
4. Íocaíochtaí ar cuntas
II. Féichiúnaithe (4)
1. Féichiúnaithe trádála
2. Méideanna atá dlite de ghrúpchuideachtaí
3. Méideanna atá dlite de chuideachtaí gaolmhara
4. Féichiúnaithe eile
5. Scairchaipiteal glaoite nach bhfuil íoctha
6. Réamhíocaíochtaí agus ioncam faibhrithe
III. Infheistíochtaí
1. Scaireanna i ngrúpchuideachtaí
2. Scaireanna sa chuideachta féin (3)
3. Infheistíochtaí eile
IV. Airgead sa bhanc agus airgead ar láimh
Dliteanais
A. Caipiteal agus cúlchistí
I. Scairchaipiteal glaoite (9)
II. Cuntas scairphréimhe
III. Cúlchiste athluachála
IV. Cúlchistí eile
1. An cúlchiste fuascailte caipitil
2. Cúlchiste le haghaidh scaireanna sa chuideachta féin
3. Cúlchistí dá bhforáiltear leis na hairteagail chomhlachais
4. Cúlchistí eile
V. Cuntas sochair agus dochair
B. Soláthairtí le haghaidh dliteanas agus muirear
1. Pinsin agus oibleagáidí eile
2. Cánachas, lena n-áirítear cánachas iarchurtha
3. Soláthairtí eile
C. Creidiúnaithe (10)
1. Iasachtaí bintiúir (5)
2. Iasachtaí bainc agus rótharraingtí bainc
3. Íocaíochtaí a fuarthas ar cuntas (6)
4. Creidiúnaithe trádála
5. Billí malairte is iníoctha
6. Méideanna atá dlite do ghrúpchuideachtaí
7. Méideanna atá dlite do chuideachtaí gaolmhara
8. Creidiúnaithe eile lena n-áirítear cáin agus leas sóisialach (7)
9. Méideanna faibhrithe agus ioncam iarchurtha (8)
NÓTAÍ AR NA FOIRMLÍ DO CHLÁR COMHARDAITHE
(1) Lamháltais, paitinní, ceadúnais, trádmharcanna agus cearta agus sócmhainní dá samhail
(Foirmlí 1 agus 2, ítimí A.I.2)
Ní dhéanfar méideanna i leith sócmhainní a áireamh i gclár comhardaithe cuideachta faoin ítim seo ach amháin sa chás—
(a) go bhfuarthas na sócmhainní ar chomaoin luachmhar agus nach gceanglaítear iad a thaispeáint faoi cháilmheas, nó
(b) gurbh í an chuideachta féin a chruthaigh na sócmhainní atá i gceist.
(2) Cáilmheas
(Foirmlí 1 agus 2, ítimí A.I.3)
Ní áireofar méideanna in ionannas cáilmheasa ach amháin sa mhéid gur ar chomaoin luachmhar a fuarthas an cáilmheas.
(3) Scaireanna sa chuideachta féin
(Foirmlí 1 agus 2, ítimí A.III.7 agus B.III.2)
Déanfar luach ainmniúil na scaireanna atá á sealbhú a thaispeáint ar leithligh.
(4) Féichiúnaithe
(Foirmlí 1 agus 2, ítimí B.II.1 go 6)
Déanfar an méid a bheidh dlite tar éis bliana amháin ar a laghad a thaispeáint ar leithligh maidir le gach ítim a áirítear faoi fhéichiúnaithe.
(5) Iasachtaí bintiúir
(Foirmle 1, ítim C.1 agus F.1 agus Foirmle 2, ítim C.1)
Taispeánfar ar leithligh méid aon iasachtaí inchomhshóite.
(6) Íocaíochtaí a fuarthas ar cuntas
(Foirmle 1, ítimí C.3 agus F.3 agus Foirmle 2, ítim C.3)
Déanfar íocaíochtaí a fuarthas ar cuntas orduithe a thaispeáint maidir le gach ceann de na hítimí seo sa mhéid nach dtaispeántar iad mar asbhaintí ó stoic.
(7) Creidiúnaithe eile lena n-áirítear cáin agus leas sóisialach
(Foirmle 1, ítimí C.8 agus F.8 agus Foirmle 2, ítim C.8)
Déanfar an méid le haghaidh creidiúnaithe maidir le cánachas agus leas sóisialach a thaispeáint ar leith ón méid le haghaidh creidiúnaithe eile agus, maidir le cánachas, déanfar na méideanna atá ar áireamh maidir le cáin ioncaim is iníoctha ar dhíolaíochtaí lena mbaineann Caibidil IV de Chuid V den Acht Cánach Ioncaim, 1967, aon cháin ioncaim eile, cáin chorparáide, cáin ghnóchan caipitiúil, cáin bhreisluacha agus aon cháin eile a lua ar leithligh.
(8) Méideanna faibhrithe agus ioncam iarchurtha
(Foirmle 1, ítimí C.9 agus F.9 agus Foirmle 2, ítim C.9)
Déanfar an méid atá ar áireamh san ítim seo maidir le deontais Rialtais, is é sin le rá, deontais a thug an Rialtas nó a tugadh thar a cheann, a thaispeáint ar leithligh i nóta a bheidh ag gabháil leis na cuntais, mura dtaispeántar ar leithligh é sa chlár comhardaithe.
(9) Scairchaipiteal glaoite
(Foirmle 1, ítim H.I agus Foirmle 2, ítim A.I)
Déanfar méid an scairchaipitil leithroinnte agus méid an scairchaipitil ghlaoite a bheidh íoctha a thaispeáint ar leithligh.
(10) Creidiúnaithe
(Foirmle 2, ítimí C.1 go 9)
Déanfar méideanna a bheidh dlite laistigh de bhliain amháin agus tar éis bliana amháin a thaispeáint ar leithligh maidir le gach ceann de na hítimí seo agus taispeánfar a gcomhiomlán ar leithligh maidir leis na hítimí seo go léir.
FOIRMLÍ DO CHUNTAS SOCHAIR AGUS DOCHAIR
Foirmle 1 (14)
1. Láimhdeachas
2. Costas Díolachán (11)
3. Brabús Comhlán nó Caillteanas Comhlán
4. Costais dáilte (11)
5. Costais riaracháin (11)
6. Ioncam oibriúcháin eile
7. Ioncam ó scaireanna i ngrúpchuideachtaí
8. Ioncam ó scaireanna i gcuideachtaí gaolmhara
9. Ioncam ó shócmhainní airgeadais eile (12)
10. Ús eile is infhaighte agus ioncam eile dá samhail (12)
11. Méideanna a díscríobhadh ó shócmhainní airgeadais agus ó infheistíochtaí atá á sealbhú mar shócmhainní reatha
12. Ús is iníoctha agus muirir eile dá samhail (13)
13. Cáin ar bhrabús nó caillteanas ó ghnáthghníomhaíochtaí
14. Brabús nó caillteanas ó ghnáthghníomhaíochtaí tar éis cánach
15. Ioncam urghnách
16. Muirir urghnácha
17. Brabús nó caillteanas urghnách
18. Cáin ar bhrabús nó caillteanas urghnách
19. Cánacha eile nach dtaispeántar faoi na hítimí roimhe seo
20. Brabús nó caillteanas don bhliain airgeadais
FOIRMLÍ DO CHUNTAS SOCHAIR AGUS DOCHAIR
Foirmle 2
1. Láimhdeachas
2. Athrú ar stoic earraí críochnaithe agus ar obair ar láimh
3. Obair chaipitlithe na cuideachta féin
4. Ioncam oibriúcháin eile
5. (a) Bunábhair agus earraí inchaite
(b) Muirir sheachtracha eile
6. Costais foirne:
(a) Pá agus tuarastail
(b) Costais leasa shóisialaigh
(c) Costais eile pinsin
7. (a) Díluachadh agus méideanna eile a díscríobhadh ó shócmhainní dochta inláimhsithe agus doláimhsithe
(b) Méideanna eisceachtúla a díscríobhadh ó shócmhainní reatha
8. Muirir oibriúcháin eile
9. Ioncam ó scaireanna i ngrúpchuideachtaí
10. Ioncam ó scaireanna i gcuideachtaí gaolmhara
11. Ioncam ó shócmhainní airgeadais eile (12)
12. Ús eile is infhaighte agus ioncam eile dá samhail (12)
13. Méideanna a díscríobhadh ó shócmhainní airgeadais agus ó infheistíochtaí atá á sealbhú mar shócmhainní reatha
14. Ús is iníoctha agus muirir eile dá samhail (13)
15. Cáin ar bhrabús nó caillteanas ó ghnáthghníomhaíochtaí
16. Brabús nó caillteanas ó ghnáthghníomhaíochtaí tar éis cánach
17. Ioncam urghnách
18. Muirir urghnácha
19. Brabús nó caillteanas urghnách
20. Cáin ar bhrabús nó caillteanas urghnách
21. Cánacha eile nach dtaispeántar faoi na hítimí roimhe seo
22. Brabús nó caillteanas don bhliain airgeadais
FOIRMLÍ DO CHUNTAS SOCHAIR AGUS DOCHAIR
Foirmle 3 (14)
A. Muirir
1. Costas díolachán (11)
2. Costais dáilte (11)
3. Costais riaracháin (11)
4. Méideanna a díscríobhadh ó shócmhainní airgeadais agus ó infheistíochtaí atá á sealbhú mar shócmhainní reatha
5. Ús is iníoctha agus muirir eile dá samhail (13)
6. Cáin ar bhrabús nó caillteanas ó ghnáthghníomhaíochtaí
7. Brabús nó caillteanas ó ghnáthghníomhaíochtaí tar éis cánach
8. Muirir urghnácha
9. Cáin ar bhrabús nó caillteanas urghnách
10. Cánacha eile nach dtaispeántar faoi na hítimí roimhe seo
11. Brabús nó caillteanas don bhliain airgeadais
B. Ioncam
1. Láimhdeachas
2. Ioncam oibriúcháin eile
3. Ioncam ó scaireanna i ngrúpchuideachtaí
4. Ioncam ó scaireanna i gcuideachtaí gaolmhara
5. Ioncam ó shócmhainní airgeadais eile (12)
6. Ús eile is infhaighte agus ioncam eile dá samhail (12)
7. Brabús nó caillteanas ó ghnáthghníomhaíochtaí tar éis cánach
8. Ioncam urghnách
9. Brabús nó caillteanas don bhliain airgeadais
FOIRMLÍ DO CHUNTAS SOCHAIR AGUS DOCHAIR
Foirmle 4
A. Muirir
1. Laghdú ar stoic earraí críochnaithe agus ar obair ar láimh
2. (a) Bunábhair agus earraí inchaite
(b) Muirir sheachtracha eile
3. Costais foirne:
(a) Pá agus tuarastail
(b) Costais leasa shóisialaigh
(c) Costais eile pinsin
4. (a) Díluachadh agus méideanna eile a díscríobhadh ó shócmhainní dochta inláimhsithe agus doláimhsithe
(b) Méideanna eisceachtúla a díscríobhadh ó shócmhainní reatha
5. Muirir oibriúcháin eile
6. Méideanna a díscríobhadh ó shócmhainní airgeadais agus ó infheistíochtaí atá á sealbhú mar shócmhainní reatha
7. Ús is iníoctha agus muirir eile dá samhail (13)
8. Cáin ar bhrabús nó caillteanas ó ghnáthghníomhaíochtaí
9. Brabús nó caillteanas ó ghnáthghníomhaíochtaí tar éis cánach
10. Muirir urghnácha
11. Cáin ar bhrabús nó caillteanas urghnách
12. Cánacha eile nach dtaispeántar faoi na hítimí roimhe seo
13. Brabús nó caillteanas don bhliain airgeadais
B. Ioncam
1. Láimhdeachas
2. Méadú ar stoic earraí críochnaithe agus ar obair ar láimh
3. Obair chaipitlithe na cuideachta féin
4. Ioncam oibriúcháin eile
5. Ioncam ó scaireanna i ngrúpchuideachtaí
6. Ioncam ó scaireanna i gcuideachtaí gaolmhara
7. Ioncam ó shócmhainní airgeadais eile (12)
8. Ús eile is infhaighte agus ioncam eile dá samhail (12)
9. Brabús nó caillteanas ó ghnáthghníomhaíochtaí tar éis cánach
10. Ioncam urghnách
11. Brabús nó caillteanas don bhliain airgeadais
NÓTAÍ AR NA FOIRMLÍ DO CHUNTAS SOCHAIR AGUS DOCHAIR
(11) Costas díolachán: Costais dáilte: Costais riaracháin
(Foirmle 1, ítimí 2, 4 agus 5 agus Foirmle 3, ítimí A.1, 2 agus 3)
Luafar na méideanna seo tar éis aon soláthairtí is gá le haghaidh díluachadh nó laghdú ar luach sócmhainní a bheith curtha i gcuntas.
