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Number 27 of 1990
COMPANIES (AMENDMENT) ACT, 1990
ARRANGEMENT OF SECTIONS
Acts Referred to | |
1971, No. 24 | |
1963, No. 33 | |
Number 27 of 1990
COMPANIES (AMENDMENT) ACT, 1990
Definitions.
1.—In this Act, unless the context otherwise requires—
“the Companies Acts” means the Principal Act, and every enactment (including this Act) which is to be construed as one with that Act;
“examiner” means an examiner appointed under section 2;
“interested party”, in relation to a company to which section 2 (1) relates, means—
(a) a creditor of the company,
(b) a member of the company;
“the Minister” means the Minister for Industry and Commerce;
“the Principal Act” means the Companies Act, 1963.
Power of court to appoint examiner.
2.—(1) Where it appears to the court that—
(a) a company is or is likely to be unable to pay its debts, and
(b) no notice of a resolution for the winding-up of the company has been given under section 252 of the Principal Act more than 7 days before the application hereinafter referred to, and
(c) no order has been made for the winding-up of the company,
it may, on application by petition presented, appoint an examiner to the company for the purpose of examining the state of the company's affairs and performing such duties in relation to the company as may be imposed by or under this Act.
(2) Without prejudice to the general power of the court under subsection (1), it may, in particular, make an order under this section if it considers that such order would be likely to facilitate the survival of the company, and the whole or any part of its undertaking, as a going concern.
(3) For the purposes of this section, a company is unable to pay its debts if—
(a) it is unable to pay its debts as they fall due,
(b) the value of its assets is less than the amount of its liabilities, taking into account its contingent and prospective liabilities, or
(c) section 214 (a) or (b) of the Principal Act applies to the company.
(4) In deciding whether to make an order under this section the court may also have regard to whether the company has sought from its creditors significant extensions of time for the payment of its debts, from which it could reasonably be inferred that the company was likely to be unable to pay its debts.
Petition for protection of the court.
3.—(1) Subject to subsection (2), a petition under section 2 may be presented by—
(a) the company, or
(b) the directors of the company, or
(c) a creditor, or contingent or prospective creditor (including an employee), of the company, or
(d) members of the company holding at the date of the presentation of a petition under that section not less than one-tenth of such of the paid-up capital of the company as carries at that date the right of voting at general meetings of the company,
or by all or any of those parties, together or separately.
(2) (a) Where the company referred to in section 2 is an insurer, a petition under that section may be presented only by the Minister, and subsection (1) of this section shall not apply to the company.
(b) Where the company referred to in section 2 is the holder of a licence under section 9 of the Central Bank Act, 1971, or any other company supervised by the Central Bank under any enactment, a petition under section 2 may be presented only by the Central Bank, and subsection (1) of this section shall not apply to the company.
(3) A petition presented under section 2 shall—
(a) nominate a person to be appointed as examiner, and
(b) be supported by such evidence as the court may require for the purpose of showing that the petitioner has good reason for requiring the appointment of an examiner, and
(c) where the petition is presented by any person or persons referred to in subsection (1) (a) or (b), include a statement of the assets and liabilities of the company (in so far as they are known to them) as they stand on a date not earlier than 7 days before the presentation of the petition.
(4) A petition presented under section 2 shall be accompanied—
(a) by a consent signed by the person nominated to be examiner, and
(b) if proposals for a compromise or scheme of arrangement in relation to the company's affairs have been prepared for submission to interested parties for their approval, by a copy of the proposals.
(5) The court shall not give a hearing to a petition under section 2 presented by a contingent or prospective creditor until such security for costs has been given as the court thinks reasonable, and until a prima facie case for the protection of the court has been established to the satisfaction of the court.
(6) The court shall not give a hearing to a petition under section 2 if a receiver stands appointed to the company the subject of the petition and such receiver has stood so appointed for a continuous period of at least 14 days prior to the presentation of the petition.
(7) On hearing a petition under this section, the court may dismiss it, or adjourn the hearing conditionally or unconditionally, or make any interim order, or any other order it thinks fit.
(8) Without prejudice to the generality of subsection (7), an interim order under that subsection may restrict the exercise of any powers of the directors or of the company (whether by reference to the consent of the court or otherwise).
(9) (a) Where it appears to the court that the total liabilities of the company (taking into account its contingent and prospective liabilities) do not exceed £250,000, the court may, after making such interim or other orders as it thinks fit, order that the matter be remitted to the judge of the Circuit Court in whose circuit the company has its registered office or principal place of business.
(b) Where an order is made by the court under this subsection the Circuit Court shall have full jurisdiction to exercise all the powers of the court conferred by this Act in relation to the company and every reference to the court in this Act shall be construed accordingly.
(c) Where, in any proceedings under this Act which have been remitted to the Circuit Court by virtue of this subsection, it appears to the Circuit Court that the total liabilities of the company exceed £250,000, it shall make, after making such interim orders as it thinks fit, an order transferring the matter to the court.
Related companies.
4.—(1) Where the court appoints an examiner to a company, it may, at the same or any time thereafter, make an order—
(a) appointing the examiner to be examiner for the purposes of this Act to a related company, or
(b) conferring on the examiner, in relation to such company, all or any of the powers or duties conferred on him in relation to the first-mentioned company.
(2) In deciding whether to make an order under subsection (1), the court shall have regard to whether the making of the order would be likely to facilitate the survival of the company, or of the related company, or both, and the whole or any part of its or their undertaking, as a going concern.
(3) A related company to which an examiner is appointed shall be deemed to be under the protection of the court for the period beginning on the date of the making of an order under this section and continuing for the period during which the company to which it is related is under such protection.
(4) Where an examiner stands appointed to two or more related companies, he shall have the same powers and duties in relation to each company, taken separately, unless the court otherwise directs.
(5) For the purposes of this Act, a company is related to another company if—
(a) that other company is its holding company or subsidiary; or
(b) more than half in nominal value of its equity share capital (as defined in section 155 (5) of the Principal Act) is held by the other company and companies related to that other company (whether directly or indirectly, but other than in a fiduciary capacity); or
(c) more than half in nominal value of the equity share capital (as defined in section 155 (5) of the Principal Act) of each of them is held by members of the other (whether directly or indirectly, but other than in a fiduciary capacity); or
(d) that other company or a company or companies related to that other company or that other company together with a company or companies related to it are entitled to exercise or control the exercise of more than one half of the voting power at any general meeting of the company; or
(e) the businesses of the companies have been so carried on that the separate business of each company, or a substantial part thereof, is not readily identifiable; or
(f) there is another company to which both companies are related;
and “related company” has a corresponding meaning.
(6) For the purposes of this section “company” includes any body which is liable to be wound up under the Companies Acts.
Effect of petition to appoint examiner on creditors and others.
5.—(1) During the period beginning with the presentation of a petition for the appointment of an examiner to a company and (subject to section 18 (3) or (4)) ending on the expiry of three months from that date or on the withdrawal or refusal of the petition, whichever first happens, the company shall be deemed to be under the protection of the court.
(2) For so long as a company is under the protection of the court in a case under this Act, the following provisions shall have effect—
(a) no proceedings for the winding-up of the company may be commenced or resolution for winding-up passed in relation to that company and any resolution so passed shall be of no effect;
(b) no receiver over any part of the property or undertaking of the company shall be appointed, or, if so appointed before the presentation of a petition under section 2, shall, subject to section 6, be able to act;
(c) no attachment, sequestration, distress or execution shall be put into force against the property or effects of the company, except with the consent of the examiner;
(d) where any claim against the company is secured by a charge on the whole or any part of the property, effects or income of the company, no action may be taken to realise the whole or any part of such security, except with the consent of the examiner;
(e) no steps may be taken to repossess goods in the company's possession under any hire-purchase agreement (within the meaning of section 11 (8)), except with the consent of the examiner;
(f) where, under any enactment, rule of law or otherwise, any person other than the company is liable to pay all or any part of the debts of the company—
(i) no attachment, sequestration, distress or execution shall be put into force against the property or effects of such person in respect of the debts of the company, and
(ii) no proceedings of any sort may be commenced against such person in respect of the debts of the company.
(3) Subject to subsection (2), no other proceedings in relation to the company may be commenced except by leave of the court and subject to such terms as the court may impose and the court may on the application of the examiner make such order as it thinks proper in relation to any existing proceedings including an order to stay such proceedings.
(4) Complaints concerning the conduct of the affairs of the company while it is under the protection of the court shall not constitute a basis for the making of an order for relief under section 205 of the Principal Act.
Effect on receiver or provisional liquidator of order appointing examiner.
6.—(1) Where the court appoints an examiner to a company and a receiver stands appointed to the whole or any part of the property or undertaking of that company the court may make such order as it thinks fit including an order as to any or all of the following matters—
(a) that the receiver shall cease to act as such from a date specified by the court,
(b) that the receiver shall, from a date specified by the court, act as such only in respect of certain assets specified by the court,
(c) directing the receiver to deliver all books, papers and other records, which relate to the property or undertaking of the company (or any part thereof) and are in his possession or control, to the examiner within a period to be specified by the court,
(d) directing the receiver to give the examiner full particulars of all his dealings with the property or undertaking of the company.
(2) Where the court appoints an examiner to a company and a provisional liquidator stands appointed to that company, the court may make such order as it thinks fit including an order as to any or all of the following matters—
(a) that the provisional liquidator be appointed as examiner of the company,
(b) appointing some other person as examiner of the company,
(c) that the provisional liquidator shall cease to act as such from the date specified by the court,
(d) directing the provisional liquidator to deliver all books, papers and other records, which relate to the property or undertaking of the company or any part thereof and are in his possession or control, to the examiner within a period to be specified by the court,
(e) directing the provisional liquidator to give the examiner full particulars of all his dealings with the property or undertaking of the company.
(3) In deciding whether to make an order under subsection (1) (a) or (b), or subsection (2) (c), the court shall have regard to whether the making of the order would be likely to facilitate the survival of the company, and the whole or any part of its undertaking, as a going concern.
(4) Where the court makes an order under subsection (1) or (2), it may, for the purpose of giving full effect to the order, include such conditions in the order and make such ancillary or other orders as it deems fit.
(5) Where a petition is presented under section 2 in respect of a company at a date subsequent to the presentation of a petition for the winding-up of that company, but before a provisional liquidator has been appointed or an order made for its winding-up, both petitions shall be heard together.
Powers of an examiner.
7.—(1) Any provision of the Companies Acts relating to the rights and powers of an auditor of a company and the supplying of information to and co-operation with such auditor shall, with the necessary modifications, apply to an examiner.
(2) Notwithstanding any provision of the Companies Acts relating to notice of general meetings, an examiner shall have power to convene, set the agenda for, and preside at meetings of the board of directors and general meetings of the company to which he is appointed and to propose motions or resolutions and to give reports to such meetings.
(3) An examiner shall be entitled to reasonable notice of, to attend and be heard at, all meetings of the board of directors of a company and all general meetings of the company to which he is appointed.
(4) For the purpose of subsection (3) “reasonable notice” shall be deemed to include a description of the business to be transacted at any such meeting.
(5) Where an examiner becomes aware of any actual or proposed act, omission, course of conduct, decision or contract, by or on behalf of the company to which he has been appointed, its officers, employees, members or creditors or by any other person in relation to the income, assets or liabilities of that company which, in his opinion, is or is likely to be to the detriment of that company, or any interested party, he shall, subject to the rights of parties acquiring an interest in good faith and for value in such income, assets or liabilities, have full power to take whatever steps are necessary to halt, prevent or rectify the effects of such act, omission, course of conduct, decision or contract.
(6) The examiner may apply to the court to determine any question arising in the course of his office, or for the exercise in relation to the company of all or any of the powers which the court may exercise under this Act, upon the application to it of any member, contributory, creditor or director of a company.
(7) The examiner shall, if so directed by the court, have power to ascertain and agree claims against the company to which he has been appointed.
Production of documents and evidence.
8.—(1) It shall be the duty of all officers and agents of the company or a related company to produce to the examiner all books and documents of or relating to any such company which are in their custody or power, to attend before him when required so to do and otherwise to give to him all assistance in connection with his functions which they are reasonably able to give.
(2) If the examiner considers that a person other than an officer or agent of any such company is or may be in possession of any information concerning its affairs, he may require that person to produce to him any books or documents in his custody or power relating to the company, to attend before him and otherwise to give him all assistance in connection with his functions which he is reasonably able to give; and it shall be the duty of that person to comply with the requirement.
(3) If the examiner has reasonable grounds for believing that a director, or past director, of any such company maintains or has maintained a bank account of any description, whether alone or jointly with another person and whether in the State or elsewhere, into or out of which there has been paid—
(a) any money which has resulted from or been used in the financing of any transaction, arrangement or agreement particulars of which have not been disclosed in the accounts of any company for any financial year as required by law; or
(b) any money which has been in any way connected with any act or omission, or series of acts or omissions, which on the part of that director constituted misconduct (whether fraudulent or not) towards that company or its members;
the examiner may require the director to produce to him all documents in the director's possession, or under his control, relating to that bank account; and in this subsection “bank account” includes an account with any person exempt by virtue of section 7 (4) of the Central Bank Act, 1971, from the requirement of holding a licence under section 9 of that Act.
(4) An examiner may examine on oath, either by word of mouth or on written interrogatories, the officers and agents of such company or other person as is mentioned in subsection (1) or (2) in relation to its affairs and may—
(a) administer an oath accordingly,
(b) reduce the answers of such person to writing and require him to sign them.
(5) If any officer or agent of such company or other person refuses to produce to the examiner any book or document which it is his duty under this section so to produce, refuses to attend before the examiner when required so to do or refuses to answer any question which is put to him by the examiner with respect to the affairs of the company, the examiner may certify the refusal under his hand to the court, and the court may thereupon enquire into the case and, after hearing any witnesses who may be produced against or on behalf of the alleged offender and any statement which may be offered in defence, punish the offender in like manner as if he had been guilty of contempt of court.
(6) In this section, any reference to officers or to agents shall include past, as well as present, officers or agents, as the case may be, and “agents”, in relation to a company, shall include the bankers and solicitors of the company and any persons employed by the company as auditors, whether those persons are or are not officers of the company.
Further powers of court.
9.—(1) Where it appears to the court, on the application of the examiner, that, having regard to the matters referred to in subsection (2), it is just and equitable to do so, it may make an order that all or any of the functions or powers which are vested in or exercisable by the directors (whether by virtue of the memorandum or articles of association of the company or by law or otherwise) shall be performable or exercisable only by the examiner.
(2) The matters to which the court is to have regard for the purpose of subsection (1) are—
(a) that the affairs of the company are being conducted, or are likely to be conducted, in a manner which is calculated or likely to prejudice the interests of the company or of its employees or of its creditors as a whole, or
(b) that it is expedient, for the purpose of preserving the assets of the company or of safeguarding the interests of the company or of its employees or of its creditors as a whole, that the carrying on of the business of the company by, or the exercise of the powers of, its directors or management should be curtailed or regulated in any particular respect, or
(c) that the company, or its directors, have resolved that such an order should be sought, or
(d) any other matter in relation to the company the court thinks relevant.
(3) Where the court makes an order under subsection (1), it may, for the purpose of giving full effect to the order, include such conditions in the order and make such ancillary or other orders as it sees fit.
(4) Without prejudice to the generality of subsections (1) and (3), an order under this section may provide that the examiner shall have all or any of the powers that he would have if he were a liquidator appointed by the court in respect of the company and, where such order so provides, the court shall have all the powers that it would have if it had made a winding-up order and appointed a liquidator in respect of the company concerned.
Incurring of certain liabilities by examiner.
10.—(1) Where an order is made under this Act for the winding-up of the company or a receiver is appointed, any liabilities incurred by the company during the protection period which are referred to in subsection (2) shall be treated as expenses properly incurred, for the purpose of section 29, by the examiner.
(2) The liabilities referred to in subsection (1) are those certified by the examiner at the time they are incurred, to have been incurred in circumstances where, in the opinion of the examiner, the survival of the company as a going concern during the protection period would otherwise be seriously prejudiced.