(12) Ioncam ó shócmhainní airgeadais eile: ús eile is infhaighte agus ioncam eile dá samhail
(Foirmle 1, ítimí 9 agus 10; Foirmle 2, ítimí 11 agus 12; Foirmle 3, ítimí B.5 agus 6; Foirmle 4, ítimí B.7 agus 8)
Déanfar ioncam agus ús a dhíorthaigh ó ghrúpchuideachtaí a thaispeáint ar leith ó ioncam agus ús a dhíorthaigh ó gach foinse eile.
(13) Ús is iníoctha agus muirir eile dá samhail
(Foirmle 1, ítim 12; Foirmle 2, ítim 14; Foirmle 3, ítim A.5; Foirmle 4, ítim A.7)
Déanfar an méid is iníoctha le grúpchuideachtaí a thaispeáint ar leithligh.
(14) Foirmlí 1 agus 3
Déanfar méideanna aon soláthairtí le haghaidh díluachadh agus laghdú ar luach sócmhainní dochta inláimhsithe agus doláimhsithe, atá le taispeáint faoi ítimí 7 (a) agus A.4 (a), faoi seach, i bhFoirmlí 2 agus 4, a nochtadh i nóta a bheidh ag gabháil leis na cuntais in aon chás ar faoi threoir Fhoirmle 1 nó Fhoirmle 3 a ullmhaítear an cuntas sochair agus dochair.
Cuid II
RIALACHA UM CHOSTAS BUNAIDH I nDÁIL LE CUNTAIS A THARRAINGT SUAS
Réamhráiteach
4. Faoi réir Chuid III den Sceideal seo, déanfar na méideanna a bheidh le háireamh maidir leis na hítimí go léir a thaispeántar i gcuntais chuideachta a chinneadh de réir na rialacha atá leagtha amach sna míreanna seo a leanas den Chuid seo.
SÓCMHAINNÍ DOCHTA
Rialacha ginearálta
5. Faoi réir aon soláthair le haghaidh díluachadh nó laghdú ar luach arna dhéanamh de réir mhír 6 nó 7 den Sceideal seo, is é méid a bheidh le háireamh maidir le haon sócmhainn dhocht, a praghas ceannaigh nó a costas táirgthe.
6. I gcás aon sócmhainne doichte a bhfuil teorainn lena saol eacnamúil úsáideach, déanfar—
(a) méid a praghais ceannaigh nó a costais táirgthe, nó
(b) i gcás ina meastar go mbeidh iarmharluach ag aon sócmhainn den sórt sin an tráth a bheidh deireadh lena saol eacnamúil úsáideach, méid a praghais ceannaigh nó a costais táirgthe, lúide an t-iarmharluach measta sin,
a laghdú de sholáthairtí le haghaidh díluachadh arna ríomh d'fhonn an méid sin a dhíscríobh go rianúil thar thréimhse shaol eacnamúil úsáideach na sócmhainne.
7. (1) I gcás go mbeidh laghdú tagtha ar luach sócmhainne airgeadais is de thuairisc atá le háireamh faoi ítim A.III i gceachtar de na foirmlí do chlár comhardaithe atá leagtha amach i gCuid I den Sceideal seo, féadfar soláthairtí a dhéanamh do laghdú luacha maidir léi agus féadfar an méid atá le háireamh maidir léi a laghdú dá réir sin; agus déanfar aon soláthairtí den sórt sin nach dtaispeántar ar leithligh sa chuntas sochair agus dochair a nochtadh (ar leithligh nó san iomlán) i nóta a bheidh ag gabháil leis na cuntais.
(2) Déanfar soláthairtí le haghaidh laghdú luacha maidir le haon sócmhainn dhocht ar tháinig laghdú ar a luach más dócha gur buanlaghdú a bheidh sa laghdú sin ar a luach (bíodh nó ná bíodh teorainn lena saol eacnamúil úsáideach) agus déanfar an méid atá le háireamh maidir léi a laghdú dá réir sin; agus déanfar aon soláthairtí den sórt sin nach dtaispeántar ar leithligh sa chuntas sochair agus dochair a nochtadh (ar leithligh nó san iomlán) i nóta a bheidh ag gabháil leis na cuntais.
(3) I gcás na cúiseanna dá ndearnadh aon soláthar de réir fhomhír (1) nó (2) den mhír seo a bheith scortha d'fheidhm a bheith acu go feadh méid ar bith, déanfar an soláthar sin a chúlscríobh a mhéid nach gá a thuilleadh é; agus déanfar aon mhéideanna a bheidh cúlscríofa de réir na fomhíre seo agus nach dtaispeántar sa chuntas sochair agus dochair a nochtadh (ar leithligh nó san iomlán) i nóta a bheidh ag gabháil leis na cuntais.
Rialacha chun ítimí áirithe de shócmhainní dochta a chinneadh
8. (1) D'ainneoin ítim maidir le “costais forbraíochta” a bheith ar áireamh faoi “sócmhainní dochta” sna foirmlí do chlár comhardaithe atá leagtha amach i gCuid I den Sceideal seo, ní fhéadfar méid a áireamh i gclár comhardaithe cuideachta maidir leis an ítim sin ach amháin in imthosca speisialta.
(2) Má bhíonn méid ar áireamh i gclár comhardaithe cuideachta maidir le costais forbraíochta, tabharfar an fhaisnéis seo a leanas i nóta a bheidh ag gabháil leis na cuntais—
(a) an tréimhse ar thairsti a bhfuil méid na gcostas sin, mar a caipitlíodh i dtosach iad, á dhíscríobh, nó le díscríobh, agus
(b) na cúiseanna ar ar caipitlíodh na costais atá i gceist.
9. (1) Is faoi réir na bhforálacha seo a leanas den mhír seo a bheidh feidhm ag míreanna 5 go 7 den Sceideal seo i ndáil le cáilmheas (in aon chás ina n-áirítear cáilmheas mar shócmhainn).
(2) Faoi réir fhomhír (3) den mhír seo, déanfar méid na comaoine i leith aon cháilmheasa a fuair cuideachta a laghdú de sholáthairtí le haghaidh díluachadh arna ríomh d'fhonn an méid sin a dhíscríobh go rianúil thar thréimhse arna roghnú ag stiúrthóirí na cuideachta.
(3) Ní faide an tréimhse a roghnófar ná saol eacnamúil úsáideach an cháilmheasa atá i gceist.
(4) In aon chás ina ndéantar aon cháilmheas a fuair cuideachta a thaispeáint nó a áireamh mar shócmhainn i gclár comhardaithe na cuideachta, nochtfar, i nóta a bheidh ag gabháil leis na cuntais, an tréimhse a roghnaíodh chun an chomaoin i leith an cháilmheasa sin a dhíscríobh agus na cúiseanna ar ar roghnaíodh an tréimhse sin.
SÓCMHAINNÍ REATHA
10. Faoi réir mhír 11 den Sceideal seo, is é méid a bheidh le háireamh maidir le haon sócmhainn reatha, a praghas ceannaigh nó a costas táirgthe.
11. (1) Más lú glanluach inréadaithe aon sócmhainne reatha ná a praghas ceannaigh nó a costas táirgthe, is é méid a bheidh le háireamh maidir leis an tsócmhainn sin an glanluach inréadaithe.
(2) I gcás na cúiseanna dá ndearnadh aon soláthar le haghaidh laghdú luacha faoi fhomhír (1) den mhír seo a bheith scortha d'fheidhm a bheith acu go feadh méid ar bith, déanfar an soláthar sin a chúlscríobh a mhéid nach gá a thuilleadh é.
ILGHNÉITHEACH
An bhreis atá ag airgead dlite thar luach a fuarthas, a bheith ina hítim sócmhainne
12. (1) I gcás inar mó an méid is inaisíoctha ar aon fhiach atá dlite de chuideachta ná luach na comaoine a fuarthas san idirbheart ba bhun leis an bhfiach, féadfar méid na difríochta a áireamh mar shócmhainn.
(2) I gcás méid den sórt sin a bheith ann—
(a) déanfar é a dhíscríobh de mhéideanna réasúnta gach bliain agus beidh sé díscríofa go hiomlán sula n-aisíocfar an fiach; agus
(b) mura ndéantar an méid nach bhfuil díscríofa a thaispeáint mar ítim ar leithligh i gclár comhardaithe na cuideachta, nochtfar é i nóta a bheidh ag gabháil leis na cuntais.
Sócmhainní a áireamh de réir méid sheasta
13. (1) Faoi réir fhomhír (2) den mhír seo, aon sócmhainní a bheidh le háireamh—
(a) i measc sócmhainní dochta cuideachta faoin ítim “sócmhainní inláimhsithe”, nó
(b) i measc sócmhainní reatha cuideachta faoin ítim “bunábhair agus earraí inchaite”,
féadfar iad a áireamh de réir cainníochta seasta agus luacha sheasta.
(2) Tá feidhm ag fomhír (1) den mhír seo maidir le sócmhainní de chineál a athshuitear go leanúnach, i gcás—
(a) nach bhfuil a luach iomlán ina luach ábhartha maidir le staid ghnóthaí na cuideachta a mheasúnú, agus
(b) nach dtagann athrú ábhartha ar a gcainníocht, ar a luach ná ar a gcomhdhéanamh.
Praghas ceannaigh nó costas táirgthe a chinneadh
14. (1) Cinnfear praghas ceannaigh sócmhainne trí aon chostais a ghabh lena fáil a chur leis an bpraghas a íocadh iarbhír.
(2) Cinnfear costas táirgthe sócmhainne trí mhéid na gcostas a thabhaigh an chuideachta, agus is inchurtha go díreach i leith tháirgeadh na sócmhainne sin, a chur le praghas ceannaigh na mbunábhar agus na n-earraí inchaite a úsáideadh.
(3) Ina theannta sin féadfar na nithe seo a leanas a áireamh i gcostas táirgthe sócmhainne—
(a) cion réasúnach de na costais a thabhaigh an chuideachta agus nach inchurtha ach go neamhdhíreach i leith tháirgeadh na sócmhainne sin a mhéid amháin a bhaineann siad leis an tréimhse táirgthe, agus
(b) ús ar chaipiteal a fuarthas ar iasacht d'fhonn táirgeadh na sócmhainne sin a mhaoiniú, a mhéid a fhaibhríonn sé i leith na tréimhse táirgthe:
Ar choinníoll, áfach, i gcás a thagann faoi réim chlásal (b) den fhomhír seo, go nochtfar i nóta a bheidh ag gabháil leis na cuntais gur cuireadh an t-ús san áireamh le linn costas na sócmhainne sin a bheith á chinneadh.
(4) I gcás sócmhainní reatha, ní cead costais dáilte a áireamh i gcostais táirgthe.
15. (1) Faoi réir an agúis a luaitear san fhomhír seo, féadfar praghas ceannaigh nó costas táirgthe—
(a) aon sócmhainní a bheidh le háireamh faoi aon ítim a thaispeántar i gclár comhardaithe cuideachta faoin ítim ginearálta “stoic”, agus
(b) aon sócmhainní is sócmhainní idirmhalartacha (lena n-áirítear infheistíochtaí),
a chinneadh trí aon cheann de na modhanna a luaitear i bhfomhír (2) den mhír seo a fheidhmiú i ndáil le haon sócmhainní den sórt sin ar den aicme chéanna iad.
Ní foláir modh a roghnú is dóigh leis na stiúrthóirí a bheith iomchuí ag féachaint do dhálaí na cuideachta.
(2) Is iad seo a leanas na modhanna sin:
(a) an modh ar a dtugtar “isteach i dtosach, amach i dtosach” (FIFO),
(b) meánphraghas ualaithe, agus
(c) aon mhodh eile atá ar aon dul le haon cheann de na modhanna a luaitear thuas.
(3) Más rud é, i gcás aon chuideachta—
(a) go mbeifear tar éis praghas ceannaigh nó costas táirgthe sócmhainí atá le háireamh faoi aon ítim a thaispeántar i gclár comhardaithe na cuideachta a chinneadh trí aon mhodh a cheadaítear leis an mír seo a fheidhmiú, agus
(b) go bhfuil difríocht ábhartha idir an méid a thaispeántar maidir leis an ítim sin agus an méid comhroghnach cuí a thugtar ina dhiaidh seo sa mhír seo,
nochtfar méid na difríochta sin i nóta a bheidh ag gabháil leis na cuntais.
(4) Faoi réir fhomhír (5) den mhír seo, chun críocha fhomhír (3) (b) den mhír seo, is é an méid comhroghnach cuí, i ndáil le haon ítim a thaispeántar i gclár comhardaithe cuideachta, an méid a bheadh taispeánta maidir leis an ítim sin dá mbeadh sócmhainní d'aon aicme, atá ar áireamh faoin ítim sin de réir méid arna chinneadh le haon mhodh a cheadaítear leis an mír seo, curtha san áireamh, ina ionad sin, de réir a gcostas athshuímh amhail ar dháta an chláir chomhardaithe.
(5) Féadfar an méid comhroghnach cuí a chinneadh faoi threoir an phraghais ceannaigh iarbhír, nó an chostais táirgthe iarbhír, is déanaí roimh dháta an chláir chomhardaithe de shócmhainní d'aon aicme atá ar áireamh faoin ítim atá i gceist in ionad é a chinneadh faoi threoir a gcostais athshuímh amhail ar an dáta sin, ach ní dhéanfar amhlaidh ach amháin i gcás inar dóigh le stiúrthóirí na cuideachta gur modh níos iomchuí an chéad mhodh acu sin i gcás sócmhainní den aicme sin.
(6) Chun críche na míre seo, measfar gur sócmhainní idirmhalartacha sócmhainní de thuairisc ar bith mura féidir, tríd is tríd, sócmhainní den tuairisc sin a idirdhealú óna chéile.
An méid bunaidh a luadh a chur isteach i gcás nach eol an praghas nó an costas
16. I gcás nach mbeidh aon taifead ann ar phraghas ceannaigh nó costas táirgthe aon sócmhainne de chuid cuideachta, ná ar aon phraghas, caiteachas nó costais is iomchuí chun a praghas ceannaigh nó a costas táirgthe a chinneadh de réir mhír 14 den Sceideal seo nó nach féidir aon taifead den sórt sin a fháil gan chaiteachas míréasúnach nó moill mhíréasúnach, glacfar leis, chun críocha mhíreanna 5 go 11 den Sceideal seo, gurb é a praghas ceannaigh nó a costas táirgthe an luach a cuireadh síos di sa taifead is luaithe ar a luach atá ar fáil agus a rinneadh ar an dáta, nó tar éis an dáta, a fuair nó a tháirg an chuideachta í.
Cuid III
RIALACHA COMHROGHNACHA I nDÁIL LE CUNTAIS A THARRAINGT SUAS
Réamhráiteach
17. (1) Na rialacha cuntasaíochta um chostas bunaidh a ghairtear ina dhiaidh seo sa Sceideal seo de na rialacha atá leagtha amach i gCuid II den Sceideal seo.
(2) Na rialacha díluachta a ghairtear ina dhiaidh seo sa Chuid seo den Sceideal seo de na rialacha sin, cé is moite de mhíreanna 4, 9 agus 13 go 16; agus aon tagairtí ina dhiaidh seo sa Sceideal seo do na rialacha cuntasaíochta um chostas bunaidh ní fholaíonn siad na rialacha díluachta mar atá feidhm acu de bhua mhír 20 den Sceideal seo.
18. Faoi réir mhíreanna 20 go 22 den Sceideal seo, féadfar na méideanna a bheidh le háireamh i leith sócmhainní d'aon tuairisc a luaitear i mír 19 den Sceideal seo a chinneadh ar aon bhonn a luaitear amhlaidh.
Rialacha cuntasaíochta comhroghnacha
19. (1) Féadfar sócmhainní dochta doláimhsithe, seachas cáilmheas, a áireamh de réir a gcostais reatha.
(2) Féadfar sócmhainní dochta inláimhsithe a áireamh de réir margadhluacha arna chinneadh amhail mar a bhí ar an dáta is déanaí a luacháladh iad nó de réir a gcostais reatha.
(3) Féadfar sócmhainní dochta airgeadais a áireamh—
(a) de réir margadhluacha arna chinneadh amhail mar a bhí ar an dáta is déanaí a luacháladh iad; nó
(b) de réir luacha arna chinneadh ar aon bhonn is dóigh leis na stiúrthóirí a bheith iomchuí ag féachaint do dhálaí na cuideachta,
ach ní foláir, sa chás deiridh sin, sonraí faoin modh luachála a úsáideadh agus faoi na cúiseanna ar ar úsáideadh é a nochtadh i nóta a bheidh ag gabháil leis na cuntais.
(4) Féadfar infheistíochtaí d'aon tuairisc a bheidh le háireamh faoi ítim B.III i gceachtar de na foirmlí do chlár comhardaithe atá leagtha amach i gCuid I den Sceideal seo a áireamh de réir a gcostais reatha.
(5) Féadfar stoic a áireamh de réir a gcostais reatha.
Feidhmiú na rialacha díluachta
20. (1) I gcás go ndéantar luach aon sócmhainne de chuid cuideachta a chinneadh ar aon bhonn a luaitear i mír 19 den Sceideal seo, is é an luach sin an méid a bheidh le háireamh maidir leis an tsócmhainn sin i gcuntais na cuideachta nó (de réir mar is gá) beidh an luach sin mar phointe tosaigh chun an méid sin a chinneadh, in ionad phraghas ceannaigh nó chostas táirgthe na sócmhainne sin nó aon luach a cinneadh amhlaidh roimhe sin don tsócmhainn sin; agus beidh feidhm dá réir sin ag na rialacha díluachta i ndáil le haon sócmhainn den sórt sin ach tagairt don luach is déanaí a cinneadh don tsócmhainn sin ar aon bhonn a luaitear sa mhír sin 19 a chur in ionad aon tagairt dá praghas ceannaigh nó dá costas táirgthe.
(2) An méid coigeartaithe a ghairtear ina dhiaidh seo sa mhír seo de mhéid aon soláthair le haghaidh díluachadh a cheanglaítear i gcás aon sócmhainne doichte le mír 6 nó 7 den Sceideal seo mar atá feidhm aige de bhua fhomhír (1) den mhír seo; agus méid an chostais bhunaidh a ghairtear de mhéid aon soláthair a cheanglófaí leis an mír sin i gcás na sócmhainne sin de réir na rialacha cuntasaíochta um chostas bunaidh.
(3) I gcás feidhm a bheith ag fomhír (1) den mhír seo i ndáil le haon sócmhainn dhocht féadfaidh sé, maidir le haon soláthar le haghaidh díluachadh i leith na sócmhainne sin—
(a) a bheidh ar áireamh in aon ítim a thaispeántar sa chuntas sochair agus dochair i leith méideanna arna ndíscríobh ó shócmhainní den tuairisc atá i gceist; nó
(b) a bheidh curtha i gcuntas nuair a bheifear ag lua aon ítime arna taispeáint amhlaidh a cheanglaítear, le nóta (11) de na nótaí ar na foirmlí do chuntas sochair agus dochair atá leagtha amach i gCuid I den Sceideal seo, a lua tar éis aon soláthairtí is gá le haghaidh díluachadh nó laghdú ar luach sócmhainní atá ar áireamh fúithi a bheith curtha i gcuntas,
gurb é méid an chostais bhunaidh é in ionad an méid choigeartaithe:
Ar choinníoll, más é atá i méid an tsoláthair le haghaidh díluachadh méid an chostais bhunaidh, go ndéanfar méid na difríochta idir an dá mhéid a thaispeáint ar leithligh sa chuntas sochair agus dochair nó i nóta a bheidh ag gabháil leis na cuntais.
Faisnéis bhreise i gcás imeacht ó na rialacha um chostas bunaidh
21. (1) Tá feidhm ag an mír seo i gcás ina ndearnadh na méideanna atá le háireamh maidir le sócmhainní a bheidh cuimsithe in aon ítimí a thaispeántar i gcuntais chuideachta a chinneadh ar aon bhonn a luaitear i mír 19 den Sceideal seo.
(2) Nochtfar, i nóta a bheidh ag gabháil leis na cuntais, na hítimí lena mbaineann agus an bonn luachála a úsáideadh chun méideanna na sócmhainní atá i gceist i gcás gach ítim den sórt sin a chinneadh.