(3) In this section, “protection period” means the period, beginning with the appointment of an examiner, during which the company is under the protection of the court.
Power to deal with charged property, etc.
11.—(1) Where, on an application by the examiner, the court is satisfied that the disposal (with or without other assets) of any property of the company which is subject to a security which, as created, was a floating charge or the exercise by the examiner of his powers in relation to such property would be likely to facilitate the survival of the whole or any part of the company as a going concern, the court may by order authorise the examiner to dispose of the property, or exercise his powers in relation to it, as the case may be, as if it were not subject to the security.
(2) Where, on an application by the examiner, the court is satisfied that the disposal (with or without other assets) of—
(a) any property of the company subject to a security other than a security to which subsection (1) applies, or
(b) any goods in the possession of the company under a hire-purchase agreement,
would be likely to facilitate the survival of the whole or any part of the company as a going concern, the court may by order authorise the examiner to dispose of the property as if it were not subject to the security or to dispose of the goods as if all rights of the owner under the hire-purchase agreement were vested in the company.
(3) Where property is disposed of under subsection (1), the holder of the security shall have the same priority in respect of any property of the company directly or indirectly representing the property disposed of as he would have had in respect of the property subject to the security.
(4) It shall be a condition of an order under subsection (2) that—
(a) the net proceeds of the disposal, and
(b) where those proceeds are less than such amount as may be determined by the court to be the net amount which would be realised on a sale of the property or goods in the open market by a willing vendor, such sums as may be required to make good the deficiency,
shall be applied towards discharging the sums secured by the security or payable under the hire-purchase agreement.
(5) Where a condition imposed in pursuance of subsection (4) relates to two or more securities, that condition requires the net proceeds of the disposal and, where paragraph (b) of that subsection applies, the sums mentioned in that paragraph to be applied towards the sums secured by those securities in the order of their priorities.
(6) An office copy of an order under subsection (1) or (2) in relation to a security shall, within 7 days after the making of the order, be delivered by the examiner to the registrar of companies.
(7) If the examiner without reasonable excuse fails to comply with subsection (6), he shall be liable to a fine not exceeding £1,000.
(8) References in this section to a hire-purchase agreement include a conditional sale agreement, a retention of title agreement and an agreement for the bailment of goods which is capable of subsisting for more than 3 months.
Notification of appointment of examiner.
12.—(1) Where a petition is presented under section 2, notice of the petition in the prescribed form shall, within 3 days after its presentation, be delivered by the petitioner to the registrar of companies.
(2) (a) An examiner shall, within the time limits specified in paragraph (b), cause to be published in Iris Oifigiúil and in at least two daily newspapers circulating in the district in which the registered office or principal place of business of the company is situate a notice of—
(i) his appointment and the date thereof, and
(ii) the date, if any, set for the hearing of the matters arising out of the report to be prepared by the examiner under section 15.
(b) The time limits referred to in paragraph (a) are—
(i) twenty-one days after his appointment in the case of Iris Oifigiúil, and
(ii) three days after his appointment in the other case referred to in that paragraph.
(3) An examiner shall, within three days after his appointment, deliver to the registrar of companies a copy of the order appointing him.
(4) Where a company is, by virtue of section 5, deemed to be under the protection of the court, every invoice, order for goods or business letter issued by or on behalf of the company, being a document on or in which the name of the company appears, shall contain the statement “under the protection of the court”.
(5) A person who fails to comply with the provisions of this section shall be guilty of an offence and shall be liable, on summary conviction, to a fine not exceeding £1,000 and, on conviction on indictment, to a fine not exceeding £10,000.
General provisions as to examiners.
13.—(1) An examiner may resign or, on cause shown, be removed by the court.
(2) If for any reason a vacancy occurs in the office of examiner, the court may by order fill the vacancy.
(3) An application for an order under subsection (2) may be made by—
(a) any committee of creditors established under section 21, or
(b) the company or any interested party.
(4) An examiner shall be described by the style of “the examiner” of the particular company in respect of which he is appointed and not by his individual name.
(5) The acts of an examiner shall be valid notwithstanding any defects that may afterwards be discovered in his appointment or qualification.
(6) An examiner shall be personally liable on any contract entered into by him in the performance of his functions (whether such contract is entered into by him in the name of the company or in his own name as examiner or otherwise) unless the contract provides that he is not to be personally liable on such contract, and he shall be entitled in respect of that liability to indemnity out of the assets; but nothing in this subsection shall be taken as limiting any right to indemnity which he would have apart from this subsection, or as limiting his liability on contracts entered into without authority or as conferring any right to indemnity in respect of that liability.
(7) A company to which an examiner has been appointed or an interested party may apply to the court for the determination of any question arising out of the performance or otherwise by the examiner of his functions.
Information to be given when examiner appointed.
14.—(1) The directors of a company to which an examiner has been appointed shall, within 7 days of the appointment, cause to be made out, verified by affidavit and submitted to the examiner a statement in accordance with this section as to the affairs of the company.
(2) The statement shall, in so far as is reasonably possible to do so, show as at the date of the examiner's appointment particulars of the company's assets, debts and liabilities (including contingent and prospective liabilities), the names and addresses of its creditors, the securities held by them respectively, the dates when the securities were respectively given and such further information as may be prescribed or as the court may direct.
(3) A person to whom subsection (1) applies who makes default in complying with the requirements of this section shall be guilty of an offence and shall be liable, on summary conviction, to a fine not exceeding £1,000 and, on conviction on indictment, to a fine not exceeding £10,000.
Examination of affairs of company.
15.—(1) It shall be the duty of an examiner to conduct an examination of the affairs of the company to which he is appointed and report to the court, within 21 days of his appointment or such longer period as the court may allow, the results of his examination in accordance with section 16.
(2) Notwithstanding any other provision of this Act the court may impose on the examiner such other duties as it deems appropriate.
(3) The examiner shall deliver a copy of his report under this section to the company on the same day as his delivery of such report to the court.
(4) The examiner shall also supply a copy of his report under this section to any interested party on written application, provided that such supply may, if the court so directs, be subject to the omission of such parts of the report as the court thinks fit.
(5) The court may, in particular, give a direction under subsection (4) if it considers that the inclusion of certain information in the report to be supplied under that subsection would be likely to prejudice the survival of the company, or the whole or any part of its undertaking.
Examiner's report.
16.—The examiner's report under section 15 shall comprise the following—
(a) the names and permanent addresses of the officers of the company and, in so far as the examiner can establish, any person in accordance with whose directions or instructions the directors of the company are accustomed to act,
(b) the names of any other bodies corporate of which the directors of the company are also directors,
(c) a statement as to the affairs of the company, showing, insofar as is reasonably possible to do so, particulars of the company's assets, debts and liabilities (including contingent and prospective liabilities) as at the latest practicable date, the names and addresses of its creditors, the securities held by them respectively and the dates when the securities were respectively given,
(d) whether in the opinion of the examiner any deficiency between the assets and the liabilities of the company has been satisfactorily accounted for or, if not, whether there is evidence of a substantial disappearance of property that is not adequately accounted for,
(e) a statement of opinion by the examiner as to whether the company, and the whole or any part of its undertaking, would be capable of survival as a going concern and a statement of the conditions which he feels are essential to ensure such survival, whether as regards the internal management and controls of the company or otherwise,
(f) his opinion as to whether the formulation, acceptance and confirmation of proposals for a compromise or scheme of arrangement would facilitate such survival,
(g) whether, in his opinion, an attempt to continue the whole or any part of the undertaking of the company would be likely to be more advantageous to the members as a whole and the creditors as a whole, than a winding-up of the company,
(h) recommendations as to the course he thinks should be taken in relation to the company including, if warranted, draft proposals for a compromise or scheme of arrangement,
(i) his opinion as to whether the facts disclosed would warrant further enquiries under sections 33 and 34,
(j) such other matters as the examiner thinks relevant or the court directs, and
(k) his opinion as to whether his work would be assisted by a direction of the court extending the role or membership of any creditors' committee referred to in section 21.
Hearing of matters arising from examiner's report.
17.—(1) Where, in a report made under section 15, the examiner expresses the opinion that—
(a) the whole or any part of the undertaking of the company to which he has been appointed would not be capable of survival as a going concern, or
(b) the formulation, acceptance, or confirmation of proposals for a compromise or scheme of arrangement would not facilitate such survival, or
(c) an attempt to continue the whole or part of the undertaking of the company would not be likely to be more advantageous to the members as a whole, or the creditors as a whole, than a winding-up of the company, or
(d) there is evidence of a substantial disappearance of property that is not adequately accounted for, or of other serious irregularities in relation to the company's affairs,
the court shall, as soon as may be after the receipt of the examiner's report, hold a hearing to consider matters arising out of the report.
(2) The following parties shall be entitled to appear and be heard at a hearing under subsection (1)—
(a) the examiner,
(b) the company,
(c) any interested party,
(d) any person who is referred to in the report in relation to the matters mentioned in subsection (1) (d).
(3) Following a hearing under this section, the court may make such order or orders as it deems fit.
(4) Without prejudice to the generality of subsection (3), an order under that subsection may include an order for—
(a) the discharge from the protection of the court of the whole or any part of the assets of the company,
(b) the imposition of such terms and conditions as it sees fit for the continuance of the protection of the court,
(c) the winding-up of the company,
(d) the sale of the whole or any part of the undertaking of the company on such terms and conditions, including terms and conditions relating to the distribution of the proceeds of such sale, as the court sees fit, and, if necessary for that purpose, the appointment of a receiver,
(e) the formulation by the examiner of proposals for a compromise or scheme of arrangement,
(f) the summoning of the meetings mentioned in this Act for the purpose of considering proposals for a compromise or scheme of arrangement,
(g) the calling, holding and conduct of a meeting of the board of directors, or a general meeting of the company, to consider such matters as the court shall direct.
(5) On the making of an order under this section, the examiner or such other person as the court may direct shall deliver an office copy of the order to the registrar of companies for registration.
(6) Where the court makes an order for the winding-up of a company under this Act, such a winding-up shall be deemed to have commenced on the date of the making of the order, unless the court otherwise orders.
Further report by examiner.
18.—(1) Where, in the opinion of the examiner—
(a) the whole or any part of the undertaking of the company would be capable of survival as a going concern, and
(b) an attempt to continue the whole or any part of the under-taking of the company would be likely to be more advantageous to the members as a whole, and to the creditors as a whole, than a winding-up of the company, and
(c) the formulation, acceptance and confirmation of proposals for a compromise or scheme of arrangement would facilitate such survival,
the examiner shall formulate proposals for a compromise or scheme of arrangement.
(2) Notwithstanding any provision of the Companies Acts relating to notice of general meetings, (but subject to notice of not less than three days in any case) the examiner shall convene and preside at such meetings of members and creditors as he thinks proper, to consider such proposals and report thereon to the court within 42 days of his appointment or such longer period as the court may allow, in accordance with section 19.
(3) Where, on the application of the examiner, the court is satisfied that the examiner would be unable to report to the court within the period of three months referred to in section 5 (1) but that he would be able to make a report if that period were extended, the court may by order extend that period by not more than 30 days to enable him to do so.
(4) Where the examiner has submitted a report under this section to the court and, but for this subsection, the period mentioned in section 5 (1) (and any extended period allowed under subsection (3) of this section) would expire, the court may, of its own motion or on the application of the examiner, extend the period concerned by such period as the court considers necessary to enable it to take a decision under section 24.
(5) The examiner shall deliver a copy of his report under this section—
(a) to the company on the same day as his delivery of such report to the court, and
(b) to any interested party on written application,
provided that such delivery under paragraph (b) may, if the court so directs, be subject to the omission of such parts of the report as the court thinks fit.
(6) The court may, in particular, give a direction under subsection (5) (b) if it considers that the inclusion of certain information in the report to be delivered under that paragraph would be likely to prejudice the survival of the company, or the whole or any part of its undertaking.
Examiner's report under section 18.
19.—An examiner's report under section 18 shall include—
(a) the proposals placed before the required meetings,
(b) any modification of those proposals adopted at any of those meetings,
(c) the outcome of each of the required meetings,
(d) the recommendation of the committee of creditors, if any,
(e) a statement of the assets and liabilities (including contingent and prospective liabilities) of the company as at the date of his report,
(f) a list of the creditors of the company, the amount owing to each such creditor, the nature and value of any security held by any such creditor, and the priority status of any such creditor under section 285 of the Principal Act or any other statutory provision or rule of law,
(g) a list of the officers of the company,
(h) his recommendations,
(i) such other matters as the examiner deems appropriate or the court directs.
Repudiation of certain contracts.
20.—(1) Where proposals for a compromise or scheme of arrangement are to be formulated in relation to a company, the company may, subject to the approval of the court, affirm or repudiate any contract under which some element of performance other than payment remains to be rendered both by the company and the other contracting party or parties.
(2) Any person who suffers loss or damage as a result of such repudiation shall stand as an unsecured creditor for the amount of such loss or damage.
(3) In order to facilitate the formulation, consideration or confirmation of a compromise or scheme of arrangement, the court may hold a hearing and make an order determining the amount of any such loss or damage and the amount so determined shall be due by the company to the creditor as a judgement debt.
(4) Where the examiner is not a party to an application to the court for the purposes of subsection (1), the company shall serve notice of such application on the examiner and the examiner may appear and be heard on the hearing of any such application.
(5) Where the court approves the affirmation or repudiation of a contract under this section, it may in giving such approval make such orders as it thinks fit for the purposes of giving full effect to its approval including orders as to notice to, or declaring the rights of, any party affected by such affirmation or repudiation.
Appointment of creditors' committee.
21.—(1) An examiner may, and if so directed by the court shall, appoint a committee of creditors to assist him in the performance of his functions.
(2) Save as otherwise directed by the court, a committee appointed under subsection (1) shall consist of not more than five members and shall include the holders of the three largest unsecured claims who are willing to serve.
(3) The examiner shall provide the committee with a copy of any proposals for a compromise or scheme of arrangement and the committee may express an opinion on the proposals on its own behalf or on behalf of the creditors or classes of creditors represented thereon.
(4) As soon as practicable after the appointment of a committee under subsection (1) the examiner shall meet with the committee to transact such business as may be necessary.
Contents of proposals.
22.—(1) Proposals for a compromise or scheme of arrangement shall—
(a) specify each class of members and creditors of the company,
(b) specify any class of members and creditors whose interests or claims will not be impaired by the proposals,
(c) specify any class of members and creditors whose interests or claims will be impaired by the proposals,
(d) provide equal treatment for each claim or interest of a particular class unless the holder of a particular claim or interest agrees to less favourable treatment,
(e) provide for the implementation of the proposals,
(f) if the examiner considers it necessary or desirable to do so to facilitate the survival of the company, and the whole or any part of its undertaking, as a going concern, specify whatever changes should be made in relation to the management or direction of the company,
(g) if the examiner considers it necessary or desirable as aforesaid, specify any changes he considers should be made in the memorandum or articles of the company, whether as regards the management or direction of the company or otherwise,
(h) include such other matters as the examiner deems appropriate.
(2) A statement of the assets and liabilities (including contingent and prospective liabilities) of the company as at the date of the proposals shall be attached to each copy of the proposals to be submitted to meetings of members and creditors under section 23.
(3) There shall also be attached to each such copy of the proposals a description of the estimated financial outcome of a winding-up of the company for each class of members and creditors.
(4) The court may direct that the proposals include whatever other provisions it deems fit.
(5) For the purposes of this section and sections 24 and 25, a creditor's claim against a company is impaired if he receives less in payment of his claim than the full amount due in respect of the claim at the date of presentation of the petition for the appointment of the examiner.
(6) For the purposes of this section and sections 24 and 25, the interest of a member of a company in a company is impaired if—
(a) the nominal value of his shareholding in the company is reduced,
(b) where he is entitled to a fixed dividend in respect of his shareholding in the company, the amount of that dividend is reduced,
(c) he is deprived of all or any part of the rights accruing to him by virtue of his shareholding in the company,
(d) his percentage interest in the total issued share capital of the company is reduced, or
(e) he is deprived of his shareholding in the company.
Consideration by members and creditors of proposals.