(3) I gcás gach ítime lena mbaineann (seachas stoic) i gclár comhardaithe, déanfar—
(a) na méideanna inchomórtais arna gcinneadh de réir na rialacha cuntasaíochta um chostas bunaidh, nó
(b) na difríochtaí idir na méideanna sin agus na méideanna comhréireacha a thaispeántar iarbhír sa chlár comhardaithe maidir leis an ítim sin,
a thaispeáint ar leithligh sa chlár comhardaithe nó i nóta a bheidh ag gabháil leis na cuntais.
(4) I bhfomhír (3) den mhír seo, na tagairtí, i ndáil le haon ítim, do na méideanna inchomórtais arna gcinneadh mar a luaitear ansin is tagairtí iad—
(a) don mhéid comhiomlán a cheanglófaí a thaispeáint maidir leis an ítim sin dá ndéanfaí na méideanna atá le háireamh maidir leis na sócmhainní go léir a bheidh cuimsithe san ítim sin a chinneadh de réir na rialacha cuntasaíochta um chostas bunaidh, agus
(b) do mhéid comhiomlán na soláthairtí carnacha le haghaidh díluachadh nó laghdú ar luach a cheadófaí nó a cheanglófaí le linn na méideanna sin a bheith á gcinneadh de réir na rialacha sin.
Cúlchiste athluachála
22. (1) Maidir le haon chinneadh a dhéanamh ar luach sócmhainne cuideachta ar aon bhonn a luaitear i mír 19 den Sceideal seo, déanfar méid aon bhrabúis nó caillteanais a eascraíonn ón gcinneadh sin (tar éis lamháltas a dhéanamh, más iomchuí, d'aon soláthairtí le haghaidh díluachadh nó laghdú ar luach a rinneadh ar shlí seachas faoi threoir an luacha a cinneadh amhlaidh agus ar aon choigeartuithe ar aon soláthairtí den sórt sin a rinneadh ag féachaint don chinneadh sin) a chreidiúnú nó (de réir mar a bheidh) a fhéichiúnú do chúlchiste ar leithligh (dá ngairtear “an cúlchiste athluachála” sa mhír seo).
(2) Tá feidhm ag fomhír (1) den mhír seo i ndáil le haon chinneadh ar luach sócmhainne cuideachta a dhéantar roimh thosach feidhme na míre seo mar atá feidhm aici maidir le haon chinneadh den sórt sin a dhéanfar ar an tosach feidhme sin nó dá éis.
(3) Déanfar méid an chúlchiste athluachála a thaispeáint i gclár comhardaithe na cuideachta faoi fho-cheannteideal ar leithligh sa suíomh atá tugtha don ítim “cúlchiste athluachála” i bhFoirmle 1 nó 2 de na foirmlí do chlár comhardaithe atá leagtha amach i gCuid I den Sceideal seo.
(4) Laghdófar an cúlchiste athluachála a mhéid nach mbeidh, i dtuairim stiúrthóirí na cuideachta, gá a thuilleadh, chun críche na mbeartas cuntasaíochta a bheidh in úsáid ag an gcuideachta, leis na méideanna a bheidh chun creidmheasa an chúlchiste; ach ní fhéadfar méid a aistriú ón gcúlchiste go dtí an cuntas sochair agus dochair ach amháin más rud é—
(a) gur muirearaíodh an méid atá i gceist ar an gcuntas sin roimhe sin, nó
(b) gurb ionann é agus brabús réadaithe.
(5) Déanfar an chaoi ar déileáladh, chun críocha cánachais, le méideanna a creidiúnaíodh nó a féichiúnaíodh don chúlchiste athluachála a nochtadh i nóta a bheidh ag gabháil leis na cuntais.
Cuid IV
FAISNÉIS A CHEANGLAÍTEAR A THABHAIRT I NÓTAÍ A BHEIDH AG GABHÁIL LE CUNTAIS
Réamhráiteach
23. (1) Aon fhaisnéis a cheanglaítear ar aon chuideachta a thabhairt leis na forálacha ina dhiaidh seo den Chuid seo, ní foláir í a thabhairt i nóta bheidh ag gabháil le cuntais na cuideachta (mura mbeidh sí tugtha sna cuntais féin).
(2) Féadfaidh nótaí a bheidh ag gabháil le cuntais chuideachta a bheith sna cuntais féin nó i ndoiciméad ar leithligh a bheidh i gceangal leis na cuntais.
24. Luafar na beartais chuntasaíochta lenar ghlac an chuideachta le linn di na méideanna a chinneadh a bhí le háireamh maidir le hítimí a thaispeántar sa chlár comhardaithe agus le linn di brabús nó caillteanas na cuideachta a chinneadh (lena n-áirítear na beartais sin i leith díluachadh agus laghdú ar luach sócmhainní).
Faisnéis is forlíonadh ar an gclár comhardaithe
25. Ceanglaítear, le míreanna 26 go 37 den Sceideal seo, faisnéis a thabhairt a dhéanann forlíonadh ar an bhfaisnéis a thugtar maidir le haon ítimí áirithe a thaispeántar sa chlár comhardaithe nó atá ábhartha thairis sin chun staid chúrsaí na cuideachta a mheasúnú ag féachaint don fhaisnéis a thugtar amhlaidh.
Scairchaipiteal agus bintiúir
26. (1) Tabharfar an fhaisnéis seo a leanas maidir le scairchaipiteal na cuideachta—
(a) an scairchaipiteal údaraithe, agus
(b) i gcás scaireanna de bhreis agus aicme amháin a bheith leithroinnte, líon agus luach ainmniúil comhiomlán na scaireanna de gach aicme ar leith a leithroinneadh.
(2) I gcás aon chuid den scairchaipiteal leithroinnte ar scaireanna infhuascailte í, tabharfar an fhaisnéis seo a leanas—
(a) an dáta is luaithe agus an dáta is déanaí ar a bhfuil cumhacht ag an gcuideachta na scaireanna sin a fhuascailt,
(b) cibé acu a chaithfear na scaireanna sin a fhuascailt in aon chás nó a dhlífear iad a fhuascailt de rogha na cuideachta, agus
(c) cibé acu atá nó nach bhfuil aon phréimh iníoctha tráth fuascailte (agus, má tá, cén phréimh í).
27. Má leithroinn an chuideachta aon scaireanna i rith na bliana airgeadais lena mbaineann na cuntais, tabharfar an fhaisnéis seo a leanas—
(a) an chúis ar a ndearnadh an leithroinnt,
(b) na haicmí scaireanna a leithroinneadh, agus
(c) maidir le gach aicme scaireanna, an uimhir a leithroinneadh, luach ainmniúil comhiomlán na scaireanna sin agus an chomaoin a fuair an chuideachta i leith na leithroinnte.
28. (1) Má d'eisigh an chuideachta aon bhintiúir i rith na bliana airgeadais lena mbaineann na cuntais, tabharfar an fhaisnéis seo a leanas—
(a) an chúis ar a ndearnadh an eisiúint,
(b) na haicmí bintiúr a eisíodh, agus
(c) maidir le gach aicme bintiúr, an méid a eisíodh agus an chomaoin a fuair an chuideachta i leith na heisiúna.
(2) Tabharfar freisin sonraí faoi aon bhintiúir fhuascailte a bhfuil sé de chumhacht ag an gcuideachta iad a ath-eisiúint.
(3) I gcás aon cheann de bhintiúir na cuideachta a bheith á shealbhú ag ainmnitheach nó iontaobhaí don chuideachta, luafar méid ainmniúil na mbintiúr agus an méid a luaitear i ndáil leo sna taifid chuntasaíochta a choimeádann an chuideachta de réir alt 147 den Phríomh-Acht.
Sócmhainní Dochta
29. (1) Maidir le gach ítim a thaispeántar, nó a thaispeánfaí murach alt 4 (6) (b) den Acht seo, faoin ítim ghinearálta “sócmhainní dochta” i gclár comhardaithe na cuideachta, tabharfar an fhaisnéis seo a leanas—
(a) na méideanna iomchuí maidir leis an ítim sin amhail mar a bhí ar dháta thosach na bliana airgeadais agus ar dháta an chláir chomhardaithe, faoi seach,
(b) an éifeacht a bhí leis na nithe seo a leanas ar aon mhéid a thaispeántar sa chlár comhardaithe maidir leis an ítim sin, eadhon—
(i) aon athbhreithniú ar an méid a thugtar maidir le haon sócmhainní atá ar áireamh faoin ítim sin ar athbhreithniú é a rinneadh le linn na bliana sin ar aon bhonn a luaitear i mír 19 den Sceideal seo,
(ii) aon sócmhainní a fuarthas i rith na bliana sin,
(iii) aon sócmhainní a diúscraíodh i rith na bliana sin, agus
(iv) aon sócmhainní de chuid na cuideachta a aistríodh chuig an ítim sin, nó ón ítim sin, i rith na bliana sin.
(2) An tagairt i bhfomhír (1) (a) den mhír seo do na méideanna iomchuí maidir le haon ítim amhail mar a bhí ar aon dáta a luaitear ansin, is tagairt í do mhéideanna a fhreagraíonn do na méideanna comhiomlána arna gcinneadh amhail ar an dáta sin, maidir le sócmhainní a bheidh le háireamh faoin ítim sin—
(a) ar bhonn an phraghais ceannaigh nó an chostais táirgthe (arna gcinneadh de réir mhíreanna 14 agus 15 den Sceideal seo,) nó
(b) ar aon bhonn a luaitear i mír 19 den Sceideal seo
(ach gan aon soláthairtí le haghaidh díluachadh nó laghdú ar luach a chur i gcuntas i gceachtar cás).
(3) Maidir le gach ítim a thagann faoi réir fhomhír (1) den mhír seo, luafar freisin—
(a) méid carnach na soláthairtí le haghaidh díluachadh nó laghdú ar luach sócmhainní atá ar áireamh faoin ítim sin amhail mar a bhí ar gach dáta a luaitear i bhfomhír (1) (a) den mhír seo,
(b) méid aon soláthairtí den sórt sin a rinneadh i leith na bliana airgeadais lena mbaineann,
(c) méid aon choigeartuithe a rinneadh i leith aon soláthairtí den sórt sin i rith na bliana sin de thoradh aon sócmhainní a dhiúscairt, agus
(d) méid aon choigeartuithe eile a rinneadh i leith aon soláthairtí den sórt sin i rith na bliana sin.
30. I gcás aon sócmhainní dochta de chuid na cuideachta (seachas infheistíochtaí liostaithe) a bheith ar áireamh faoi aon ítim a thaispeántar i gclár comhardaithe na cuideachta de réir méid arna chinneadh ar aon bhonn a luaitear i mír 19 den Sceideal seo, tabharfar an fhaisnéis seo a leanas—
(a) na blianta (sa mhéid go mbeidh siad ar eolas ag na stiúrthóirí) inar luacháladh na sócmhainní go leithleach agus na luachanna leithleacha, agus
(b) i gcás sócmhainní a luacháladh i rith na bliana airgeadais, ainmneacha na ndaoine a luacháil iad nó sonraí i dtaobh na gcáilíochtaí a bhí acu chun sin a dhéanamh agus (i gceachtar cás) na boinn luachála a úsáideadh.
Sócmhainní airgeadais agus infheistíochtaí a shealbhaítear mar shócmhainní reatha
31. (1) Maidir le méid gach ítime a thaispeántar, nó a thaispeánfaí murach alt 4 (6) (b) den Acht seo, i gclár comhardaithe na cuideachta faoi na hítimí ginearálta “sócmhainní airgeadais” nó “infheistíochtaí a shealbhaítear mar shócmhainní reatha”, luafar—
(a) cén méid den mhéid sin is inchurtha síos d'infheistíochtaí liostaithe, agus
(b) cén méid d'aon mhéid is inchurtha síos amhlaidh arb inchurtha síos é d'infheistíochtaí a bhfuil liostáil ar stocmhargadh aitheanta tugtha dóibh agus cén méid is inchurtha síos d'infheistíochtaí liostaithe eile.
(2) I gcás go bhfuil méid aon infheistíochtaí liostaithe luaite maidir le haon ítim de réir fhomhír (1) (a) den mhír seo, luafar freisin na méideanna seo a leanas—
(a) margadhluach comhiomlán na n-infheistíochtaí sin i gcás go bhfuil difríocht idir é agus an méid a luaitear amhlaidh, agus
(b) margadhluach agus luach stocmhargaidh aon infheistíochtaí i gcás go nglactar leis, chun críocha na gcuntas, gurb airde an chéad luach ná an dara luach.
Cúlchistí agus soláthairtí
32. (1) I gcás go n-aistrítear aon mhéid—
(a) chuig aon chúlchistí nó uathu, nó
(b) chuig aon soláthairtí le haghaidh dliteanas agus muirear, nó
(c) ó aon soláthar le haghaidh dliteanas agus muirear ar shlí seachas chun na críche dar bunaíodh an soláthar,
agus go dtaispeántar, nó go dtaispeánfaí murach alt 4 (6) (b) den Acht seo, na cúlchistí nó na soláthairtí mar ítimí ar leithligh i gclár comhardaithe na cuideachta, tabharfar an fhaisnéis a luaitear i bhfomhír (2) den mhír seo maidir le comhiomlán na gcúlchistí nó na soláthairtí atá áireamh san ítim chéanna.
(2) Is í an fhaisnéis sin—
(a) méid na gcúlchistí nó na soláthairtí amhail mar a bhí ar dháta thosach na bliana airgeadais agus ar dháta an chláir chomhardaithe, faoi seach,
(b) aon mhéid a aistríodh chuig na cúlchistí nó na soláthairtí, nó uathu, i rith na bliana sin, agus
(c) foinse agus feidhm, faoi seach, aon mhéideanna a aistríodh amhlaidh.
(3) Tabharfar sonraí i dtaobh gach soláthair atá ar áireamh san ítim “soláthairtí eile” i gclár comhardaithe na cuideachta in aon chás ina mbaineann méid an tsoláthair sin le hábhar.
Soláthar le haghaidh cánachais
33. Luafar méid aon soláthair le haghaidh cánachais seachas cánachas iarchurtha.
Sonraí i dtaobh féichiúnais
34. (1) Maidir le gach ítim a thaispeántar faoi “creidiúnaithe” i gclár comhardaithe na cuideachta luafar—
(a) méid comhiomlán aon fhiach atá áireamh faoin ítim sin agus is iníoctha nó is inaisíoctha ar shlí seachas i dtráthchodanna agus a bheidh le híoc nó le haisíoc tar éis dheireadh na tréimhse cúig bliana dar tosach an lá direach i ndiaidh dheireadh na bliana airgeadais,
(b) méid comhiomlán aon fhiach atá ar áireamh amhlaidh agus is iníoctha nó is inaisíoctha i dtráthchodanna a mbeidh aon cheann acu le híoc i ndiaidh dheireadh na tréimhse sin,
(c) méid comhiomlán aon fhiach atá ar áireamh faoin ítim sin agus a mbeidh aon urrús tugtha ina leith, agus
(d) léiriú ar an gcineál urrús a tugadh amhlaidh,
agus, i gcás fiach a thagann faoi réim chlásal (b) den fhomhír seo, déanfar méid comhiomlán na dtráthchodanna a bheidh le híoc tar éis dheireadh na tréimhse sin a nochtadh freisin le haghaidh gach ítime den sórt sin.
(2) Aon tagairtí i bhfomhír (1) den mhír seo d'ítim a thaispeántar faoi “creidiúnaithe” i gclár comhardaithe na cuideachta folaíonn siad, i gcás ina ndéantar idirdhealú sa chlár comhardaithe idir méideanna a bheidh le híoc le creidiúnaithe laistigh de bhliain amháin agus tar éis breis agus bliain amháin—
(a) in aon chás a thagann faoi réim fhomhír (1) (a) den mhír seo, tagairtí d'ítim a thaispeántar faoin dara aicme díobh sin, agus
(b) in aon chás a thagann faoi réim fhomhír (1) (d) den mhír seo, tagairtí d'ítim a thaispeántar faoi cheachtar de na haicmí sin,
agus folaíonn tagairtí d'ítimí a thaispeántar faoi “creidiúnaithe” tagairtí d'ítimí a thaispeánfaí faoin gceannteideal sin, murach alt 4 (6) (b) den Acht seo.
35. Má bhíonn aon dochtdíbhinní carnacha ar scaireanna na cuideachta i riaráiste, luafar—
(a) méid na riaráistí, agus
(b) tréimhse riaráiste na ndíbhinní nó, má tá breis agus aicme amháin ann, tréimhse riaráiste gach aicme díobh.
Ráthaíochtaí agus oibleagáidí airgeadais eile
36. (1) Tabharfar sonraí faoi aon mhuirear ar shócmhainní na cuideachta chun dliteanais aon duine eile a urrú, lena n-áirítear, más indéanta é, an méid a urraíodh.
(2) Tabharfar an fhaisnéis seo a leanas maidir le haon dliteanas teagmhasach eile nár soláthraíodh dó—
(a) méid nó méid measta an dliteanais sin,
(b) a ghné dhlíthiúil, agus
(c) an bhfuil aon urrús luachmhar tugtha ag an gcuideachta i ndáil leis an dliteanas sin agus, má tá, cén t-urrús é.
(3) Luafar, más indéanta é—
(a) méid nó méid measta comhiomlán na gconarthaí le haghaidh caiteachais chaipitiúil, sa mhéid nach mbeidh soláthar déanta dó, agus
(b) méid nó méid measta comhiomlán aon chaiteachais chaipitiúil a bheidh údaraithe ag na stiúrthóirí ach nach mbeidh conradh déanta ina leith.
(4) Tabharfar sonraí:
(a) i dtaobh aon oibleagáidí pinsin atá ar áireamh faoi aon soláthar a thaispeántar i gclár comhardaithe na cuideachta, agus
(b) aon oibleagáidí den sórt sin nach bhfuil aon soláthar déanta dóibh,
agus, i gcás go mbaineann aon oibleagáid den sórt sin go hiomlán nó go páirteach le pinsin is iníoctha le hiarstiúrthóirí de chuid na cuideachta, tabharfar sonraí ar leithligh i dtaobh na hoibleagáide sin sa mhéid go mbaineann sí le pinsin den sórt sin.
(5) Tabharfar an fhaisnéis seo a leanas freisin:
(a) cineál gach scéime pinsin a oibríonn an chuideachta nó a oibrítear thar a ceann lena n-áirítear faisnéis i dtaobh cé acu is scéim shochair shonraithe nó scéim ranníoca shonraithe, nó nach ea, gach scéim acu,
(b) cé acu atá gach scéim den sórt sin maoinithe go seachtrach nó maoinithe go hinmheánach,
(c) cé acu a dhéantar nó nach ndéantar aon chostais agus dliteanais phinsin a mheasúnú de réir comhairle ó achtúire atá cáilithe go gairmiúil agus, má tá, an dáta a ndearnadh an luacháil achtúireachta iomchuí is déanaí,
(d) cé acu atá nó nach bhfuil aon luacháil achtúireachta den sórt sin ar fáil lena hiniúchadh ag an bpobal agus má tá, cén áit.
(6) Tabharfar sonraí chomh maith i dtaobh aon oibleagáidí airgeadais eile—
(a) nach bhfuil soláthar déanta dóibh, agus
(b) is oibleagáidí atá ábhartha chun staid chúrsaí na cuideachta a mheasúnú.
(7) Aon oibleagáidí a thagann faoi réim aon cheann de na fomhíreanna roimhe seo agus a ndeachthas fúthu thar ceann nó chun tairbhe—
(a) aon chuideachta sealbhaíochta nó comh-fhochuideachta don chuideachta, nó
(b) aon fhochuideachta don chuideachta,
luafar iad ar leith ó na hoibleagáidí eile a thagann faoi réim na fomhíre sin (agus déanfar freisin oibleagáidí a thagann faoi réim chlásal (a) den fhomhír seo a lua ar leith ó na hoibleagáidí a thagann faoi réim chlásal (b) den fhomhír seo).
Nithe ilghnéitheacha
37. (1) Tabharfar sonraí faoi aon chás ina ndéantar praghas ceannaigh nó costas táirgthe aon sócmhainne a chinneadh den chéad uair faoi mhír 16 den Sceideal seo.
(2) Déanfar méid comhiomlán aon iasachtaí neamhíoctha a cheadaítear le halt 60 den Phríomh-Acht, arna leasú le hAcht 1983 (seachas iasachtaí dá dtagraítear i bhfo-alt (13) (a) den alt sin) a thaispeáint, agus déanfar iasachtaí a cheadaítear le míreanna (b) agus (c) den fho-alt sin (13) a léiriú ar leithligh.
(3) Luafar an méid comhiomlán atá molta lena dháileadh ar mhodh díbhinne.
Faisnéis is forlíonadh ar an gcuntas sochair agus dochair
38. Ceanglaítear, le míreanna 39 go 43 den Chuid seo, faisnéis a thabhairt a dhéanann forlíonadh ar an bhfaisnéis a thugtar maidir le haon ítimí áirithe a thaispeántar sa chuntas sochair agus dochair nó a thugann sonraí thairis sin faoi ioncam nó caiteachas na cuideachta nó faoi imthosca a dhéanann difear do na hítimí a thaispeántar sa chuntas sochair agus dochair.
Ráiteas ar leithligh i dtaobh ítimí áirithe ioncaim agus caiteachais
39. (1) Faoi réir na bhforálacha ina dhiaidh seo den mhír seo, luafar gach ceann de na méideanna a luaitear i bhfomhíreanna (2) go (6) den mhír seo.