23.—(1) This section applies to a meeting of members or creditors or any class of members or creditors summoned to consider proposals for a compromise or scheme of arrangement.
(2) At a meeting to which this section applies a modification of the proposals may be put to the meeting but may only be accepted with the consent of the examiner.
(3) Proposals shall be deemed to have been accepted by a meeting of members or of a class of members if a majority of the votes validly cast at that meeting, whether in person or by proxy, are cast in favour of the resolution for the proposals.
(4) Proposals shall be deemed to have been accepted by a meeting of creditors or of a class of creditors when a majority in number representing a majority in value of the claims represented at that meeting have voted, either in person or by proxy, in favour of the resolution for the proposals.
(5) (a) Where a State authority is a creditor of the company, such authority shall be entitled to accept proposals under this section notwithstanding—
(i) that any claim of such authority as a creditor would be impaired under the proposals, or
(ii) any other enactment.
(b) In this subsection, “State authority” means the State, a Minister of the Government or the Revenue Commissioners.
(6) Section 144 of the Principal Act shall apply to any resolution to which subsection (3) or (4) relates which is passed at any adjourned meeting.
(7) Section 202, subsections (2) to (6), of the Principal Act shall, with the necessary modifications, apply to meetings held under this section.
(8) With every notice summoning a meeting to which this section applies which is sent to a creditor or member, there shall be sent also a statement explaining the effect of the compromise or scheme of arrangement and in particular stating any material interests of the directors of the company, whether as directors or as members or as creditors of the company or otherwise and the effect thereon of the compromise or arrangement, insofar as it is different from the effect on the like interest of other persons.
Confirmation of proposals.
24.—(1) The report of the examiner under section 18 shall be set down for consideration by the court as soon as may be after receipt of the report by the court.
(2) The following persons may appear and be heard at a hearing under subsection (1)—
(a) the company,
(b) the examiner,
(c) any creditor or member whose claim or interest would be impaired if the proposals were implemented.
(3) At a hearing under subsection (1) the court may, as it thinks proper, subject to the provisions of this section and section 25, confirm, confirm subject to modifications, or refuse to confirm the proposals.
(4) The court shall not confirm any proposals—
(a) unless at least one class of members and one class of creditors whose interests or claims would be impaired by implementation of the proposals have accepted the proposals, or
(b) if the sole or primary purpose of the proposals is the avoidance of payment of tax due, or
(c) unless the court is satisfied that—
(i) the proposals are fair and equitable in relation to any class of members or creditors that has not accepted the proposals and whose interests or claims would be impaired by implementation, and
(ii) the proposals are not unfairly prejudicial to the interests of any interested party.
(5) Where the court confirms proposals (with or without modification), the proposals shall be binding on all the members or class or classes of members, as the case may be, affected by the proposal and also on the company.
(6) Where the court confirms proposals (with or without modification), the proposals shall, notwithstanding any other enactment, be binding on all the creditors or the class or classes of creditors, as the case may be, affected by the proposals in respect of any claim or claims against the company and any person other than the company who, under any statute, enactment, rule of law or otherwise, is liable for all or any part of the debts of the company.
(7) Any alterations in, additions to or deletions from the memorandum and articles of the company which are specified in the proposals shall, after confirmation of the proposals by the court and notwithstanding any other provisions of the Companies Acts, take effect from a date fixed by the court.
(8) Where the court confirms proposals under this section it may make such orders for the implementation of its decision as it deems fit.
(9) A compromise or scheme of arrangement, proposals for which have been confirmed under this section shall come into effect from a date fixed by the court, which date shall be not later than 21 days from the date of their confirmation.
(10) On the confirmation of proposals a copy of any order made by the court under this section shall be delivered by the examiner, or by such person as the court may direct, to the registrar of companies for registration.
(11) Where—
(a) the court refuses to confirm proposals under this section, or
(b) the report of an examiner under section 18 concludes that, following the required meetings of members and creditors of a company under this Act, it has not been possible to reach agreement on a compromise or scheme of arrangement,
the court may, if it considers it just and equitable to do so, make an order for the winding-up of the company, or any other order as it deems fit.
Objection to confirmation by court of proposals.
25.—(1) At a hearing under section 24 in relation to proposals a member or creditor whose interest or claim would be impaired by the proposals may object in particular to their confirmation by the court on any of the following grounds—
(a) that there was some material irregularity at or in relation to a meeting to which section 23 applies,
(b) that acceptance of the proposals by the meeting was obtained by improper means,
(c) that the proposals were put forward for an improper purpose,
(d) that the proposals unfairly prejudice the interests of the objector.
(2) Any person who voted to accept the proposals may not object to their confirmation by the court except on the grounds—
(a) that such acceptance was obtained by improper means, or
(b) that after voting to accept the proposals he became aware that the proposals were put forward for an improper purpose.
(3) Where the court upholds an objection under this section, the court may make such order as it deems fit, including an order that the decision of any meeting be set aside and an order that any meeting be reconvened.
Cessation of protection of company and termination of appointment of examiner.
26.—(1) Subject to section 5, the protection deemed to be granted to a company under that section shall cease—
(a) on the coming into effect of a compromise or scheme of arrangement under this Act, or
(b) on such earlier date as the court may direct.
(2) Where a company ceases to be under the protection of the court, the appointment of the examiner shall terminate on the date of such cessation.
Revocation.
27.—The company or any interested party may, within 180 days after the confirmation of the proposals by the court, apply to the court for revocation of that confirmation on the grounds that it was procured by fraud and the court, if satisfied that such was the case, may revoke that confirmation on such terms and conditions, particularly with regard to the protection of the rights of parties acquiring interests or property in good faith and for value in reliance on that confirmation, as it deems fit.
Disqualification of examiners.
28.—(1) A person shall not be qualified to be appointed or act as an examiner of a company if he would not be qualified to act as its liquidator.
(2) A person who acts as examiner of a company while disqualified under this section shall be guilty of an offence, and shall be liable, on summary conviction, to a fine not exceeding £1,000 and, on conviction on indictment, to a fine not exceeding £10,000.
Costs and remuneration of examiners.
29.—(1) The court may from time to time make such orders as it thinks proper for payment of the remuneration and costs of, and reasonable expenses properly incurred by, an examiner.
(2) Unless the court otherwise orders, the remuneration, costs and expenses of an examiner shall be paid and the examiner shall be entitled to be indemnified in respect thereof out of the revenue of the business of the company to which he has been appointed, or the proceeds of realisation of the assets (including investments).
(3) The remuneration, costs and expenses of an examiner which have been sanctioned by order of the court shall be paid in full and shall be paid before any other claim, secured or unsecured, under any compromise or scheme of arrangement or in any receivership or winding-up of the company to which he has been appointed.
(4) The functions of an examiner may be performed by him with the assistance of persons appointed or employed by him for that purpose provided that an examiner shall, insofar as is reasonably possible, make use of the services of the staff and facilities of the company to which he has been appointed to assist him in the performance of his functions.
(5) In considering any matter relating to the costs, expenses and remuneration of an examiner the court shall have particular regard to the proviso to subsection (4).
Publicity.
30.—(1) An examiner or, where appropriate, such other person as the court may direct, shall, within 14 days after the delivery to the registrar of companies of every order made under section 17 or 24, cause to be published in Iris Oifigiúil notice of such delivery.
(2) Where a person fails to comply with this section, that person, and where that person is a company, the company and every officer of the company who is in default, shall be guilty of an offence and shall be liable to a fine not exceeding £1,000.
(3) Proceedings in relation to an offence under this section may be brought and prosecuted by the registrar of companies.
Hearing of proceedings otherwise than in public.
31.—The whole or part of any proceedings under this Act may be heard otherwise than in public if the court, in the interests of justice, considers that the interests of the company concerned or of its creditors as a whole so require.
No lien over company's books, records etc.
32.—Where the court has appointed an examiner, no person shall be entitled as against the examiner to withhold possession of any deed, instrument, or other document belonging to the company, or the books of account, receipts, bills, invoices, or other papers of a like nature relating to the accounts or trade, dealings or business of the company, or to claim any lien thereon provided that—
(a) where a mortgage, charge or pledge has been created by the deposit of any such document or paper with a person, the production of the document or paper to the examiner by the person shall be without prejudice to the person's rights under the mortgage or charge (other than any right to possession of the document or paper),
(b) where by virtue of this section an examiner has possession of any document or papers of a receiver or that a receiver is entitled to examine, the examiner shall, unless the court otherwise orders, make the document or papers available for inspection by the receiver at all reasonable times.
Civil liability of persons concerned for fraudulent trading of company.
33.—(1) If in the course of proceedings under this Act it appears that—
(a) any person was, while an officer of the company, knowingly a party to the carrying on of any business of the company in a reckless manner; or
(b) any person was knowingly a party to the carrying on of any business of the company with intent to defraud creditors of the company, or creditors of any other person or for any fraudulent purpose;
the court, on the application of the examiner, or any creditor or contributory of the company, may, if it thinks it proper to do so, declare that such person shall be personally responsible, without any limitation of liability, for all or any part of the debts or other liabilities of the company as the court may direct.
(2) Without prejudice to the generality of subsection (1) (a), an officer of a company shall be deemed to have been knowingly a party to the carrying on of any business of the company in a reckless manner if—
(a) he was a party to the carrying on of such business and, having regard to the general knowledge, skill and experience that may reasonably be expected of a person in his position, he ought to have known that his actions or those of the company would cause loss to the creditors of the company, or any of them, or
(b) he was a party to the contracting of a debt by the company and did not honestly believe on reasonable grounds that the company would be able to pay the debt when it fell due for payment as well as all its other debts (taking into account the contingent and prospective liabilities).
(3) Notwithstanding anything contained in subsection (1) the court may grant a declaration on the grounds set out in paragraph (a) of that subsection only if—
(a) paragraph (a), (b) or (c) of section 214 of the Principal Act applies to the company concerned, and
(b) an applicant for such a declaration, being a creditor or contributory of the company, or any person on whose behalf such application is made, suffered loss or damage as a consequence of any behaviour mentioned in subsection (1).
(4) In deciding whether it is proper to make an order on the ground set out in subsection (2) (b), the court shall have regard to whether the creditor in question was, at the time the debt was incurred, aware of the company's financial state of affairs and, notwithstanding such awareness, nevertheless assented to the incurring of the debt.
(5) On the hearing of an application under this section, the applicant may himself give evidence or call witnesses.
(6) Where it appears to the court that any person in respect of whom a declaration has been sought under subsection (1) (a) has acted honestly and responsibly in relation to the conduct of the affairs of the company or any matter or matters on the ground of which such declaration is sought to be made, the court may, having regard to all the circumstances of the case, relieve him either wholly or in part, from personal liability on such terms as it may think fit.
(7) Where the court makes any such declaration, it may—
(a) give such further directions as it thinks proper for the purpose of giving effect to the declaration and in particular make provision for making the liability of any such person under the declaration a charge on any debt or obligation due from the company to him, or on any mortgage or charge or any interest in any mortgage or charge on any assets of the company held by or vested in him or any company or person on his behalf, or any person claiming as assignee from or through the person liable or any company or person acting on his behalf, and may from time to time make such further orders as may be necessary for the purpose of enforcing any charge imposed under this subsection;
(b) provide that sums recovered under this section shall be paid to such person or classes of persons, for such purposes, in such amounts or proportions at such time or times and in such respective priorities among themselves as such declaration may specify.
(8) This section shall have effect notwithstanding that—
(a) the person in respect of whom the declaration has been sought under subsection (1) may be criminally liable in respect of the matters on the ground of which such declaration is to be made; or
(b) any matter or matters on the ground of which the declaration under subsection (1) is to be made have occurred outside the State.
(9) Subsection (1) (a) shall not apply during a period when the company is under the protection of the court.
(10) For the purposes of this section—
“assignee” includes any person to whom or in whose favour, by the directions of the person liable, the debt, obligation, mortgage or charge was created, issued or transferred or the interest created, but does not include an assignee for valuable consideration (not including consideration by way of marriage) given in good faith and without notice of any of the matters on the ground of which the declaration is made;
“company” includes any body which may be wound up under the Companies Acts; and
“officer” includes any auditor, liquidator, receiver, or any person in accordance with whose directions or instructions the directors of the company are accustomed to act.
Criminal liability of persons concerned for fraudulent trading of company.
34.—(1) If any person is knowingly a party to the carrying on of the business of the company with intent to defraud creditors of the company or creditors of any other person or for any fraudulent purpose, that person shall be guilty of an offence.
(2) Any person who is convicted of an offence under this section shall be liable—
(a) on summary conviction, to imprisonment for a term not exceeding 12 months or to a fine not exceeding £1,000 or to both, or
(b) on conviction on indictment, to imprisonment for a term not exceeding 7 years or to a fine not exceeding £50,000 or to both.
Power of court to order the return of assets which have been improperly transferred.
35.—(1) Where on the application of an examiner of a company, it can be shown to the satisfaction of the court that—
(a) any property of the company of any kind whatsoever was disposed of either by way of conveyance, transfer, mortgage, security, loan, or in any way whatsoever whether by act or omission, direct or indirect, and
(b) the effect of such disposal was to perpetrate a fraud on the company, its creditors or members,
the court may, if it deems it just and equitable to do so, order any person who appears to have the use, control or possession of such property or the proceeds of the sale or development thereof to deliver it or pay a sum in respect of it to the examiner on such terms or conditions as the court sees fit.
(2) Subsection (1) shall not apply to any conveyance, mortgage, delivery of goods, payment, execution or other act relating to property made or done by or against a company to which section 286 (1) of the Principal Act applies.
(3) In deciding whether it is just and equitable to make an order under this section, the court shall have regard to the rights of persons who have bona fide and for value acquired an interest in the property the subject of the application.
Enforcement of reconstruction orders made by courts outside the State.
36.—(1) Any order made by a court of any country recognised for the purposes of this section and made for or in the course of the reorganisation or reconstruction of a company may be enforced by the High Court in all respects as if the order had been made by the High Court.
(2) When an application is made to the High Court under this section, an office copy of any order sought to be enforced shall be sufficient evidence of the order.
(3) In this section, “company” means a body corporate incorporated outside the State, and “recognised” means recognised by order made by the Minister.
Short title, collective citation and construction.
37.—(1) This Act may be cited as the Companies (Amendment) Act, 1990.
(2) This Act and the Companies Acts, 1963 to 1986, may be cited together as the Companies Acts, 1963 to 1990.
(3) The Companies Acts, 1963 to 1986, and this Act shall be construed together as one Act.
Uimhir 27 de 1990
ACHT NA gCUIDEACHTAÍ (LEASÚ), 1990
RIAR NA nALT
Na hAchtanna dá dTagraítear | |
Uimhir 27 de 1990
ACHT NA gCUIDEACHTAÍ (LEASÚ), 1990
[An tiontú oifigiúil]
ACHT DO LEASÚ AN DLÍ A BHAINEANN LE CUIDEACH-TAÍ AGUS DO DHÉANAMH SOCRÚ I dTAOBH NITHE GAOLMHARA. [29 Lúnasa, 1990]
ACHTAÍTEAR AG AN OIREACHTAS MAR A LEANAS:
Mínithe.
1.—San Acht seo, mura n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “Achtanna na gCuideachtaí” an Príomh-Acht, agus gach achtachán (lena n-áirítear an tAcht seo) a fhorléireofar mar aon ní amháin leis an Acht sin;
ciallaíonn “scrúdaitheoir” scrúdaitheoir a cheapfar faoi alt 2;
ciallaíonn “páirtí leasmhar” i ndáil le cuideachta lena mbaineann alt 2 (1)—
(a) creidiúnaí de chuid na cuideachta,
(b) comhalta den chuideachta;
ciallaíonn “an tAire” an tAire Tionscail agus Tráchtála;
ciallaíonn “an Príomh-Acht” Acht na gCuideachtaí, 1963.
Cumhacht na cúirte chun scrúdaitheoir a cheapadh.