(2) Méid an úis ar na nithe seo a leanas nó aon mhuirir dá samhail ina leith—
(a) iasachtaí bainc agus rótharraingtí bainc, mar aon le hiasachtaí a tugadh don chuideachta (seachas iasachtaí bainc agus rótharraingtí bainc) agus—
(i) is inaisíoctha ar shlí seachas i dtráthchodanna agus a bheidh le haisíoc roimh dheireadh na tréimhse cúig bliana dar tosach an lá díreach i ndiaidh dheireadh bhliain airgeadais na cuideachta, nó
(ii) is inaisíoctha i dtráthchodanna a mbeidh an tráthchuid deiridh díobh le híoc roimh dheireadh na tréimhse sin, agus
(b) iasachtaí d'aon chineál eile a tugadh don chuideachta.
Ní bhaineann an fhomhír seo le hús nó le muirir ar iasachtaí leis an gcuideachta ó ghrúpchuideachtaí, ach, cé is moite de sin, baineann sí le hús nó muirir ar gach iasacht, bíodh nó ná bíodh sí tugtha ar urrús bintiúr.
(3) Na méideanna faoi seach a cuireadh ar fáil chun scairchaipiteal a fhuascailt agus chun iasachtaí a fhuascailt.
(4) An méid ioncaim ó infheistíochtaí liostaithe agus neamhliostaithe.
(5) Méid luach saothair na n-iniúchóirí (lena n-áirítear aon suimeanna a d'íoc an chuideachta maidir le costais na n-iniúchóirí).
(6) Méideanna comhiomlána díolaíochtaí stiúrthóirí agus cúiteamh a íocadh le stiúrthóirí agus le hiarstiúrthóirí maidir le cailliúint oifige.
Sonraí i dtaobh cánach
40. (1) Luafar an bonn ar a ríomhtar an muirear cánach corparáide, cánach ioncaim agus cánachais eile ar bhrabúis (cibé acu is iníoctha laistigh nó lasmuigh den Stát).
(2) Tabharfar sonraí i dtaobh aon imthosca speisialta a dhéanann difear don dliteanas i leith cánachais ar bhrabús, ar ioncam nó ar ghnóchain chaipitiúla don bhliain airgeadais lena mbaineann nó don dliteanas i leith cánachais ar bhrabús, ar ioncam nó ar ghnóchain chaipitiúla do bhlianta airgeadais dá éis sin.
(3) Luafar méid an mhuirir i leith cánach corparáide, cánach ioncaim agus cánachais eile ar bhrabús nó ar ghnóchain chaipitiúla, a mhéid a mhuirearaítear ar ioncam iad, lena n-áirítear cánachas is iníoctha lasmuigh den Stát ar bhrabúis (agus idirdhealú á dhéanamh, más indéanta é, idir cáin chorparáide agus cánachas eile).
Déanfar na méideanna sin a lua ar leithligh maidir le gach méid de na méideanna a thaispeántar, nó a thaispeánfaí murach alt 4 (6) (b) den Acht seo, faoi na hítimí seo a leanas sa chuntas sochair agus dochair, is é sin le rá, “cáin ar bhrabús nó caillteanas ó ghnáthghníomhaíochtaí” agus “cáin ar bhrabús nó caillteanas urghnách”.
Sonraí i dtaobh láimhdeachais
41. (1) Más rud é, i gcaitheamh na bliana airgeadais, gur sheol an chuideachta gnó de dhá aicme nó níos mó a bhfuil, i dtuairim na stiúrthóirí, difríocht mhór eatarthu, luafar, maidir le gach aicme (agus tuairisc á thabhairt ar an aicme) méid an láimhdeachais is inchurtha i leith na haicme sin.
(2) Más rud é, i gcaitheamh na bliana airgeadais, go ndearna an chuideachta riar ar mhargaí a bhfuil, i dtuairim na stiúrthóirí, difríocht mhór eatarthu, luafar freisin méid an láimhdeachais is inchurtha i leith gach margaidh den sórt sin.
San fhomhír seo ciallaíonn “margadh” margadh a bhfuil a theorainneacha socraithe ar mhodh geografach.
(3) Nuair a bheifear, chun críocha na míre seo, ag déanamh anailísiú ar fhoinse (ó thaobh gnó de nó ó thaobh margaidh de) láimhdeachais, beidh aird ag stiúrthóirí na cuideachta ar an gcaoi ina n-eagraítear gníomhaíochtaí na cuideachta.
(4) Chun críche na míre seo—
(a) áireofar mar aicme amháin aicmí gnó nach bhfuil, i dtuairim na stiúrthóirí, difríocht mhór eatarthu, agus
(b) áireofar mar mhargadh amháin margaí nach bhfuil, i dtuairim na stiúrthóirí, difríocht mhór eatarthu,
agus aon mhéideanna is inchurtha go cuí i leith aicme gnó amháin nó (de réir mar a bheidh) margaidh amháin, ach nach méideanna iad a bhaineann le hábhar, féadfar iad a áireamh sa mhéid a luaitear maidir le haicme eile.
(5) I gcás go ndéanfaí, i dtuairim na stiúrthóirí, dochar mór do leasanna na cuideachta dá nochtfaí aon fhaisnéis a cheanglaítear leis an mír seo, ní gá an fhaisnéis sin a nochtadh ach ní mór a lua nach bhfuil an fhaisnéis sin á nochtadh.
Sonraí i dtaobh foirne
42. (1) Tabharfar an fhaisnéis seo a leanas maidir le fostaithe na cuideachta—
(a) an meánlíon daoine a bhí i bhfostaíocht na cuideachta sa bhliain airgeadais, agus
(b) an meánlíon daoine a bhí i bhfostaíocht laistigh de gach earnáil daoine i bhfostaíocht na cuideachta.
(2) Maidir leis na daoine go léir a bhí i bhfostaíocht na cuideachta i rith na bliana airgeadais agus a chuirtear i gcuntas le linn an líon bliantúil iomchuí a bheith á chinneadh chun críocha fhomhír (1) (a) den mhír seo, luafar chomh maith na méideanna seo a leanas, faoi seach—
(a) méideanna comhiomlána an phá agus na dtuarastal a íocadh nó is iníoctha leis na daoine sin maidir leis an mbliain sin,
(b) méideanna comhiomlána na gcostas leasa shóisialaigh a thabhaigh an chuideachta thar a gceann, agus
(c) méideanna comhiomlána na gcostas pinsin eile a tabhaíodh amhlaidh,
ach amháin a mhéid a bheidh na méideanna sin, nó aon mhéid díobh, luaite sa chuntas sochair agus dochair.
(3) Na hearnálacha daoine i bhfostaíocht na cuideachta ar faoina dtreoir a chinnfear an uimhir a cheanglaítear a nochtadh le fomhír (1) (b) den mhír seo, is é a bheidh iontu cibé earnálacha a roghnóidh na stiúrthóirí, ag féachaint don chaoi ina n-eagraítear gníomhaíochtaí na cuideachta.
(4) (a) Chun críocha chlásail (a) agus (b) d'fhomhír (1) den mhír seo, déanfar an meánlíon daoine i bhfostaíocht cuideachta a chinneadh tríd an líon bliantúil iomchuí a roinnt ar an méid seachtainí i mbliain airgeadais na cuideachta.
(b) Chun críocha na fomhíre seo, cinnfear an líon bliantúil iomchuí trí na huimhreacha seo a leanas a fhionnadh maidir le gach seachtain i mbliain airgeadais na cuideachta lena mbaineann—
(i) i gcás an chlásail sin (a), an líon daoine a bhí i bhfostaíocht faoi chonarthaí seirbhíse ag an gcuideachta an tseachtain sin (cibé acu ar feadh na seachtaine nó nach ea), agus
(ii) i gcás an chlásail sin (b), an líon daoine san earnáil áirithe sin daoine a bhí i bhfostaíocht amhlaidh,
agus, i gceachtar cás, trí na huimhreacha seachtainiúla go léir a shuimiú.
Nithe ilghnéitheacha
43. (1) I gcás ina mbeidh aon mhéid a bhaineann le haon bhliain airgeadais roimhe sin ar áireamh in aon ítim sa chuntas sochair agus dochair, luafar an éifeacht a bhí leis sin.
(2) Tabharfar sonraí faoi aon ioncam urghnách nó muirir urghnácha a d'eascair sa bhliain airgeadais.
(3) Luafar an éifeacht a bhí le haon idirbhearta atá eisceachtúil ó thaobh méide nó tarlachtainte d'ainneoin go dtagann siad faoi réim ghnáthghníomhaíochtaí na cuideachta.
(4) Luafar aon mhéid a caitheadh ar thaighde agus forbairt sa bhliain airgeadais agus aon mhéid atá geallta le haghaidh taighde agus forbartha i mblianta dá éis sin.
(5) I gcás go ndéanfaí, i dtuairim na stiúrthóirí, dochar mór do leasanna na cuideachta dá nochtfaí aon fhaisnéis a cheanglaítear le fomhír (4) den mhír seo, ní gá an fhaisnéis sin a nochtadh ach ní mór a lua nach bhfuil an fhaisnéis sin á nochtadh.
Ginearálta
44. (1) I gcás aon suimeanna a ainmníodh i dtosach in airgeadraí coigríche a bheith curtha i gcuntas faoi aon ítimí a thaispeántar sa chlár comhardaithe nó sa chuntas sochair agus dochair, luafar an bonn ar ar aistríodh na suimeanna sin go hairgeadra na hÉireann.
(2) Maidir le gach ítim i gclár comhardaithe nó i gcuntas sochair agus dochair a bheadh, murach é a bheith san áireamh i nóta a ghabhann leis na cuntais, taispeánta san fhoirmle do chlár comhardaithe nó do chuntas sochair agus dochair atá leagtha amach i gCuid I den Sceideal seo agus a roghnaíodh de bhun alt 4 den Acht seo, taispeánfar chomh maith, i nóta a bheidh ag gabháil leis na cuntais, an méid comhréireach don bhliain airgeadais díreach roimh an mbliain lena mbaineann na cuntais, agus i gcás nach méid inchomórtais an méid comhréireach—
(a) mar gheall ar athrú sa bheartas cuntasaíochta sa bhliain airgeadais, nó
(b) mar gheall ar earráid bhunúsach sna cuntais i mbliain airgeadais roimhe sin,
coigeartófar é agus tabharfar sonraí i dtaobh an choigeartaithe agus na cúiseanna a bhí leis.
(3) Níl feidhm ag fomhír (2) den mhír seo i ndáil le haon mhéid a luaitear de bhua mhíreanna 29 agus 32 den Sceideal seo.
Cuid V
FORÁLACHA SPEISIALTA I gCÁS INAR CUIDEACHTA SHEALBHAÍOCHTA NÓ FOCHUIDEACHTA CUIDEACHTA
Cuntais na cuideachta féin
45. (1) Tá feidhm ag an gCuid seo i gcás inar cuideachta shealbhaíochta an chuideachta, bíodh nó ná bíodh sí féin ina fochuideachta do chomhlacht corpraithe eile, ach níl feidhm ag míreanna 54 agus 55 den Sceideal seo maidir le cuideachta phríobháideach a bhaineann leas as alt 154 den Phríomh-Acht ná le cuideachta atá, i ndeireadh a bliana airgeadais, ina fochuideachta atá ar lánúinéireacht ag comhlacht corpraithe eile atá corpraithe sa Stát.