2.—(1) I gcás gur dealraitheach don chúirt—
(a) nach bhfuil cuideachta ábalta, nó gur dóigh nach mbeidh sí ábalta, a cuid fiach a íoc, agus
(b) nach ndearnadh, 7 lá ar a laghad roimh an iarratas dá dtagraítear anseo ina dhiaidh seo, faoi alt 252 den Phríomh-Acht, aon fhógra a thabhairt i dtaobh rúin chun an chuideachta a fhoirceannadh, agus
(c) nach ndearnadh aon ordú chun an chuideachta a fhoirceannadh,
féadfaidh sí, ar iarratas trí achainí tíolactha, scrúdaitheoir a cheapadh don chuideachta chun staid chúrsaí na cuideachta a scrúdú agus cibé dualgais a chomhlíonadh i ndáil leis an gcuideachta a fhorchuirfear leis an Acht seo nó faoi.
(2) Gan dochar do chumhacht ghinearálta na cúirte faoi fho-alt (1), féadfaidh sí, go sonrach, ordú a dhéanamh faoin alt seo má mheasann sí gur dóigh go n-éascódh ordú den sórt sin marthanas na cuideachta, agus iomlán a gnóthais nó aon chuid de, mar ghnóthas leantach.
(3) Chun críocha an ailt seo níl cuideachta ábalta a fiacha a íoc—
(a) mura féidir léi a fiacha a íoc nuair a bheidh siad dlite,
(b) más lú luach a sócmhainní ná méid a dliteanas, ag cur i gcuntas a dliteanas teagmhasach agus ionchasach, nó
(c) má bhaineann alt 214 (a) nó (b) den Phríomh-Acht leis an gcuideachta.
(4) Nuair a bheidh an chúirt á chinneadh cibé acu a dhéanfaidh nó nach ndéanfaidh sí ordú faoin alt seo, féadfaidh sí aird a bheith aici freisin ar cibé acu ar fhéach an chuideachta le faduithe suntasacha ama a fháil óna creidiúnaithe chun a fiacha a íoc, a d'fhágfadh go bhféadfaí glacadh leis le réasún nach dóigh go mbeadh an chuideachta in ann a fiacha a íoc.
Achainí le haghaidh cosaint na cúirte.
3.—(1) Faoi réir fho-alt (2), féadfaidh—
(a) an chuideachta, nó
(b) stiúrthóirí na cuideachta, nó
(c) creidiúnaí, nó creidiúnaí teagmhasach nó ionchasach (lena n-áirítear fostaí), de chuid na cuideachta, nó
(d) comhaltaí den chuideachta a shealbhaíonn ar dháta tíolactha achainí faoin alt sin an deichiú cuid ar a laghad de cibé méid de chaipiteal íoctha na cuideachta lena ngabhann, ar an dáta sin, ceart vótála ag cruinnithe ginearálta na cuideachta,
nó féadfaidh gach páirtí nó aon pháirtí acu sin, le chéile nó ar leithligh, achainí a thíolacadh faoi alt 2.
(2) (a) I gcás gur árachóir an chuideachta dá dtagraítear in alt 2, féadfaidh an tAire, agus eisean amháin, achainí a thíolacadh faoin alt sin agus ní bheidh feidhm ag fo-alt (1) den alt seo maidir leis an gcuideachta.
(b) Más rud é, maidir leis an gcuideachta dá dtagraítear in alt 2, gur sealbhóir í ar cheadúnas faoi alt 9 d'Acht an Bhainc Ceannais, 1971, nó gur aon chuideachta eile í arna maoirsiú ag an mBanc Ceannais faoi aon achtachán, féadfaidh an Banc Ceannais, agus an Banc sin amháin, achainí faoi alt 2 a thíolacadh agus ní bheidh feidhm ag fo-alt (1) den alt seo maidir leis an gcuideachta.
(3) Maidir le hachainí a thíolacfar faoi alt 2—
(a) ainmneoidh sí duine a bheidh le ceapadh mar scrúdaitheoir, agus
(b) beidh mar thacaíocht léi cibé fianaise a éileoidh an chúirt chun a thaispeáint go bhfuil cúis mhaith ag an achainíoch chun ceapadh scrúdaitheora a éileamh, agus
(c) i gcás gur duine nó daoine ar bith dá dtagraítear i bhfo-alt (1) (a) nó (b), a thíolacfaidh an achainí, folófar ráiteas inti faoi shócmhainní agus dliteanais na cuideachta (a mhéid is eol dóibh iad) mar atá siad ar dháta nach luaithe ná 7 lá roimh thíolacadh na hachainí.
(4) Beidh ag gabháil le hachainí a thíolacfar faoi alt 2—
(a) toiliú a bheidh sínithe ag an duine a bheidh ainmnithe le bheith ina scrúdaitheoir, agus
(b) i gcás tograí maidir le comhréiteach nó le scéim chomhshocraíochta i ndáil le cúrsaí na cuideachta a bheith ullmh aithe le cur faoi bhráid páirtithe leasmhara lena gceadú a fháil, cóip de na tograí.
(5) Ní thabharfaidh an chúirt éisteacht d'achainí faoi alt 2 a thíolacfaidh creidiúnaí teagmhasach nó ionchasach go dtí go mbeidh cibé urrús a mheasfaidh an chúirt a bheith réasúnach tugtha i leith costas agus go dtí go suífear chun sástacht na cúirte cás prima facie le haghaidh cosaint na cúirte.
(6) Ní thabharfaidh an chúirt éisteacht d'achainí faoi alt 2 má bhíonn glacadóir ceaptha don chuideachta is ábhar don achainí agus má bhíonn an glacadóir sin arna cheapadh amhlaidh ar feadh tréimhse leanúnaí 14 lá ar a laghad roimh thíolacadh na hachainí.
(7) Ar achainí faoin alt seo a éisteacht, féadfaidh an chúirt í a dhíbhe nó an éisteacht a chur ar atráth go coinníollach nó go neamhchoinníollach, nó aon ordú eatramhach, nó aon ordú eile, a dhéanamh is cuí léi.
(8) Gan dochar do ghinearáltacht fho-alt (7), féadfaidh ordú eatramhach faoin bhfo-alt sin feidhmiú aon chumhachtaí de chuid na stiúrthóirí nó de chuid na cuideachta (cibé acu faoi threoir thoiliú na cúirte nó ar shlí eile) a shrianadh.
(9) (a) I gcás gur dealraitheach don chúirt nach mó ná £250,000 dliteanais iomlána na cuideachta (ag cur i gcuntas a dliteanas teagmhasach agus ionchasach), féadfaidh an chúirt, tar éis cibé orduithe eatramhacha nó orduithe eile a dhéanamh is cuí léi, a ordú an t-ábhar a tharchur chuig breitheamh na Cúirte Cuarda ar ina chuaird atá a hoifig chláraithe nó a príomháit ghnó ag an gcuideachta.
(b) I gcás go ndéanfaidh an chúirt ordú faoin bhfo-alt seo beidh dlínse iomlán ag an gCúirt Chuarda cumhachtaí uile na cúirte a thugtar leis an Acht seo a fheidhmiú i ndáil leis an gcuideachta agus forléireofar gach tagairt don chúirt san Acht seo dá réir sin.
(c) I gcás gur dealraitheach don Chúirt Chuarda, in aon imeachtaí faoin Acht seo a bheidh tarchurtha chuig an gCúirt Chuarda de bhua an fho-ailt seo, gur mó ná £250,000 dliteanais iomlána na cuideachta déanfaidh sí, tar éis cibé orduithe eatramhacha a dhéanamh is cuí léi, ordú ag aistriú an ábhair chuig an gcúirt.
Cuideachtaí gaolmhara.
4.—(1) I gcás go gceapfaidh an chúirt scrúdaitheoir do chuideachta féadfaidh sí, an tráth céanna nó aon tráth dá éis sin, ordú a dhéanamh—
(a) a cheapfaidh an scrúdaitheoir le bheith ina scrúdaitheoir, chun críocha an Achta seo, do chuideachta ghaolmhar, nó
(b) a thabharfaidh don scrúdaitheoir, i ndáil leis an gcuideachta sin, na cumhachtaí nó na dualgais go léir nó aon cheann díobh a thugtar dó i ndáil leis an gcuideachta chéadluaite.
(2) Nuair a bheidh an chúirt á chinneadh an ndéanfaidh sí ordú faoi fho-alt (1), beidh aird aici ar cibé acu ar dhóigh go n-éascódh déanamh an ordaithe marthanas na cuideachta nó na cuideachta gaolmhaire, nó an dá chuideachta acu, agus iomlán a gnóthais nó a ngnóthas nó aon chuid de nó díobh, mar ghnóthas leantach.
(3) Measfar, maidir le cuideachta ghaolmhar dá bhfuil scrúdaitheoir ceaptha, go mbeidh sí faoi chosaint na cúirte ar feadh na tréimhse dar tús dáta déanta ordaithe faoin alt seo agus a leanfaidh ar feadh na tréimhse a mbeidh an chuideachta, a bhfuil sí gaolmhar léi, faoin gcosaint sin.
(4) I gcás go mbeidh scrúdaitheoir ceaptha do dhá chuideachta ghaolmhara nó níos mó, beidh, mura n-ordóidh an chúirt a mhalairt, na cumhachtaí agus na dualgais chéanna aige i ndáil le gach cuideachta acu, agus iad a thógáil ar leithligh.
(5) Chun críocha an Achta seo, tá cuideachta gaolmhar le cuideachta eile—
(a) más cuideachta shealbhaíochta nó fochuideachta di an chuideachta eile sin; nó
(b) má tá níos mó ná leath i luach ainmniúil dá scairchaipiteal cothromais (mar a mhínítear in alt 155 (5) den Phríomh-Acht) i seilbh na cuideachta eile agus cuideachtaí atá gaolmhar leis an gcuideachta eile sin (cibé acu go díreach nó go hindíreach, ach seachas i gcáil mhuiníneach); nó
(c) má tá níos mó ná leath i luach ainmniúil de scairchaipiteal cothromais (mar a mhínítear in alt 155 (5) den Phríomh-Acht) gach ceann díobh i seilbh comhaltaí an chinn eile (cibé acu go díreach nó go hindíreach, ach seachas i gcáil mhuiníneach); nó
(d) má tá an chuideachta eile sin nó cuideachta nó cuideachtaí atá gaolmhar leis an gcuideachta eile sin nó má tá an chuideachta eile sin mar aon le cuideachta nó cuideachtaí atá gaolmhar léi i dteideal níos mó ná leath na cumhachta vótála a fheidhmiú, nó feidhmiú na coda sin a rialú, ag aon chruinniú ginearálta den chuideachta; nó
(e) má sheoltar gnóthaí na gcuideachtaí ar chaoi nach mbeidh gnó ar leith gach cuideachta, nó cuid mhór den chéanna, inaitheanta go héasca; nó
(f) má tá cuideachta eile ann a bhfuil an dá chuideachta gaolmhar léi;
agus tá brí dá réir sin le “cuideachta ghaolmhar”.
(6) Chun críocha an ailt seo folaíonn “cuideachta” aon chomhlacht a ndlitear é a fhoirceannadh faoi Achtanna na gCuideachtaí.
Éifeacht na hachainí chun scrúdaitheoir a cheapadh ar chreidiúnaithe agus ar dhaoine eile.
5.—(1) Le linn na tréimhse a thosaíonn le tíolacadh achainí chun scrúdaitheoir a cheapadh do chuideachta agus (faoi réir alt 18 (3) nó (4)) a chríochnaíonn ar thrí mhí a bheith caite ón dáta sin nó ar an achainí a tharraingt siar nó a dhiúltú, cibé acu is túisce a tharlaíonn, measfar an chuideachta a bheith faoi chosaint na cúirte.
(2) Fad a bheidh cuideachta faoi chosaint na cúirte i gcás faoin Acht seo, beidh éifeacht leis na forálacha seo a leanas—
(a) ní fhéadfar aon imeachtaí chun an chuideachta a fhoirceannadh a thosú ná rún chun foirceannadh a dhéanamh a rith i ndáil leis an gcuideachta sin agus ní bheidh aon éifeacht le haon rún a rithfear amhlaidh;
(b) ní cheapfar aon ghlacadóir os cionn aon chuid de mhaoin nó de ghnóthas na cuideachta, nó má cheaptar é amhlaidh roimh thíolacadh achainí faoi alt 2, ní bheidh sé, faoi réir alt 6, in ann gníomhú;
(c) ní chuirfear aon astú, forlámhú, tochsal ná forghníomhú i bhfeidhm in aghaidh mhaoin nó earraí na cuideachta, ach amháin le toiliú an scrúdaitheora;
(d) i gcás go mbeidh aon éileamh in aghaidh na cuideachta urraithe le muirear ar mhaoin, earraí nó ioncam uile na cuideachta, nó ar aon chuid díobh, ní fhéadfar aon chaingean a thionscnamh chun an t-urrús uile sin nó aon chuid de a réadú, ach amháin le toiliú an scrúdaitheora;
(e) ní fhéadfar aon bhearta a dhéanamh chun earraí i seilbh na cuideachta, faoi aon chomhaontú fruilcheannaigh (de réir bhrí alt 11 (8)) a athshealbhú, ach amháin le toiliú an scrúdaitheora;
(f) más rud é, faoi aon achtachán, riail dlí, nó ar shlí eile, go mbeidh aon duine seachas an chuideachta faoi dhliteanas fiacha uile na cuideachta nó aon chuid díobh a íoc—
(i) ní chuirfear aon astú, forlámhú, tochsal nó forghníomhú i bhfeidhm in aghaidh mhaoin nó earraí an duine sin maidir le fiacha na cuideachta, agus
(ii) ní fhéadfar aon imeachtaí d'aon saghas a thosú in aghaidh an duine sin maidir le fiacha na cuideachta.
(3) Faoi réir fho-alt (2), ní fhéadfar aon imeachtaí eile i ndáil leis an gcuideachta a thosú ach amháin le cead na cúirte agus faoi réir cibé téarmaí a fhorchuirfidh an chúirt agus féadfaidh an chúirt ar iarratas ón scrúdaitheoir cibé ordú a dhéanamh is cuí léi i ndáil le haon imeachtaí láithreacha lena n-áirítear ordú chun bac a chur leis na himeachtaí sin.
(4) Ní bheidh gearáin a bhaineann le stiúradh chúrsaí na cuideachta, fad a bheidh sí faoi chosaint na cúirte, ina mbonn le hordú ar fhaoiseamh a dhéanamh faoi alt 205 den Phríomh-Acht.
Éifeacht ar ghlacadóir, nó ar leachtaitheoir sealadach, ag ordú ag ceapadh scrúdaitheora.
6.—(1) I gcás go gceapfaidh an chúirt scrúdaitheoir do chuideachta agus go mbeidh glacadóir ceaptha do mhaoin nó do ghnóthas uile na cuideachta sin nó d'aon chuid den mhaoin nó den ghnóthas sin, féadfaidh an chúirt cibé ordú a dhéanamh is cuí léi lena n-áirítear ordú maidir le haon cheann de na nithe seo a leanas nó maidir le gach ceann acu—
(a) go scoirfidh an glacadóir de ghníomhú sa cháil sin ó dháta a shonróidh an chúirt,
(b) nach ndéanfaidh an glacadóir, ó dháta a shonróidh an chúirt, gníomhú sa cháil sin ach amháin maidir le sócmhainní áirithe a shonróidh an chúirt,
(c) ag ordú don ghlacadóir gach leabhar, páipéar agus taifead eile, a bhaineann le maoin nó gnóthas na cuideachta (nó aon chuid den chéanna) agus atá ina sheilbh nó faoina rialú, a sheachadadh ar an scrúdaitheoir laistigh de thréimhse a shonróidh an chúirt,
(d) ag ordú don ghlacadóir na sonraí iomlána a thabhairt don scrúdaitheoir faoina dhéileálacha go léir le maoin nó gnóthas na cuideachta.
(2) I gcás go gceapfaidh an chúirt scrúdaitheoir do chuideachta agus go mbeidh leachtaitheoir sealadach ceaptha don chuideachta sin, féadfaidh an chúirt cibé ordú a dhéanamh is cuí léi lena n-áirítear ordú maidir le haon cheann de na nithe seo a leanas nó maidir le gach ceann acu—
(a) go gceapfar an leachtaitheoir sealadach mar scrúdaitheoir don chuideachta,
(b) go gceapfar duine éigin eile mar scrúdaitheoir don chuideachta,
(c) go scoirfidh an leachtaitheoir sealadach de ghníomhú sa cháil sin ón dáta a shonróidh an chúirt,
(d) ag ordú don leachtaitheoir sealadach gach leabhar, páipéar agus taifead eile, a bhaineann le maoin nó gnóthas na cuideachta nó aon chuid den chéanna, agus atá ina sheilbh nó faoina rialú, a sheachadadh ar an scrúdaitheoir laistigh de thréimhse a shonróidh an chúirt,
(e) ag ordú don leachtaitheoir sealadach na sonraí iomlána a thabhairt don scrúdaitheoir faoina dhéileálacha go léir le maoin nó gnóthas na cuideachta.
(3) Nuair a bheidh an chúirt á chinneadh an ndéanfaidh sí ordú faoi fho-alt (1) (a) nó (b), nó fo-alt (2) (c), beidh aird aici ar cibé acu ar dhóigh go n-éascódh déanamh an ordaithe marthanas na cuideachta, agus iomlán a gnóthais nó aon chuid de, mar ghnóthas leantach.
(4) I gcás go ndéanfaidh an chúirt ordú faoi fho-alt (1) nó (2), féadfaidh sí, chun lánéifeacht a thabhairt don ordú, cibé coinníollacha a áireamh san ordú agus cibé orduithe foghabhálacha nó orduithe eile a dhéanamh is cuí léi.
(5) Más rud é, i gcás tíolacadh achainí faoi alt 2 maidir le cuideachta, gur ar dháta tar éis achainí a thíolacadh chun an chuideachta sin a fhoirceannadh, ach sula gceapfar leachtaitheoir sealadach nó sula ndéanfar ordú le haghaidh a foirceanta, a dhéanfar é, éistfear an dá achainí le chéile.
Cumhachtaí scrúdaitheora.
7.—(1) Aon fhoráil d'Achtanna na gCuideachtaí a bhaineann le cearta agus cumhachtaí iniúchóra cuideachta agus le faisnéis a sholáthar don iniúchóir sin agus le comhoibriú leis beidh feidhm aici, fara na modhnuithe is gá, maidir le scrúdaitheoir.
(2) D'ainneoin aon fhorála d'Achtanna na gCuideachtaí a bhaineann le fógra faoi chruinnithe ginearálta, beidh cumhacht ag scrúdaitheoir cruinnithe de bhord stiúrthóirí na cuideachta chun a bhfuil sé ceaptha, agus cruinnithe ginearálta den chuideachta sin, a chomóradh, clár a leagan amach dóibh agus a bheith i gceannas orthu agus tairiscintí nó rúin a thairiscint agus tuarascálacha a thabhairt do na cruinnithe sin.
(3) Beidh scrúdaitheoir i dteideal fógra réasúnach a fháil faoi chruinnithe uile boird stiúrthóirí cuideachta agus faoi chruinnithe ginearálta uile na cuideachta chun a bhfuil sé ceaptha, agus i dteideal freastal orthu agus éisteacht a fháil acu.
(4) Chun críche fho-alt (3) measfar go bhfolaíonn “fógra réasúnach” tuairisc faoin ngnó atá le déanamh ag aon chruinniú den sórt sin.
(5) I gcás go dtagann scrúdaitheoir ar an eolas mar gheall ar aon ghníomh, neamhghníomh, iompar, cinneadh nó conradh, iarbhír nó beartaithe, ag an gcuideachta chun a bhfuil sé ceaptha, nó thar a ceann, ag a hoifigigh, a fostaithe, a comhaltaí nó a creidiúnaithe, nó ag aon duine eile, nó thar a gceann sin, i ndáil le hioncam, sócmhainní nó dliteanais na cuideachta sin a bheidh nó is dóigh a bheidh, ina thuairim, chun aimhleasa na cuideachta sin, nó aon pháirtí leasmhair, beidh lánchumhacht aige, faoi réir chearta páirtithe a fhaigheann leas de mheon macánta agus ar luach-chomaoin in ioncam, i sócmhainní nó i ndliteanais den sórt sin, cibé bearta a dhéanamh a bheidh riachtanach chun éifeachtaí an ghnímh, an neamhghnímh, an iompair, an chinnidh nó an chonartha sin a stopadh, a chosc nó a cheartú.
(6) Féadfaidh an scrúdaitheoir iarratas a dhéanamh chun na cúirte chun aon cheist a chinneadh a thig i gcúrsa a oifige, nó chun na cumhachtaí go léir, nó chun aon chumhacht, a fheidhmiú i ndáil leis an gcuideachta a fhéadfaidh an chúirt a fheidhmiú faoin Acht seo ar iarratas a dhéanamh chuici ag aon chomhalta, ranníocóir, creidiúnaí nó stiúrthóir de chuid cuideachta.
(7) Beidh de chumhacht ag an scrúdaitheoir, má ordaíonn an chúirt dó amhlaidh, éilimh in aghaidh na cuideachta chun a bhfuil sé ceaptha a chinneadh agus a chomhaontú.
Doiciméid agus fianaise a thabhairt ar aird.
8.—(1) Beidh de dhualgas ar gach oifigeach agus gníomhaire don chuideachta nó do chuideachta ghaolmhar gach leabhar agus doiciméad de chuid, nó i leith, aon chuideachta den sórt sin a bheidh ina gcoimeád nó faoina n-urlámhas a thabhairt ar aird don scrúdaitheoir, freastal os a chomhair nuair a iarrtar orthu sin a dhéanamh agus thairis sin gach cabhair a thabhairt dó is féidir leo go réasúnach a thabhairt i dtaca lena chuid feidhmeanna.
(2) Má mheasann an scrúdaitheoir go bhfuil duine seachas oifigeach nó gníomhaire d'aon chuideachta den sórt sin i seilbh, nó go bhféadfadh sé a bheith i seilbh, faisnéise a bhaineann lena cúrsaí, féadfaidh sé a cheangal ar an duine sin aon leabhair nó doiciméid ina choimeád nó faoina urlámhas a bhaineann leis an gcuideachta a thabhairt ar aird dó, freastal os a chomhair agus thairis sin gach cabhair i dtaca lena fheidhmeanna a thabhairt dó is féidir leis go réasúnach a thabhairt; agus beidh de dhualgas ar an duine sin an ceanglas a chomhlíonadh.
(3) Má bhíonn cúiseanna réasúnacha ag an scrúdaitheoir chun a chreidiúint go gcoimeádann stiúrthóir nó iarstiúrthóir d'aon chuideachta den sórt sin, nó gur choimeád sé, cuntas bainc d'aon tuairisc, cibé acu ina aonar nó i gcomhpháirt le duine eile agus cibé acu sa Stát nó in áit eile, ar íocadh isteach ann nó ar íocadh amach as—
(a) aon airgead a thig as aon idirbheart, comhshocraíocht nó comhaontú a mhaoiniú nó a úsáideadh sa mhaoiniú sin agus nár nochtadh sonraí maidir leis i gcuntais aon chuideachta le haghaidh aon bhliana airgeadais mar a éilítear le dlí; nó
(b) aon airgead a bhí bainteach in aon tslí le haon ghníomh nó neamhghníomh, nó le haon sraith gníomhartha nó neamhghníomhartha ba mhí-iompar (bíodh sé calaoiseach nó ná bíodh) ar thaobh an stiúrthóra sin i leith na cuideachta sin nó a comhaltaí;
féadfaidh an scrúdaitheoir a cheangal ar an stiúrthóir gach doiciméad i seilbh an stiúrthóra nó faoina urlámhas a thabhairt ar aird dó, a bhaineann leis an gcuntas bainc sin; agus san fho-alt seo folaíonn “cuntas bainc” cuntas le haon duine a bheidh díolmhaithe de bhua alt 7 (4) d'Acht an Bhainc Ceannais, 1971, ón gceanglas ceadúnas a shealbhú faoi alt 9 den Acht sin.
(4) Féadfaidh scrúdaitheoir oifigigh agus gníomhairí don chuideachta sin nó duine eile mar a luaitear i bhfo-alt (1) nó (2) a cheistiú faoi mhionn, de bhriathar béil nó ar agarcheisteanna i scríbhinn, i ndáil lena cúrsaí, agus féadfaidh sé—
(a) iad a chur faoi mhionn dá réir sin,
(b) freagraí an duine sin a chur síos i scríbhinn agus a cheangal air iad a shíniú.
(5) Má dhiúltaíonn aon oifigeach nó gníomhaire don chuideachta sin nó aon duine eile aon leabhar nó doiciméad a thabhairt ar aird don scrúdaitheoir a mbeidh sé de dhualgas air faoin alt seo é a thabhairt ar aird amhlaidh, má dhiúltaíonn sé freastal os comhair an scrúdaitheora nuair a cheanglaítear air déanamh amhlaidh nó má dhiúltaíonn sé aon cheist a fhreagairt a chuirfidh an scrúdaitheoir air maidir le cúrsaí na cuideachta, féadfaidh an scrúdaitheoir an diúltú a dheimhniú faoina láimh don chúirt, agus air sin féadfaidh an chúirt an cás a fhiosrú agus, tar éis di aon fhinnéithe a thabharfar ar aird in aghaidh nó ar thaobh an chiontóra líomhnaithe a éisteacht, agus aon ráiteas a thairgfear mar chosaint a éisteacht, an ciontóir a phionósú ionann is dá mbeadh sé ciontach i ndíspeagadh cúirte.
(6) San alt seo, folóidh aon tagairt d'oifigigh nó do ghníomhairí daoine a bhí, chomh maith le daoine atá, ina n-oifigigh nó ina ngníomhairí, de réir mar a bheidh, agus folóidh “gníomhairí”, i ndáil le cuideachta, baincéirí agus aturnaetha na cuideachta agus aon daoine ar fostú ag an gcuideachta mar iniúchóirí, cibé acu is oifigigh don chuideachta na daoine sin nó nach ea.
Cumhachtaí breise na cúirte.
9.—(1) I gcás go ndealraíonn sé don chúirt, ar iarratas ón scrúdaitheoir, agus ag féachaint do na nithe dá dtagraítear i bhfo-alt (2), go bhfuil sé cóir agus cothromasach déanamh amhlaidh, féadfaidh sí ordú a dhéanamh nach mbeidh na feidhmeanna nó na cumhachtaí go léir nó aon cheann díobh atá dílsithe do na stiúrthóirí nó infheidhmithe acu (cibé acu de bhua mheabhrán nó airteagail chomhlachais na cuideachta nó de réir dlí nó ar shlí eile), inchomhlíonta ná infheidhmithe ach amháin ag an scrúdaitheoir.
(2) Is iad na nithe ar a dtabharfaidh an chúirt aird chun críche fho-alt (1) ná—
(a) go bhfuil cúrsaí na cuideachta á stiúradh, nó gur dóigh go mbeidh siad á stiúradh, ar shlí atá ceaptha chun dochar a dhéanamh, nó ar shlí ar dóigh di dochar a dhéanamh, do leasanna na cuideachta nó a cuid fostaithe nó a cuid creidiúnaithe ina n-iomláine, nó
(b) go bhfuil sé fóirsteanach, chun sócmhainní na cuideachta a chaomhnú nó chun leasanna na cuideachta nó a cuid fostaithe nó a cuid creidiúnaithe ina n-iomláine a chosaint, gur cheart seoladh ghnó na cuideachta ag a stiúrthóirí nó ag a bainistíocht, nó feidhmiú chumhachtaí a stiúrthóirí nó a bainistíochta, a laghdú nó a rialáil ar aon mhodh sonrach, nó
(c) go bhfuil an chuideachta nó a stiúrthóirí tar éis a chinneadh le rún gur cheart ordú den sórt sin a lorg, nó
(d) aon ní eile i ndáil leis an gcuideachta is iomchuí leis an gcúirt.
(3) I gcás go ndéanfaidh an chúirt ordú faoi fho-alt (1), féadfaidh sí, chun lánéifeacht a thabhairt don ordú, cibé coinníollacha a áireamh san ordú agus cibé orduithe foghabhálacha nó orduithe eile a dhéanamh is cuí léi.
(4) Gan dochar do ghinearáltacht fho-ailt (1) agus (3), féadfaidh ordú faoin alt seo foráil a dhéanamh go mbeidh na cumhachtaí go léir nó aon cheann díobh ag an scrúdaitheoir a bheadh aige dá mba leachtaitheoir é arna cheapadh ag an gcúirt maidir leis an gcuideachta agus, i gcás go bhforálann an t-ordú sin amhlaidh, beidh na cumhachtaí go léir ag an gcúirt a bheadh aici dá ndéanfadh sí ordú foirceanta agus leachtaitheoir a cheapadh maidir leis an gcuideachta i gceist.
An scrúdaitheoir do thabhú dliteanas áirithe.
10.—(1) I gcás go ndéanfar ordú faoin Acht seo chun an chuideachta a fhoirceannadh nó go gceapfar glacadóir, aon dliteanais a thabhóidh an chuideachta le linn na tréimhse cosanta a dtagraítear dóibh i bhfo-alt (2) déileálfar leo mar chaiteachais a tabhaíodh go cuí, chun críche alt 29 ag an scrúdaitheoir.
(2) Is iad na dliteanais dá dtagraítear i bhfo-alt (1) ná na dliteanais sin a ndeimhníonn an scrúdaitheoir, an tráth a thabhaítear iad, gur tabhaíodh iad in imthosca ina ndéanfaí murach sin an-dochar, i dtuairim an scrúdaitheora, do mharthanas na cuideachta mar ghnóthas leantach le linn na tréimhse cosanta.
(3) San alt seo ciallaíonn “tréimhse chosanta” an tréimhse, dar tosach tráth ceaptha scrúdaitheora, a bhfuil an chuideachta faoi chosaint na cúirte lena linn.
Cumhacht chun déileáil le maoin atá faoi mhuirear, etc.
11.—(1) Más rud é, ar iarratas ón scrúdaitheoir, gur deimhin leis an gcúirt gur dóigh go n-éascódh diúscairt (fara nó d'éagmais sócmhainní eile) aon mhaoine de chuid na cuideachta atá faoi réir urrúis ar mhuirear foluaineach é, mar a bunaíodh é, nó gur dóigh go n-éascódh feidhmiú a chuid cumhachtaí ag an scrúdaitheoir i ndáil le maoin den sórt sin marthanas na cuideachta go léir nó aon chuid di mar ghnóthas leantach, féadfaidh an chúirt le hordú a údarú don scrúdaitheoir an mhaoin a dhiúscairt, nó a chuid cumhachtaí a fheidhmiú i ndáil léi, de réir mar a bheidh, amhail is nach mbeadh sí faoi réir an urrúis.
(2) Más rud é, ar iarratas ón scrúdaitheoir, gur deimhin leis an gcúirt gur dóigh go ndéanfadh diúscairt (fara nó d'éagmais sócmhainní eile)—
(a) aon mhaoine de chuid na cuideachta atá faoi réir urrúis seachas urrús lena mbaineann fo-alt (1), nó
(b) aon earraí atá i seilbh na cuideachta faoi chomhaontú fruilcheannaigh,
marthanas na cuideachta go léir nó aon chuid di mar ghnóthas leantach a éascú, féadfaidh an chúirt le hordú a údarú don scrúdaitheoir an mhaoin a dhiúscairt amhail is nach mbeadh sí faoi réir an urrúis nó na hearraí a dhiúscairt amhail is dá mbeadh cearta uile an úinéara faoin gcomhaontú fruilcheannaigh dílsithe don chuideachta.
(3) I gcás go ndiúscrófar maoin faoi fho-alt (1), beidh an tosaíocht chéanna ag sealbhóir an urrúis maidir le haon mhaoin de chuid na cuideachta atá in ionannas, go díreach nó go hindíreach, don mhaoin a diúscraíodh, a bheadh aige maidir leis an maoin atá faoi réir an urrúis.