(2) I gcás inar cuideachta shealbhaíochta cuideachta nó inar fochuideachta í do chomhlacht corpraithe eile agus go n-áirítear in aon ítim a cheanglaítear le Cuid I den Sceideal seo a thaispeáint i gclár comhardaithe na cuideachta, i ndáil le grúpchuideachtaí, na méideanna seo a leanas—
(a) méideanna is inchurtha i leith déileálacha le haon chuideachta shealbhaíochta, nó le haon chomh-fhochuideachta, de chuid na cuideachta, nó i leith leasanna in aon chuideachta den sórt sin, nó
(b) méideanna is inchurtha i leith déileálacha le haon fhochuideachta don chuideachta nó i leith leasanna in aon chuideachta den sórt sin,
déanfar na méideanna comhiomlána a thagann faoi réim mhíreanna (a) agus (b) den fhomhír seo, faoi seach, a thaispeáint mar ítimí ar leithligh tríd an ítim iomchuí sa chlár comhardaithe a fhoroinnt, nó i nóta a bheidh ag gabháil le cuntais na cuideachta.
46. (1) Faoi réir fhomhír (2) den mhír seo, i gcás inar cuideachta shealbhaíochta an chuideachta, déanfar uimhir, tuairisc agus méid na scaireanna sa chuideachta, agus na mbintiúr de chuid na cuideachta, atá á sealbhú ag a fochuideachtaí nó a n-ainmnithigh a nochtadh i nóta a bheidh ag gabháil le cuntais na cuideachta.
(2) Níl feidhm ag fomhír (1) den mhír seo i ndáil le haon scaireanna nó bintiúir—
(a) a bhfuil baint ag an bhfochuideachta leo mar ionadaí pearsanta, nó
(b) a bhfuil baint aici leo mar iontaobhaí:
Ar choinníoll, sa chás deiridh sin, nach bhfuil ag an gcuideachta ná ag fochuideachta don chuideachta leas tairbhiúil faoin iontaobhas, seachas ar mhodh urrúis amháin chun críocha idirbhirt a rinne sí i ngnáthchúrsa gnó ar cuid de airgead a thabhairt ar iasacht.
Cuntais chomhdhlúite cuideachta sealbhaíochta agus fochuideachtaí
47. Faoi réir mhír 49 den Sceideal seo, is é a bheidh sa chlár comhardaithe agus sa chuntas sochair agus dochair comhdhlúite an fhaisnéis atá sna cláir chomhardaithe agus sna cuntais sochair agus dochair ar leithligh de chuid na cuideachta sealbhaíochta agus na bhfochuideachtaí lena ndéileáiltear sna cuntais chomhdhlúite, ach sin fara aon choigeartuithe, más ann, is dóigh le stiúrthóirí na cuideachta sealbhaíochta is gá.
48. (1) Faoi réir mhíreanna 49 go 51 den Sceideal seo agus Chuid VI den Sceideal seo, déanfaidh na cuntais chomhdhlúite, agus an fhaisnéis sin á tabhairt, ceanglais an Sceidil seo agus ceanglais eile Achtanna na gCuideachtaí, 1963 go 1986, a chomhlíonadh, a mhéid is indéanta sin, ionann is dá mba chuntais fíorchuideachta iad.
(2) Ní dochar an mhír seo d'aon cheanglas de chuid Achtanna na gCuideachtaí, 1963 go 1986, a bhaineann (ar shlí seachas de bhua mhír 47 den Sceideal seo agus fhomhír (1) den mhír seo) le grúpchuntais.
49. Ní bheidh feidhm, de bhua mhíreanna 47 agus 48 den Sceideal seo, ag na forálacha seo a leanas chun críche na gcuntas comhdhlúite—
(a) ailt 191 agus 192 den Phríomh-Acht, agus
(b) míreanna (iii) agus (iv) d'alt 16 (1) den Acht seo.
50. (1) D'ainneoin mhír 48 den Sceideal seo, féadfaidh na cuntais chomhdhlúite arna n-ullmhú ag cuideachta shealbhaíochta déileáil, de rogha na stiúrthóirí, le hinfheistíocht ag aon chomhalta den ghrúpa i scaireanna aon chomhlachta chorpraithe eile tríd an modh cuntas aíochta cothromais in aon chás ina ndealraíonn sé do stiúrthóirí na cuideachta sealbhaíochta go bhfuil ceangal chomh dlúth sin idir an comhlacht corpraithe eile sin agus aon chomhalta den ghrúpa go bhfuil sé cóir an modh sin a úsáid nuair a bheifear ag déileáil le hinfheistíochtaí ag an gcomhalta sin nó ag aon chomhalta eile den ghrúpa i scaireanna an chomhlachta chorpraithe eile sin.
(2) Sa mhír seo, aon tagairtí don ghrúpa, i ndáil le cuntais chomhdhlúite arna n-ullmhú ag cuideachta shealbhaíochta, is tagairtí iad don chuideachta shealbhaíochta agus do na fochuideachtaí lena ndéileáiltear sna cuntais.
51. Féadfar míreanna 5 go 7 agus 9 den Sceideal seo a fheidhmiú ar aon mhéid a thaispeántar sa chlár comhardaithe comhdhlúite maidir le cáilmheas a thagann i gceist tráth an chomhdhlúite.
52. I ndáil le haon fhochuideachtaí don chuideachta shealbhaíochta nach ndéileáiltear leo sna cuntais chomhdhlúite, beidh feidhm ag míreanna 45 agus 46 den Sceideal seo chun críche na gcuntas sin ionann is dá mba chuntais fíorchuideachta, arbh fhochuideachtaí di iad, na cuntais sin.
Grúpchuntais nach n-ullmhaítear mar chuntais chomhdhlúite
53. In aon ghrúpchuntais nach n-ullmhaítear mar chuntais chomhdhlúite, agus in aon nótaí a bheidh ag gabháil leis na cuntais sin, tabharfar an fhaisnéis chéanna a cheanglaítear a thabhairt i gcuntais chomhdhlúite de bhua mhíreanna 47 go 51 den Sceideal seo, nó tabharfar a samhail d'fhaisnéis.
Forálacha a bhfuil feidhm ghinearálta acu
54. (1) Tá feidhm ag an mír seo i gcás gur cuideachta shealbhaíochta cuideachta agus—
(a) nach n-ullmhaíonn sí grúpchuntais, nó
(b) go n-ullmhaíonn sí grúpchuntais nach ndéileálann le fochuideachta amháin nó níos mó di,
agus aon tagairtí sa mhír seo d'fhochuideachtaí, léifear iad, i gcás a thagann faoi réim chlásal (b) den fhomhír seo, mar thagairtí do cibé fochuideachtaí don chuideachta lena mbaineann atá fágtha as an áireamh sna grúpchuntais.
(2) Faoi réir na bhforálacha ina dhiaidh seo den fhomhír seo, tabharfar, i nóta a bheidh ag gabháil le cuntais na cuideachta—
(a) na cúiseanna nach ndéileáiltear le fochuideachtaí i ngrúpchuntais, agus
(b) ráiteas ina dtaispeánfar aon agúis a bhí i dtuarascáil iniúchóirí na bhfochuideachtaí ar a gcuntais dá mblianta airgeadais faoi seach dar críoch i gcomhthráth le bliain airgeadais na cuideachta nó lena linn, agus aon nóta nó cosaint atá sna cuntais sin chun aird a tharraingt ar ní a mbeadh, murach an nóta nó an chosaint, tagairt déanta dó go cuí in agús den sórt sin, sa mhéid nach bhfuil an ní is ábhar don agús nó don nóta cuimsithe i gcuntais na cuideachta féin agus go mbaineann sé le hábhar ó thaobh a comhaltaí de.
(3) Faoi réir na bhforálacha ina dhiaidh seo den mhír seo, déanfar méid comhiomlán infheistíocht uile na cuideachta sealbhaíochta i scaireanna na bhfochuideachtaí a lua i nóta a bheidh ag gabháil le cuntais na cuideachta tríd an modh luachála cothromais.
(4) Sa mhéid nach mbeidh fáil ar aon fhaisnéis a cheanglaítear, le haon cheann de na forálacha roimhe seo den mhír seo, a bheith luaite i nóta a bheidh ag gabháil le cuntais na cuideachta, tabharfar, ina ionad sin, ráiteas á rá sin i nóta a bheidh ag gabháil leis na cuntais sin.
(5) Más rud é, in aon chás a thagann faoi réim fhomhír (1) (b) den mhír seo, gur cuntais chomhdhlúite na grúpchuntais, déanfar tagairtí sna fomhíreanna roimhe seo den mhír seo do chuntais na cuideachta a léamh mar thagairtí do na cuntais chomhdhlúite.
55. I gcás fochuideachtaí a bheith ag cuideachta agus nár chríoch dá mblianta airgeadais i gcomhthráth le bliain airgeadais na cuideachta, tabharfar an fhaisnéis seo a leanas i ndáil le gach fochuideachta den sórt sin (cibé acu a dhéileáiltear nó nach ndéileáiltear leo in aon ghrúpchuntais a ullmhaíonn an chuideachta) trí nóta a bheidh ag gabháil le cuntais na cuideachta nó (i gcás ina n-ullmhaítear grúpchuntais) leis na grúpchuntais, is é sin le rá—
(a) na cúiseanna gur dóigh le stiúrthóirí na cuideachta nár chóir do bhlianta airgeadais na bhfochuideachtaí críochnú i gcomhthráth le bliain airgeadais na cuideachta, agus
(b) na dátaí ar ar tháinig deireadh faoi seach leis na blianta airgeadais de chuid na bhfochuideachtaí is déanaí a chríochnaigh roimh dheireadh bhliain airgeadais na cuideachta nó na dátaí is luaithe agus is déanaí de na dátaí sin.
Cuid VI
FORÁLACHA SPEISIALTA I gCÁS INAR CUIDEACHTA INFHEISTÍOCHTA CUIDEACHTA
56. (1) Ní bheidh feidhm ag mír 22 den Sceideal seo maidir le méid aon bhrabúis nó caillteanais a eascraíonn ó luach aon infheistíochtaí de chuid cuideachta infheistíochta a chinneadh ar aon bhonn a luaitear i mír 19 (3) den Sceideal seo.
(2) Aon soláthairtí a dhéantar de bhua fhomhír (1) nó (2) de mhír 7 den Sceideal seo i gcás cuideachta infheistíochta maidir le haon infheistíochtaí sócmhainne doichte, ní gá iad a mhuirearú ar chuntas sochair agus dochair na cuideachta más rud é—
(a) go muirearaítear iad i gcoinne aon chuntais chúlchiste dár creidiúnaíodh aon mhéid a eisiatar, le fomhír (1) den mhír seo, ó cheanglais na míre sin 22, nó
(b) go dtaispeántar iad mar ítim ar leithligh i gclár comhardaithe na cuideachta faoin bhfo-cheannteideal “cúlchistí eile”.
(3) Chun críocha na míre seo mar atá feidhm aici i ndáil le haon chuideachta, ciallaíonn “infheistíocht sócmhainne doichte” aon sócmhainn a bheidh le háireamh faoi aon ítim a thaispeántar i gclár comhardaithe na cuideachta faoin bhforoinn “sócmhainní airgeadais” faoin ítim ghinearálta “sócmhainní dochta”.