(4) Is coinníoll d'ordú faoi fho-alt (2) go ndéanfar—
(a) glanfháltais na diúscartha, agus
(b) i gcás gur lú na fáltais sin ná cibé méid a gcinnfidh an chúirt gurb é an glanmhéid é a bhainfí amach ar dhíol na maoine nó na n-earraí ar an margadh oscailte ag díoltóir toilteanach, cibé suimeanna is gá chun an t-easnamh a shlánú,
a chur chun feidhme chun na suimeanna a urraíodh leis an urrús nó is iníoctha faoin gcomhaontú fruilcheannaigh a urscaoileadh.
(5) I gcás go mbaineann coinníoll a fhorchuirtear de bhun fho-alt (4) le dhá urrús nó níos mó, ceanglaítear leis an gcoinníoll sin go ndéanfar glanfháltais na diúscartha agus, i gcás go mbeidh feidhm ag mír (b) den fho-alt sin, na suimeanna a luaitear sa mhír sin a chur chun feidhme faoi chomhair na suimeanna a urraíodh leis na hurrúis sin in ord a dtosaíochtaí.
(6) Déanfaidh an scrúdaitheoir cóip oifige d'ordú faoi fho-alt (1) nó (2) i ndáil le hurrús a sheachadadh, laistigh de 7 lá tar éis an t-ordú a dhéanamh, ar chláraitheoir na gcuideachtaí.
(7) Má mhainníonn an scrúdaitheoir gan leithscéal réasúnach fo-alt (6) a chomhlíonadh, dlífear fíneáil nach mó ná £1,000 a chur air.
(8) Folaíonn tagairtí san alt seo do chomhaontú fruilcheannaigh, comhaontú díola coinníollach, comhaontú um choimeád teidil agus comhaontú chun earraí a earbadh a bheidh inmharthanach ar feadh níos mó ná 3 mhí.
Fógra a thabhairt faoi cheapadh scrúdaitheora.
12.—(1) I gcás go dtíolacfar achainí faoi alt 2, seachadfaidh an t-achainíoch fógra faoin achainí san fhoirm fhorordaithe, laistigh de 3 lá tar éis a thíolachta, ar chláraitheoir na gcuideachtaí.
(2) (a) Cuirfidh scrúdaitheoir faoi deara, laistigh de na teorainneacha ama a shonraítear i mír (b), fógra a fhoilsiú san Iris Oifigiúil agus in dhá nuachtán laethúla ar a laghad a léitear sa cheantar ina bhfuil oifig chláraithe nó príomháit ghnó na cuideachta suite—
(i) faoina cheapadh agus dáta an chéanna, agus
(ii) faoin dáta, más ann, a socraíodh chun na nithe a thig as an tuarascáil a ullmhóidh an scrúdaitheoir faoi alt 15 a éisteacht.
(b) Is iad na teorainneacha ama dá dtagraítear i mír (a)—
(i) lá is fiche tar éis a cheaptha a mhéid a bhaineann leis an Iris Oifigiúil, agus
(ii) trí lá tar éis a cheaptha sa chás eile dá dtagraítear sa mhír sin.
(3) Déanfaidh scrúdaitheoir, laistigh de thrí lá tar éis a cheaptha, cóip den ordú á cheapadh a sheachadadh ar chláraitheoir na gcuideachtaí.
(4) I gcás go measfar cuideachta, de bhua alt 5, a bheith faoi chosaint na cúirte, beidh an ráiteas “faoi chosaint na cúirte” i ngach sonrasc, ordú ar earraí nó litir ghnó a eiseoidh an chuideachta nó a eiseofar thar a ceann, ar doiciméad é a mbeidh ainm na cuideachta air nó ann.
(5) Duine a mhainneoidh forálacha an ailt seo a chomhlíonadh beidh sé ciontach i gcion agus dlífear ar é a chiontú go hachomair fíneáil nach mó ná £1,000; agus ar é a chiontú ar díotáil, fíneáil nach mó ná £10,000, a chur air.
Forálacha ginearálta maidir le scrúdaitheoirí.
13.—(1) Féadfaidh scrúdaitheoir éirí as oifig nó, ar chúis a shuíomh, féadfaidh an chúirt é a chur as oifig.
(2) Má tharlaíonn folúntas ar aon chúis in oifig scrúdaitheora féadfaidh an chúirt le hordú an folúntas a líonadh.
(3) Féadfaidh siad seo a leanas iarratas a dhéanamh ar ordú faoi fho-alt (2)—
(a) aon choiste creidiúnaithe a bheidh bunaithe faoi alt 21, nó
(b) an chuideachta nó aon pháirtí leasmhar.
(4) Is é an teideal “scrúdaitheoir” na cuideachta áirithe ar ceapadh ina leith é a thabharfar de thuairisc ar scrúdaitheoir agus ní hé a ainm féin.
(5) Beidh gníomhartha scrúdaitheora bailí d'ainneoin aon lochtanna a d'aimseofaí ina dhiaidh sin ina cheapadh nó ina cháilíocht.
(6) Beidh scrúdaitheoir faoi dhliteanas go pearsanta maidir le haon chonradh a rinne sé ag comhlíonadh a fheidhmeanna (cibé acu a rinne sé an conradh in ainm na cuideachta nó ina ainm féin mar scrúdaitheoir nó ar shlí eile) mura bhforálann an conradh nach mbeidh sé faoi dhliteanas go pearsanta maidir leis an gconradh sin agus beidh sé, maidir leis an dliteanas sin, i dteideal slánaíocht a fháil as na sócmhainní; ach ní ghlacfar le haon ní san fho-alt seo mar ní a theorannaíonn aon cheart slánaíocht a fháil a bheadh aige ar leith ón bhfo-alt seo, nó mar ní a theorannaíonn a dhliteanas maidir le conarthaí a rinne sé gan údarás nó mar ní a thugann aon cheart chun slánaíocht a fháil maidir leis an dliteanas sin.
(7) Féadfaidh cuideachta a bhfuil scrúdaitheoir ceaptha ina leith, nó féadfaidh páirtí leasmhar, iarratas a dhéanamh chun na cúirte chun aon cheist a chinneadh a thig as comhlíonadh a chuid feidhmeanna, nó a mhalairt, ag an scrúdaitheoir.
Faisnéis a bheidh le tabhairt nuair a cheapfar scrúdaitheoir.
14.—(1) Cuirfidh stiúrthóirí cuideachta chun a bhfuil scrúdaitheoir ceaptha faoi deara, laistigh de 7 lá den cheapadh, go ndéanfar amach, go bhfíorófar le mionnscríbhinn agus go gcuirfear faoi bhráid an scrúdaitheora, ráiteas de réir an ailt seo maidir le cúrsaí na cuideachta.
(2) Taispeánfaidh an ráiteas, a mhéid is féidir sin a dhéanamh go réasúnach, amhail mar a bhí ar dháta an scrúdaitheora a cheapadh, sonraí ar shócmhainní, fiacha agus dliteanais (lena n-áirítear dliteanais theagmhasacha agus ionchasacha) na cuideachta, ainmneacha agus seoltaí a creidiúnaithe, na hurrúis a bhí acu faoi seach, na dátaí ar tugadh na hurrúis faoi seach agus cibé faisnéis bhreise a fhorordófar nó a ordóidh an chúirt.
(3) Duine lena mbaineann fo-alt (1), a dhéanann mainneachtain le linn ceanglais an ailt seo a chomhlíonadh beidh sé ciontach i gcion agus dlífear ar é a chiontú go hachomair fíneáil nach mó ná £1,000, agus, ar é a chiontú ar díotáil, fíneáil nach mó ná £10,000, a chur air.
Scrúdú ar chúrsaí na cuideachta.
15.—(1) Beidh sé de dhualgas ar scrúdaitheoir scrúdú ar chúrsaí na cuideachta chun a bhfuil sé ceaptha a stiúradh agus tuarascáil a thabhairt don chúirt, laistigh de 21 lá dá cheapadh nó cibé tréimhse is faide ná sin a cheadóidh an chúirt, faoi thorthaí a scrúdaithe de réir alt 16.
(2) D'ainneoin aon fhorála eile den Acht seo féadfaidh an chúirt cibé dualgais eile is cuí léi a fhorchur ar an scrúdaitheoir.
(3) Seachadfaidh an scrúdaitheoir cóip dá thuarascáil faoin alt seo ar an gcuideachta an lá céanna a sheachadfaidh sé an tuarascáil sin ar an gcúirt.
(4) Soláthróidh an scrúdaitheoir freisin cóip dá thuarascáil faoin alt seo d'aon pháirtí leasmhar ar iarratas i scríbhinn a fháil, ar choinníoll go bhféadfar an soláthar sin, má ordaíonn an chúirt amhlaidh, a bheith faoi réir cibé codanna den tuarascáil is cuí leis an gcúirt a fhágáil ar lár.
(5) Féadfaidh an chúirt, go sonrach, ordú a thabhairt faoi fho-alt (4) má mheasann sí gur dóigh go ndéanfaí dochar do mharthanas na cuideachta nó dá gnóthas iomlán nó d'aon chuid dá gnóthas dá gcuirfí faisnéis áirithe isteach sa tuarascáil a bheidh le soláthar faoin bhfo-alt sin.
Tuarascáil an scrúdaitheora.
16.—Áireofar an méid seo a leanas i dtuarascáil an scrúdaitheora faoi alt 15—
(a) ainmneacha agus seoltaí buana oifigigh na cuideachta agus, a mhéid is féidir leis an scrúdaitheoir a shuíomh, aon duine ar gnách le stiúrthóirí na cuideachta gníomhú de réir a orduithe nó a threoracha,
(b) ainmneacha aon chomhlachtaí corpraithe eile ar stiúrthóirí orthu freisin stiúrthóirí na cuideachta,
(c) ráiteas maidir le cúrsaí na cuideachta, a thaispeánfaidh, a mhéid is féidir sin a dhéanamh go réasúnach, sonraí faoi shócmhainní, fiacha agus dliteanais (lena n-áirítear dliteanais theagmhasacha agus ionchasacha) na cuideachta amhail ar an dáta is déanaí is praiticiúil, ainmneacha agus seoltaí a creidiúnaithe, na hurrúis a bhí acu faoi seach, agus na dátaí ar tugadh na hurrúis faoi seach,
(d) cibé acu, i dtuairim an scrúdaitheora, a tugadh nó nár tugadh cuntas go sásúil ar aon easnamh idir sócmhainní agus dliteanais na cuideachta nó, murar tugadh, cibé atá nó nach bhfuil fianaise ann go ndeachaigh cuid mhór maoine ar iarraidh nár tugadh cuntas dóthanach uirthi,
(e) ráiteas tuairime ón scrúdaitheoir á lua cibé a bheadh nó nach mbeadh an chuideachta agus a gnóthas iomlán nó aon chuid de, inmharthana mar ghnóthas leantach agus ráiteas faoi na coinníollacha a bhraitheann sé a bheith riachtanach chun an marthanas sin a chinntiú, cibé acu maidir le bainistíocht inmheánach agus urlámhais inmheánacha na cuideachta nó le nithe eile,
(f) a thuairim i dtaobh cibé acu a éascódh nó nach n-éascódh foirmliú, glacadh agus daingniú tograí maidir le comhréiteach nó scéim chomhshocraíochta an marthanas sin,
(g) cibé acu, ina thuairim, an dóigh go mbeadh iarracht leanúint le gnóthas iomlán na cuideachta nó le haon chuid den ghnóthas níos buntáistí do na comhaltaí ina n-iomláine agus do na creidiúnaithe ina n-iomláine ná foirceannadh na cuideachta,
(h) moltaí maidir leis an mbeart a cheapann sé ba cheart a dhéanamh maidir leis an gcuideachta, lena n-áirítear, más gá é, dréacht-tograí maidir le comhréiteach nó scéim chomhshocraíochta,
(i) a thuairim cibé acu ar ghá, ó na fíorais a nochtar, tuilleadh fiosruithe a dhéanamh faoi ailt 33 agus 34,
(j) cibé nithe eile is iomchuí leis an scrúdaitheoir nó a ordaíonn an chúirt, agus
(k) a thuairim cibé acu a chuideodh nó nach gcuideodh sé lena chuid oibre dá ndéanfadh an chúirt ordú ag leathnú ról nó comhaltas aon choiste creidiúnaithe dá dtagraítear in alt 21.
Nithe a éisteacht a thig ó thuarascáil an scrúdaitheora.
17.—(1) Más rud é, i dtuarascáil a rinneadh faoi alt 15, go dtugann an scrúdaitheoir a thuairim—
(a) nach mbeadh gnóthas iomlán na cuideachta chun a bhfuil sé ceaptha nó aon chuid de inmharthana mar ghnóthas leantach, nó
(b) nach ndéanfadh foirmliú, glacadh nó daingniú tograí maidir le comhréiteach nó scéim chomhshocraíochta an marthanas sin a éascú, nó
(c) nach dóigh go mbeadh iarracht leanúint le gnóthas iomlán na cuideachta nó le haon chuid den ghnóthas níos buntáistí do na comhaltaí ina n-iomláine nó do na creidiúnaithe ina n-iomláine ná foirceannadh na cuideachta, nó
(d) go bhfuil fianaise ann go ndeachaigh cuid mhór maoine ar iarraidh nár tugadh cuntas dóthanach uirthi, nó go bhfuil fianaise ann faoi mhírialtachtaí troma eile i ndáil le cúrsaí na cuideachta,
tionólfaidh an chúirt éisteacht, a luaithe is féidir tar éis tuarascáil an scrúdaitheora a fháil, chun nithe a thig as an tuarascáil a mheas.
(2) Beidh na páirtithe seo a leanas i dteideal láithriú agus éisteacht a fháil ag éisteacht faoi fho-alt (1)—
(a) an scrúdaitheoir,
(b) an chuideachta,
(c) aon pháirtí leasmhar,
(d) aon duine dá dtagraítear sa tuarascáil i ndáil leis na hábhair a luaitear i bhfo-alt (1) (d).
(3) Féadfaidh an chúirt, tar éis éisteacht faoin alt seo, cibé ordú nó orduithe a dhéanamh is cuí léi.
(4) Gan dochar do ghinearáltacht fho-alt (3), féadfaidh a bheith ar áireamh in ordú faoin bhfo-alt sin ordú—
(a) chun sócmhainní iomlána na cuideachta nó aon chuid díobh a urscaoileadh ó chosaint na cúirte,
(b) chun cibé téarmaí agus coinníollacha a fhorchur is cuí léi chun leanúint de chosaint na cúirte a thabhairt,
(c) chun an chuideachta a fhoirceannadh,
(d) chun gnóthas iomlán na cuideachta nó aon chuid de a dhíol ar cibé téarmaí agus coinníollacha, lena n-áirítear téarmaí agus coinníollacha a bhaineann le fáltais an díola sin a dháileadh, de réir mar is cuí leis an gcúirt, agus, i gcás gur gá é chun na críche sin, chun glacadóir a cheapadh,
(e) chun an scrúdaitheoir d'fhoirmliú tograí maidir le comhréiteach nó scéim chomhshocraíochta,
(f) chun na cruinnithe a ghairm a luaitear san Acht seo chun tograí maidir le comhréiteach nó scéim chomhshocraíochta a mheas,
(g) chun cruinniú den bhord stiúrthóirí nó cruinniú ginearálta den chuideachta a ghairm, a thionól agus a stiúradh chun cibé nithe a ordóidh an chúirt a mheas.
(5) Ar ordú a dhéanamh faoin alt seo, seachadfaidh an scrúdaitheoir nó cibé duine eile a ordóidh an chúirt cóip oifige den ordú ar chláraitheoir na gcuideachtaí lena clárú.
(6) I gcás go ndéanfaidh an chúirt ordú chun cuideachta a fhoirceannadh faoin Acht seo, measfar gur thosaigh an foirceannadh sin ar an dáta a ndearnadh an t-ordú, mura n-ordaíonn an chúirt a mhalairt.
Tuarascáil bhreise ón scrúdaitheoir.
18.—(1) Más rud é, i dtuairim an scrúdaitheora—
(a) go mbeadh gnóthas iomlán na cuideachta nó aon chuid de inmharthana mar ghnóthas leantach, agus
(b) gur dóigh go mbeadh iarracht leanúint le gnóthas iomlán na cuideachta nó le haon chuid den ghnóthas níos buntáistí do na comhaltaí ina n-iomláine, agus do na creidiúnaithe ina n-iomláine, ná foirceannadh na cuideachta, agus
(c) go n-éascódh foirmliú, glacadh agus daingniú tograí maidir le comhréiteach nó scéim chomhshocraíochta an marthanas sin,
foirmleoidh an scrúdaitheoir tograí maidir le comhréiteach nó scéim chomhshocraíochta.
(2) D'ainneoin aon fhorála in Achtanna na gCuideachtaí a bhaineann le fógra faoi chruinnithe ginearálta (ach faoi réir fógra nach giorra ná trí lá in aon chás) comórfaidh an scrúdaitheoir cibé cruinnithe de chomhaltaí agus de chreidiúnaithe is cuí leis, agus rachaidh sé i gceannas ar na cruinnithe sin, chun na tograí sin a mheas agus tuarascáil a thabhairt orthu don chúirt laistigh de 42 lá dá cheapadh nó cibé tréimhse is faide ná sin a cheadóidh an chúirt, de réir alt 19.
(3) Más rud é, ar iarratas ón scrúdaitheoir, gur deimhin leis an gcúirt nach mbeadh an scrúdaitheoir in ann tuarascáil a thabhairt don chúirt laistigh den tréimhse trí mhí dá dtagraítear in alt 5 (1) ach go mbeadh sé in ann tuarascáil a thabhairt dá bhfadófaí an tréimhse sin, féadfaidh an chúirt, le hordú, an tréimhse sin a fhadú de mhéid nach mó ná 30 lá chun a chumasú dó déanamh amhlaidh.
(4) I gcás go gcuirfidh an scrúdaitheoir tuarascáil faoin alt seo faoi bhráid na cúirte agus, murach an fo-alt seo, go rachadh an tréimhse a luaitear in alt 5 (1) (agus aon tréimhse fhadaithe a cheadaítear faoi fho-alt (3) den alt seo) in éag, féadfaidh an chúirt uaithi féin nó ar iarratas ón scrúdaitheoir an tréimhse atá i gceist a fhadú de cibé tréimhse a mheasann an chúirt is gá chun a chumasú di cinneadh a dhéanamh faoi alt 24.
(5) Seachadfaidh an scrúdaitheoir cóip dá thuarascáil faoin alt seo—
(a) ar an gcuideachta an lá céanna a sheachadfaidh sé an tuarascáil sin ar an gcúirt, agus
(b) ar aon pháirtí leasmhar ar iarratas i scríbhinn,
ar choinníoll go bhféadfaidh an seachadadh sin faoi mhír (b), má ordaíonn an chúirt amhlaidh, a bheith faoi réir cibé codanna den tuarascáil is cuí leis an gcúirt a fhágáil ar lár.
(6) Féadfaidh an chúirt, go sonrach, ordú a thabhairt faoi fho-alt (5) (b) má mheasann sí gur dóigh go ndéanfaí dochar do mharthanas na cuideachta nó dá gnóthas iomlán nó d'aon chuid dá gnóthas dá gcuirfí faisnéis áirithe isteach sa tuarascáil a bheidh le seachadadh faoin mír sin.
Tuarascáil an scrúdaitheora faoi alt 18.
19.—Folófar i dtuarascáil scrúdaitheora faoi alt 18—
(a) na tograí a leagadh os comhair na gcruinnithe a éilíodh,
(b) aon mhodhnú ar na tograí sin lenar glacadh ag aon cheann de na cruinnithe sin,
(c) an toradh a bhí ar gach ceann de na cruinnithe a éilíodh,
(d) moladh an choiste creidiúnaithe, más ann,
(e) ráiteas faoi shócmhainní agus dliteanais (lena n-áirítear dliteanais theagmhasacha agus ionchasacha) na cuideachta amhail ar dháta a thuarascála,
(f) liosta de chreidiúnaithe na cuideachta, an méid a dhlitear do gach creidiúnaí díobh sin, cineál agus luach aon urrúis a shealbhaíonn aon chreidiúnaí den sórt sin agus stádas tosaíochta aon chreidiúnaí den sórt sin faoi alt 285 den Phríomh-Acht nó faoi aon fhoráil reachtúil nó riail dlí eile,
(g) liosta d'oifigigh na cuideachta,
(h) a mholtaí,
(i) cibé nithe eile a mheasann an scrúdaitheoir a bheith iomchuí nó a ordaíonn an chúirt.
Conarthaí áirithe a shéanadh.
20.—(1) I gcás go mbeidh tograí maidir le comhréiteach nó scéim chomhshocraíochta le foirmliú i ndáil le cuideachta, féadfaidh an chuideachta, faoi réir cheadú na cúirte, aon chonradh a dhaingniú nó a shéanadh faoina bhfágtar gné éigin de chomhlíonadh, seachas íocaíocht, le déanamh ag an gcuideachta agus ag an bpáirtí conarthach, nó ag na páirtithe conarthacha, eile.
(2) Aon duine a mbainfidh caillteanas nó damáiste dó mar gheall ar shéanadh den sórt sin beidh sé mar chreidiúnaí gan urrús le haghaidh mhéid an chaillteanais nó an damáiste sin.
(3) Chun foirmliú, meas nó daingniú comhréitigh nó scéime comhshocraíochta a éascú, féadfaidh an chúirt éisteacht a thionól agus ordú a dhéanamh ag cinneadh mhéid aon chaillteanais nó damáiste den sórt sin agus beidh an méid a cinneadh amhlaidh dlite don chreidiúnaí den chuideachta mar fhiach breithiúnais.
(4) I gcás nach páirtí in iarratas chun na cúirte chun críocha fho-alt (1) an scrúdaitheoir, seirbheálfaidh an chuideachta fógra faoin iarratas sin ar an scrúdaitheoir agus féadfaidh an scrúdaitheoir láithriú agus éisteacht a fháil tráth aon iarratais den sórt sin a bheith á éisteacht.
(5) I gcás go gceadaíonn an chúirt daingniú nó séanadh conartha faoin alt seo, féadfaidh sí agus an ceadú sin á thabhairt aici cibé orduithe a dhéanamh is cuí léi chun lánéifeacht a thabhairt dá ceadú lena n-áirítear orduithe maidir le fógra d'aon pháirtí, nó ag dearbhú ceart aon pháirtí, a ndéanfaidh an daingniú nó an séanadh sin difear dó.
Coiste creidiúnaithe a cheapadh.
21.—(1) Féadfaidh scrúdaitheoir, agus má ordaíonn an chúirt amhlaidh ní foláir dó, coiste creidiúnaithe a cheapadh chun cuidiú leis a chuid feidhmeanna a chomhlíonadh.
(2) Ach amháin mar a n-ordóidh an chúirt a mhalairt, ní bheidh níos mó ná cúig chomhalta ar choiste a cheapfar faoi fho-alt (1) agus folóidh sé sealbhóirí na dtrí éileamh neamhurraithe is mó atá toilteanach fónamh.
(3) Cuirfidh an scrúdaitheoir cóip d'aon tograí le haghaidh comhréitigh nó scéime comhshocraíochta ar fáil don choiste agus féadfaidh an coiste tuairim a thabhairt i dtaobh na dtograí thar a cheann féin nó thar ceann na gcreidiúnaithe nó na n-aicmí creidiúnaithe a bhfuil ionadaíocht acu air.
(4) A luaithe is féidir tar éis coiste a cheapadh faoi fho-alt (1) buailfidh an scrúdaitheoir leis an gcoiste chun cibé gnó a dhéanamh is gá.
Ábhair na dtograí.
22.—(1) Maidir le tograí le haghaidh comhréitigh nó scéime comhshocraíochta—
(a) sonróidh siad gach aicme comhaltaí agus creidiúnaithe de chuid na cuideachta,
(b) sonróidh siad aon aicme comhaltaí agus creidiúnaithe nach ndéanfaidh na tograí dochar dá leasanna nó dá n-éilimh,
(c) sonróidh siad aon aicme comhaltaí agus creidiúnaithe a ndéanfaidh na tograí dochar dá leasanna nó dá n-éilimh,
(d) cuirfidh siad a chothrom de chóir ar fáil do gach éileamh nó leas d'aicme áirithe mura gcomhaontaíonn sealbhóir éilimh nó leasa áirithe ar chóir is lú fabhar a fháil,
(e) déanfaidh siad foráil chun na tograí a chur i bhfeidhm,
(f) má mheasann an scrúdaitheoir gur gá nó gur inmhianaithe déanamh amhlaidh chun marthanas na cuideachta, agus gnóthas iomlán na cuideachta nó aon chuid de, mar ghnóthas leantach, a éascú, sonróidh siad cibé athruithe ba chóir a dhéanamh i ndáil le bainistíocht nó stiúradh na cuideachta,
(g) má mheasann an scrúdaitheoir gur gá nó gur inmhianaithe é mar a dúradh, sonróidh siad aon athruithe a mheasann sé ba chóir a dhéanamh i meabhrán nó in airteagail na cuideachta, cibé acu maidir le bainistíocht nó stiúradh na cuideachta nó le nithe eile,
(h) folóidh siad cibé nithe eile a mheasann an scrúdaitheoir is iomchuí.
(2) Beidh ráiteas faoi shócmhainní agus dliteanais (lena n-áirítear dliteanais theagmhasacha agus ionchasacha) na cuideachta amhail ar dháta na dtograí ag gabháil le gach cóip de na tograí a chuirfear faoi bhráid chruinnithe na gcomhaltaí agus na gcreidiúnaithe faoi alt 23.
(3) Beidh freisin ag gabháil le gach cóip den sórt sin de na tograí tuairisc faoin toradh airgeadais a mheastar a ghabhfadh le foirceannadh na cuideachta i gcás gach aicme comhaltaí agus creidiúnaithe.
(4) Féadfaidh an chúirt a ordú go bhfolóidh na tograí cibé forálacha eile is cuí léi.
(5) Chun críocha an ailt seo agus ailt 24 agus 25, déantar dochar d'éileamh creidiúnaí in aghaidh cuideachta má fhaigheann sé níos lú mar íocaíocht ar a éileamh ná an méid iomlán a bheadh dlite i leith an éilimh ar dháta thíolacadh na hachainí chun an scrúdaitheoir a cheapadh.
(6) Chun críocha an ailt seo agus ailt 24 agus 25, déantar dochar do leas comhalta cuideachta i gcuideachta—
(a) má laghdaítear luach ainmniúil a scairshealbháin sa chuideachta,
(b) i gcás go bhfuil sé i dteideal díbhinne seasta i leith a scairshealbháin sa chuideachta, má laghdaítear méid na díbhinne sin,
(c) má bhaintear de na cearta go léir, nó aon chuid díobh, a fhabhraíonn dó de bhua a scairshealbháin sa chuideachta,
(d) má laghdaítear a leas ó thaobh céatadáin de i scairchaipiteal eisithe iomlán na cuideachta, nó
(e) má bhaintear de a scairshealbhán sa chuideachta.
Tograí á meas ag comhaltaí agus creidiúnaithe.
23.—(1) Baineann an t-alt seo le cruinniú comhaltaí nó creidiúnaithe nó aon aicme comhaltaí nó creidiúnaithe a ghairfear chun tograí maidir le comhréiteach nó scéim chomhshocraíochta a mheas.
(2) Féadfar, ag cruinniú lena mbaineann an t-alt seo, modhnú ar na tograí a chur os comhair an chruinnithe ach ní fhéadfar glacadh leis ach amháin le toiliú an scrúdaitheora.
(3) Measfar go nglacfar le tograí ag cruinniú comhaltaí nó d'aicme comhaltaí má chaitear tromlach na vótaí a chaithfear go bailí ag an gcruinniú sin, cibé acu go pearsanta nó trí sheachvótálaí, i bhfabhar an rúin le haghaidh na dtograí.
(4) Measfar go nglacfar le tograí ag cruinniú de chreidiúnaithe nó d'aicme creidiúnaithe má vótálann tromlach de réir lín a sheasann do thromlach de réir luacha de na héilimh dá mbeidh ionadaíocht ag an gcruinniú sin, cibé acu go pearsanta nó trí sheachvótálaí, i bhfabhar an rúin le haghaidh na dtograí.
(5) (a) I gcás gur creidiúnaí de chuid na cuideachta údarás Stáit, beidh an t-údarás sin i dteideal tograí a ghlacadh faoin alt seo d'ainneoin—
(i) go ndéanfaí dochar, faoi na tograí, d'aon éileamh de chuid an údaráis sin mar chreidiúnaí, nó
(ii) aon achtacháin eile.
(b) San fho-alt seo, ciallaíonn “údarás Stáit” an Stát, Aire den Rialtas nó na Coimisinéirí Ioncaim.
(6) Beidh feidhm ag alt 144 den Phríomh-Acht maidir le haon rún lena mbaineann fo-alt (3) no (4) agus a ritear ag aon chruinniú a chuirtear ar atráth.
(7) Beidh feidhm ag alt 202, fo-ailt (2) go (6), den Phríomh-Acht, fara na modhnuithe is gá, maidir le cruinnithe a thionólfar faoin alt seo.
(8) Le gach fógra ag gairm cruinnithe lena mbaineann an t-alt seo a chuirfear chuig creidiúnaí nó comhalta, déanfar ráiteas a chur chuige freisin ina míneofar éifeacht an chomhréitigh nó na scéime comhshocraíochta agus ina luafar go háirithe aon leasanna ábhartha atá ag stiúrthóirí na cuideachta cibé acu mar stiúrthóirí nó mar chomhaltaí nó mar chreidiúnaithe de chuid na cuideachta nó eile é, agus éifeacht an chomhréitigh nó na comhshocraíochta orthu, sa mhéid nach ionann í agus an éifeacht ar a samhail de leas ag daoine eile.
Tograí a dhaingniú.
24.—(1) Leagfar síos tuarascáil an scrúdaitheora faoi alt 18 lena meas ag an gcúirt a luaithe is féidir tar éis don chúirt an tuarascáil a fháil.
(2) Féadfaidh na daoine seo a leanas láithriú agus éisteacht a fháil ag éisteacht faoi fho-alt (1)—
(a) an chuideachta,
(b) an scrúdaitheoir,
(c) aon chreidiúnaí nó comhalta a ndéanfaí dochar dá éileamh nó dá leas dá gcuirfí na tograí i bhfeidhm.
(3) Ag éisteacht faoi fho-alt (1) féadfaidh an chúirt, de réir mar is cuí léi, faoi réir fhorálacha an ailt seo agus alt 25, na tograí a dhaingniú, na tograí a dhaingniú faoi réir modhnuithe, nó diúltú daingniú a dhéanamh ar na tograí.
(4) Ní dhaingneoidh an chúirt aon tograí—
(a) murar ghlac aon aicme amháin comhaltaí agus aon aicme amháin creidiúnaithe, ar a laghad, leis na tograí ar aicmí iad a ndéanfaí dochar dá leasanna nó dá n-éilimh trí na tograí a chur i bhfeidhm, nó
(b) más é aonchuspóir nó príomhchuspóir na dtograí íoc cánach a bheidh dlite a sheachaint, nó
(c) mura deimhin leis an gcúirt—
(i) go bhfuil na tograí cóir agus cothromasach i ndáil le haon aicme comhaltaí nó creidiúnaithe nár ghlac leis na tograí agus a ndéanfaí dochar dá leasanna nó dá n-éilimh trína gcur i bhfeidhm, agus
(ii) nach ndéanfadh na tograí dochar míchothrom do leasanna aon pháirtí leasmhair.
(5) I gcás go ndaingneoidh an chúirt tograí (fara nó d'éagmais modhnaithe), beidh na tograí ina gceangal ar na comhaltaí go léir nó ar an aicme nó ar na haicmí comhaltaí go léir, de réir mar a bheidh, dá ndéanfadh an togra difear agus freisin ar an gcuideachta.