57. Aon dáileadh a dhéanann cuideachta infheistíochta agus a laghdaíonn méid a glansócmhainní go dtí méid is lú ná comhiomlán a scairchaipitil ghlaoite agus a cúlchistí neamhindáilte, nochtfar é i nóta a bheidh ag gabháil le cuntais na cuideachta.
58. Déileálfar le cuideachta mar chuideachta infheistíochta chun críocha na Coda seo i ndáil le haon bhliain airgeadais de chuid na cuideachta más rud é—
(a) gur chuideachta infheistíochta í, de réir bhrí Chuid IV d'Acht 1983, i gcaitheamh na bliana sin uile,
(b) nach raibh sí, tráth ar bith i rith na bliana sin, toirmiscthe le halt 47 den Acht sin, ó dháileadh a dhéanamh.
59. I gcás gur cuideachta shealbhaíochta aon chuideachta atá i dteideal tairbhe a bhaint as aon fhoráil atá sa Chuid seo, déanfar an tagairt i mír 48 den Sceideal seo do chuntais chomhdhlúite do chomhlíonadh ceanglas Achtanna na gCuideachtaí, 1963 go 1986, a fhorléiriú, i ndáil le cuntais chomhdhlúite na cuideachta sin, mar thagairt do na ceanglais sin sa mhéid amháin—
(a) go mbaineann siad le cuntais leithleacha na cuideachta sin, agus
(b) go mbaineann siad, ar shlí seachas de bhua mhíreanna 47 agus 48 den Sceideal seo, le haon ghrúpchuntais a ullmhaíonn an chuideachta sin.
Cuid VII
LÉIRIÚ AR AN SCEIDEAL
Sócmhainní dochta nó reatha
60. Chun críocha an Sceidil seo, measfar gur sócmhainní dochta sócmhainní cuideachta má bheartaítear iad a úsáid ar bhonn leanúnach i ngníomhaíochtaí na cuideachta, agus measfar gur sócmhainní reatha aon sócmhainní nach mbeartaítear a úsáid amhlaidh.
Dáta an chláir chomhardaithe
61. Chun críocha an Sceidil seo, ciallaíonn “dáta an chláir chomhardaithe”, i ndáil le clár comhardaithe, an dáta arb amhail air a ullmhaíodh an clár comhardaithe.
Caipitliú
62. Aon tagairtí sa Sceideal seo d'aon obair nó costais a chaipitliú is tagairtí iad do dhéileáil leis an obair nó leis na costais sin mar shócmhainn dhocht.
Comh-fhochuideachta
63. Chun críocha an Sceidil seo, déileálfar le comhlacht corpraithe mar chomh-fhochuideachta do chomhlacht corpraithe eile más fochuideachtaí iad araon don chomhlacht corpraithe céanna ach nach fochuideachta aon cheann acu don cheann eile.
Grúpchuideachtaí
64. Chun críocha an Sceidil seo, ciallaíonn “grúpchuideachta”, i ndáil le haon chuideachta, aon chomhlacht corpraithe is fochuideachta nó cuideachta shealbhaíochta don chuideachta sin, nó is fochuideachta do chuideachta shealbhaíochta na cuideachta sin.
Rialacha cuntasaíochta um chostas bunaidh
65. Déanfar tagairtí sa Sceideal seo do na rialacha cuntasaíochta um chostas bunaidh a léamh de réir mhír 17 den Sceideal seo.
Infheistíochtaí liostaithe
66. Sa Sceideal seo ciallaíonn “infheistíochtaí liostaithe” infheistíocht ar tugadh liostú di ar stocmhargadh aitheanta laistigh den Stát nó ar aon stocmhargadh iomráiteach lasmuigh den Stát.
Iasachtaí
67. Chun críocha an Sceidil seo, measfar go ndlífear iasacht a íoc, agus measfar go ndlífear tráthchuid d'iasacht a íoc, ar an dáta is luaithe ar a bhféadfadh an t-iasachtóir aisíocaíocht nó (de réir mar a bheidh) íocaíocht a éileamh dá bhfeidhmeodh sé na roghanna agus na cearta go léir atá ar fáil dó.
Ábharthacht
68. Aon mhéideanna nach bhfuil ábhartha i gcomhthéacs áirithe aon fhorála den Sceideal seo féadfar neamhaird a thabhairt orthu chun críocha na forála sin.
Soláthairtí
69. (1) Aon tagairtí sa Sceideal seo do sholáthairtí le haghaidh díluachadh nó laghdú ar luach sócmhainní is tagairtí iad d'aon mhéid a dhíscríobhtar chun soláthar do dhíluachadh nó laghdú ar luach sócmhainní.
(2) Sna foirmlí do chuntas sochair agus dochair atá leagtha amach i gCuid I den Sceideal seo, aon tagairt do dhíluachadh sócmhainní d'aon tuairisc, nó do mhéideanna a dhíscríobhtar uathu, is tagairt í d'aon soláthar le haghaidh díluachadh nó laghdú ar luach sócmhainní den tuairisc sin.
70. Aon tagairtí sa Sceideal seo do sholáthairtí le haghaidh dliteanas nó muirear is tagairtí iad d'aon mhéid a choinnítear mar mhéid is gá le réasún chun soláthar a dhéanamh d'aon dliteanas nó caillteanas is dóigh a thabhófar, nó a thabhófar go cinnte ach nach bhfuiltear cinnte cé mhéid a bheidh ann nó cén dáta a eascróidh sé.
Praghas ceannaigh
71. Aon tagairtí sa Sceideal seo (cibé caoi a shainítear iad) do phraghas ceannaigh sócmhainne cuideachta nó aon bhunábhar nó earraí inchaite a úsáidtear ag táirgeadh aon sócmhainne den sórt sin, léifear iad mar thagairtí a fholaíonn tagairtí d'aon chomaoin (cibé acu in airgead nó ar shlí eile) a thug an chuideachta i leith na sócmhainne sin nó i leith na n-ábhar nó na n-earraí inchaite sin (de réir mar is gá sa chás).
Brabúis réadaithe
72. Gan dochar—
(a) d'fhorléiriú aon abairte eile faoi threoir (más iomchuí) prionsabal cuntasaíochta nó cleachtais chuntasaíochta a bhfuil glactha leo, nó
(b) d'aon fhoráil shonrach chun déileáil le brabúis d'aon tuairisc mar bhrabúis réadaithe,
dearbhaítear leis seo, d'fhonn amhras a sheachaint, maidir le tagairtí sa Sceideal seo do bhrabúis réadaithe, i ndáil le cuntais chuideachta, gur tagairtí iad do cibé brabúis de chuid na cuideachta a bheidh le háireamh mar bhrabúis réadaithe chun críocha na gcuntas sin de réir prionsabail a bhfuil glactha leo go ginearálta maidir le brabúis réadaithe a chinneadh chun críocha cuntasaíochta tráth ullmhaithe na gcuntas sin.
Cuideachtaí gaolmhara
73. (1) Chun críocha an Sceidil seo, ciallaíonn “cuideachta ghaolmhar”, i ndáil le haon chuideachta, aon chomhlacht corpraithe (seachas comhlacht is grúpchuideachta i ndáil leis an gcuideachta sin) a bhfuil leas caipitiúil cáilitheach ar bhonn fadtéarma ag an gcuideachta sin ann chun ranníoc i leith gníomhaíochtaí na cuideachta sin a áirithiú trí aon rialú nó tionchar a eascraíonn ón leas sin a fheidhmiú.
(2) Sa mhír seo—
ciallaíonn “leas caipitiúil cáilitheach”, i ndáil le haon chomhlacht corpraithe, leas i scaireanna atá cuimsithe i scairchaipiteal cothromais an chomhlachta chorpraithe sin ar d'aicme iad lena ngabhann cearta chun vótáil, i ngach imthosca, ag cruinnithe ginearálta den chomhlacht corpraithe sin;
tá le “scairchaipiteal cothromais” an bhrí a shanntar dó le halt 155 (5) den Phríomh-Acht.
(3) Más rud é—
(a) go sealbhaíonn cuideachta leas caipitiúil cáilitheach i gcomhlacht corpraithe, agus
(b) gurb ionann luach ainmniúil aon scaireanna den sórt sin sa chomhlacht corpraithe sin atá á sealbhú ag an gcuideachta sin ar de chineál iad a luaitear i bhfomhír (2) den mhír seo agus fiche faoin gcéad nó níos mó de luach ainmniúil na scaireanna go léir sa chomhlacht corpraithe sin ar de chineál iad a luaitear i bhfomhír (2) den mhír seo,
toimhdeofar gur ar an mbonn agus chun na críche a luaitear i bhfomhír (1) den mhír seo a shealbhaíonn sí an leas sin mura suífear a mhalairt.
Costais foirne
74. Sa Sceideal seo—
ciallaíonn “costais leasa shóisialaigh” aon ranníoc ag cuideachta i leith aon scéime stáit is scéim leasa shóisialaigh, slándála sóisialaí nó pinsin nó i leith ciste nó comhshocraíochta den sórt sin a bhfuil baint aige le scéim den sórt sin, agus ciallaíonn “leas sóisialach” aon scéim, ciste nó comhshocraíocht den sórt sin;
folaíonn “costais phinsin” aon ranníocaí eile ag cuideachta chun críocha aon scéime pinsin a bunaíodh chun pinsin a chur ar fáil do dhaoine atá fostaithe ag an gcuideachta, aon suimeanna a cuireadh i leataobh chun na críche sin agus aon mhéideanna a d'íoc an chuideachta i leith pinsean agus nach raibh curtha i leataobh amhlaidh roimhe sin;
agus déanfar aon mhéid a luaitear maidir le ceachtar de na hítimí thuas nó maidir leis an ítim “pá agus tuarastail” i gcuntas sochair agus dochair cuideachta a chinneadh faoi threoir íocaíochtaí a rinneadh nó costais a tabhaíodh i leith na ndaoine go léir a bhí fostaithe ag an gcuideachta i rith na bliana airgeadais lena mbaineann agus a chuirfear i gcuntas nuair a bheidh an líon bliantúil iomchuí á chinneadh chun críocha mhír 42 (1) (a) den Sceideal seo.
Láimhdeachas
75. Chun críocha an Sceidil seo, ciallaíonn “láimhdeachas” i ndáil le haon chuideachta, na méideanna a dhíorthaigh ó sholáthar earraí agus seirbhísí a thagann faoi réim ghnáthghníomhaíochtaí na cuideachta, tar éis na méideanna seo a leanas a asbhaint—
(a) lascainí trádála,
(b) cáin bhreisluacha, agus
(c) aon chánacha eile atá bunaithe ar na méideanna a dhíorthaigh amhlaidh.
Fochuideachtaí ar Lán-Úinéireacht
76. Measfar, chun críocha an Sceidil seo, comhlacht corpraithe a bheith ina fhochuideachta ar lán-úinéireacht ag comhlacht corpraithe eile dá measfaí é bheith amhlaidh chun críocha alt 150 den Phríomh-Acht.