(6) I gcás go ndaingneoidh an chúirt tograí (fara nó d'éagmais modhnaithe) beidh na tograí, d'ainneoin aon achtacháin eile, ina gceangal ar na creidiúnaithe go léir, nó ar an aicme nó ar na haicmí creidiúnaithe go léir, de réir mar a bheidh, dá ndéanfadh na tograí difear maidir le haon éileamh nó éilimh in aghaidh na cuideachta agus in aghaidh aon duine seachas an chuideachta a bheidh faoi dhliteanas i leith fiacha na cuideachta go léir nó aon chuid díobh faoi aon reacht, achtachán, riail dlí nó eile.
(7) Aon athruithe nó aon bhreisithe i meabhrán agus in airteagail na cuideachta, nó aon scriosadh astu, a shonraítear sna tograí beidh éifeacht leo, tar éis don chúirt na tograí a dhaingniú agus d'ainneoin aon fhorálacha eile de chuid Achtanna na gCuideachtaí, ó dháta a bheidh socraithe ag an gcúirt.
(8) I gcás go ndaingneoidh an chúirt tograí faoin alt seo féadfaidh sí cibé orduithe a dhéanamh is cuí léi chun a cinneadh a chur i bhfeidhm.
(9) Tiocfaidh comhréiteach nó scéim chomhshocraíochta, ar daingníodh tograí ina leith faoin alt seo, i bhfeidhm ó dháta a bheidh socraithe ag an gcúirt, ar dáta é nach déanaí ná 21 lá ó dháta a ndaingnithe.
(10) Ar thograí a dhaingniú déanfaidh an scrúdaitheoir, nó cibé duine a ordóidh an chúirt, cóip d'aon ordú arna dhéanamh ag an gcúirt faoin alt seo a sheachadadh ar chláraitheoir na gcuideachtaí lena chlárú.
(11) I gcás—
(a) go ndiúltaíonn an chúirt tograí faoin alt seo a dhaingniú, nó
(b) gurb é an tátal a bhainfear as tuarascáil scrúdaitheora faoi alt 18 nárbh fhéidir comhaontú a bhaint amach maidir le comhréiteach nó scéim chomhshocraíochta tar éis na gcruinnithe ba ghá de chomhaltaí agus de chreidiúnaithe cuideachta faoin Acht seo,
féadfaidh an chúirt, má mheasann sí é a bheith cóir agus cothromasach déanamh amhlaidh, ordú chun an chuideachta a fhoirceannadh, nó aon ordú eile is cuí léi, a dhéanamh.
Agóid i gcoinne daingniú tograí ag an gcúirt.
25.—(1) Ag éisteacht faoi alt 24 i ndáil le tograí féadfaidh comhalta nó creidiúnaí a ndéanfadh na tograí dochar dá leas nó dá éileamh agóid a dhéanamh go sonrach i gcoinne a ndaingnithe ag an gcúirt ar aon cheann de na forais seo a leanas—
(a) go raibh neamhrialtacht ábhartha éigin ag cruinniú, nó i ndáil le cruinniú, lena mbaineann alt 23,
(b) gur ar mhodh míchuí a ghlac an cruinniú leis na tograí,
(c) gur cuireadh na tograí ar aghaidh chun críche míchuí,
(d) go ndéanann na tograí dochar míchothrom do leasanna an agóideora.
(2) Aon duine a vótáil chun glacadh leis na tograí ní dhéanfaidh sé agóid maidir lena ndaingniú ag an gcúirt ach amháin ar na forais seo—
(a) gur ar mhodh míchuí a glacadh leis an tograí, nó
(b) gur tháinig sé ar a iúl, tar éis vótáil chun glacadh leis na tograí, gur cuireadh na tograí ar aghaidh chun críche míchuí.
(3) I gcás go seasfaidh an chúirt le hagóid faoin alt seo, féadfaidh an chúirt cibé ordú a dhéanamh is cuí léi, lena n-áirítear ordú go ndéanfar cinneadh aon chruinnithe a chur ar ceal agus ordú go ndéanfar aon chruinniú a athghairm.
Scor de chosaint cuideachta agus ceapadh scrúdaitheora a fhoirceannadh.
26.—(1) Faoi réir alt 5, scoirfidh an chosaint a mheasfar a bheith deonaithe do chuideachta faoin alt sin—
(a) ar chomhréiteach nó scéim chomhshocraíochta faoin Acht seo a theacht in éifeacht, nó
(b) ar cibé dáta is túisce a ordóidh an chúirt.
(2) I gcás go scoirfidh cuideachta de bheith faoi chosaint na cúirte, déanfar ceapadh an scrúdaitheora a fhoirceannadh ar dháta an scoir sin.
Cúlghairm.
27.—Féadfaidh an chuideachta nó aon pháirtí leasmhar, laistigh de 180 lá tar éis na tograí a bheith daingnithe ag an gcúirt, iarratas a dhéanamh chun na cúirte ar chúlghairm a dhéanamh ar an daingniú sin ar an bhforas gur trí chalaois a fuarthas é agus féadfaidh an chúirt, más deimhin léi go bhfuarthas amhlaidh é, an daingniú sin a chúlghairm ar cibé téarmaí agus coinníollacha is cuí léi, go háirithe maidir le cearta páirtithe a chosaint a fhaigheann leasanna nó maoin de mheon macánta agus ar luach-chomaoin le hiontaoibh sa daingniú sin.
Scrúdaitheoirí a dhícháiliú.
28.—(1) Ní bheidh duine cáilithe chun a cheaptha ná chun gníomhú mar scrúdaitheoir ar chuideachta mura mbeadh sé cáilithe chun gníomhú mar leachtaitheoir ar an gcuideachta sin.
(2) Duine a ghníomhaíonn mar scrúdaitheoir ar chuideachta fad a bheidh sé dícháilithe faoin alt seo beidh sé ciontach i gcion agus ar é a chiontú go hachomair dlífear fíneáil nach mó ná £1,000, agus ar é a chiontú ar díotáil, fíneáil nach mó ná £10,000, a chur air.
Costais agus luach saothair scrúdaitheoirí.
29.—(1) Féadfaidh an chúirt ó am go ham cibé orduithe a dhéanamh is cuí léi chun luach saothair agus costais scrúdaitheora agus caiteachais réasúnacha a thabhaigh sé go cuí a íoc.
(2) Mura n-ordaíonn an chúirt a mhalairt íocfar luach saothair, costais agus caiteachais scrúdaitheora, a mbeidh sé i dteideal slánaithe ina leith, as ioncam ghnó na cuideachta chun a bhfuil sé ceaptha, nó as na fáltais ó na sócmhainní (lena n-áirítear infheistíochtaí) a réadú.
(3) Déanfar luach saothair, costais agus caiteachais scrúdaitheora a bheidh ceadaithe le hordú na cúirte a íoc go hiomlán agus sin roimh aon éileamh eile, urraithe nó neamhurraithe, faoi aon chomhréiteach nó scéim chomhshocraíochta nó in aon ghlacadóireacht nó foirceannadh de chuid na cuideachta chun a bhfuil sé ceaptha.
(4) Féadfaidh scrúdaitheoir feidhmeanna scrúdaitheora a chomhlíonadh le cuidiú daoine a bheidh ceaptha nó fostaithe aige chun na críche sin ar choinníoll go mbainfidh sé, a mhéid is féidir go réasúnach, úsáid as seirbhísí na foirne agus saoráidí na cuideachta chun a bhfuil sé ceaptha chun cuidiú leis a chuid feidhmeanna a chomhlíonadh.
(5) Tabharfaidh an chúirt aird ar leith ar an gcoinníoll a ghabhann le fo-alt (4) le linn aon ábhar a bhaineann le costais, caiteachais agus luach saothair scrúdaitheora a bheith á mheas.
Poiblíocht.
30.—(1) Déanfaidh scrúdaitheoir nó, más iomchuí, cibé duine eile a ordóidh an chúirt, laistigh de 14 lá tar éis gach ordú a dhéantar faoi alt 17 nó 24 a bheith seachadta ar chláraitheoir na gcuideachtaí, a chur faoi deara fógra faoin seachadadh sin a fhoilsiú san Iris Oifigiúil.
(2) I gcás go mainneoidh duine an t-alt seo a chomhlíonadh, beidh an duine sin agus, i gcás gur cuideachta an duine sin, an chuideachta agus gach oifigeach don chuideachta a rinne mainneachtain, ciontach i gcion agus dlífear fíneáil nach mó ná £1,000 a chur air.
(3) Féadfaidh cláraitheoir an gcuideachtaí imeachtaí i ndáil le cion faoin alt seo a thionscnamh agus a thabhairt ar aghaidh.
Imeachtaí a éisteacht ar shlí eile seachas go poiblí.
31.—Féadfar an t-iomlán, nó cuid, d'aon imeachtaí faoin Acht seo a éisteacht ar shlí eile seachas go poiblí má mheasann an chúirt, ar mhaithe le ceartas, gur gá sin ar mhaithe le leasanna na cuideachta lena mbaineann nó a creidiúnaithe i gcoitinne.
Ní bheidh lian ar leabhair, taifid etc. na cuideachta.
32.—I gcás go mbeidh scrúdaitheoir ceaptha ag an gcúirt, ní bheidh aon duine i dteideal amhail in aghaidh an scrúdaitheora seilbh a choimeád ar aon ghníomhas, ionstraim nó doiciméad eile de chuid na cuideachta ná ar leabhair chuntais, admhálacha, billí, sonraisc nó páipéir eile den chineál céanna a bhaineann le cuntais nó trádáil, déileálacha nó gnó na cuideachta ná aon lian a éileamh ar an gcéanna ar choinníoll—
(a) i gcás gur bunaíodh morgáiste, muirear nó gealltán trí aon doiciméad nó páipéar den sórt sin a thaisceadh le duine, nach dochar do chearta an duine faoin morgáiste nó faoin muirear (seachas aon cheart chun seilbh ar an doiciméad nó ar an bpáipéar) an duine do thabhairt an doiciméid nó an pháipéir ar aird don scrúdaitheoir,
(b) i gcás go mbeidh, de bhua an ailt seo, seilbh ag scrúdaitheoir ar aon doiciméad nó páipéir de chuid glacadóra nó a mbeidh teideal ag glacadóir iad a scrúdú, go ndéanfaidh an scrúdaitheoir, mura n-ordaíonn an chúirt a mhalairt, an doiciméad nó na páipéir a chur ar fáil lena n-iniúchadh ag an nglacadóir gach tráth réasúnach.
Dliteanas sibhialta na ndaoine lena mbaineann mar gheall ar thrádáil chalaoiseach ag cuideachta.
33.—(1) Más rud é i gcúrsa imeachtaí faoin Acht seo gur dealraitheach—
(a) go riabh aon duine, fad a bhí sé ina oifigeach don chuideachta, ina pháirtí go feasach i seoladh aon ghnó de chuid na cuideachta ar mhodh meargánta; nó
(b) go raibh aon duine go feasach ina pháirtí i seoladh aon ghnó de chuid na cuideachta agus é ar intinn aige calaois a dhéanamh ar chreidiúnaithe na cuideachta, nó ar chreidiúnaithe aon duine eile nó chun aon chríche calaoisí eile;
féadfaidh an chúirt, ar iarratas ón scrúdaitheoir, nó ó aon chreidiúnaí nó ranníocóir de chuid na cuideachta, más cuí léi déanamh amhlaidh, a dhearbhú go mbeidh an duine sin freagrach go pearsanta, gan aon teorann maidir le dliteanas, as na fiacha nó as na dliteanais eile go léir de chuid na cuideachta, nó as aon chuid díobh, de réir mar a ordóidh an chúirt.
(2) Gan dochar do ghinearáltacht fho-alt (1) (a), measfar oifigeach do chuideachta a bheith go feasach ina pháirtí i seoladh aon ghnó de chuid na cuideachta ar mhodh meargánta—
(a) má bhí sé ina pháirtí i seoladh an ghnó sin agus, ag féachaint don eolas ginearálta, don scil agus don taithí a mbeifí ag súil leis go réasúnach ó dhuine ina phost, gur cheart go mbeadh a fhios aige go mbeadh a ghníomhartha nó gníomhartha na cuideachta ina dtrúig caillteanais do chreidiúnaithe na cuideachta nó d'aon cheann acu, nó
(b) má bhí sé ina pháirtí i bhfiach a thabhaigh an chuideachta agus nár chreid sé go macánta ar chúiseanna réasúnacha go mbeadh an chuideachta in ann an fiach a íoc nuair a thiocfadh sé chun bheith dlite le híoc, chomh maith lena cuid fiacha eile go léir (ag cur na ndliteanas teagmhasach agus ionchasach san áireamh).
(3) D'ainneoin aon ní i bhfo-alt (1) ní fhéadfaidh an chúirt dearbhú a dheonú ar na forais atá leagtha amach i mír (a) den fho-alt sin—
(a) ach amháin i gcás go mbeidh feidhm ag mír (a), (b) nó (c) d'alt 214 den Phríomh-Acht maidir leis an gcuideachta i gceist, agus
(b) ach amháin i gcás gur bhain caillteanas nó damáiste d'iarratasóir ar dhearbhú den sórt sin, is creidiúnaí nó ranníocóir de chuid na cuideachta, nó d'aon duine a ndearnadh an t-iarratas sin thar a cheann, de bharr aon iompar a luaitear i bhfo-alt (1).
(4) Le linn cinneadh a bheith á dhéanamh cibé acu ar cheart ordú a dhéanamh ar an bhforas atá leagtha amach i bhfo-alt (2) (b), beidh aird ag an gcúirt ar cibé acu a bhí nó nach raibh fios ag an gcreidiúnaí i gceist, an tráth a tabhaíodh an fiach, i dtaobh staid chúrsaí airgeadais na cuideachta agus, d'ainneoin an fios sin a bheith aige, gur aontaigh sé mar sin féin le tabhú an fhéich.
(5) Nuair a bheidh iarratas faoin alt seo á éisteacht féadfaidh an t-iarratasóir fianaise a thabhairt é féin nó finnéithe a ghairm.
(6) I gcás gur dealraitheach don chúirt gur ghníomhaigh aon duine, ar iarradh dearbhú ina leith faoi fho-alt (1) (a), go macánta agus go freagrach i ndáil le stiúradh chúrsaí na cuideachta nó aon ábhar nó ábhair ar ar a fhoras nó ar a bhforas a iarradh an dearbhú sin, féadfaidh an chúirt, ag féachaint d'imthosca uile an cháis, faoiseamh a thabhairt dó go hiomlán nó go páirteach ó dhliteanas pearsanta ar cibé téarmaí is cuí léi.
(7) I gcás go ndéanfaidh an chúirt aon dearbhú den sórt sin, féadfaidh sí—
(a) cibé orduithe breise is cuí léi a thabhairt d'fhonn éifeacht a thabhairt don dearbhú agus go sonrach féadfaidh sí socrú a dhéanamh chun dliteanas aon duine den sórt sin faoin dearbhú a chur de mhuirear ar aon fhiach nó oibleagáid a bheidh dlite dó ón gcuideachta, nó ar aon mhorgáiste nó muirear nó aon leas in aon mhorgáiste nó muirear ar aon sócmhainní de chuid na cuideachta a bheidh aige féin nó dílsithe dó nó ag aon chuideachta nó duine, nó dílsithe d'aon chuideachta nó duine, thar a cheann, nó ag aon duine, nó dílsithe d'aon duine, a dhéanfaidh éileamh mar shannaí ar an duine nó tríd an duine, a bheidh faoi dhliteanas, nó ar aon chuideachta nó duine, nó trí aon chuideachta nó duine, a bheidh ag gníomhú thar a cheann, agus féadfaidh sí ó am go ham cibé orduithe breise a dhéanamh a bheidh riachtanach chun aon mhuirear a fhorchuirtear faoin bhfo-alt seo a chur i bhfeidhm;
(b) a fhoráil go ndéanfar suimeanna a gnóthaíodh faoin alt seo a íoc le cibé duine nó aicmí daoine, chun cibé críoch, i cibé méideanna nó cionmhaireachtaí ag cibé tráth nó tráthanna agus de réir cibé tosaíochtaí faoi seach eatarthu féin a bheidh sonraithe leis an dearbhú sin.
(8) Beidh éifeacht leis an alt seo d'ainneoin—
(a) an duine a n-iarrtar an dearbhú ina leith faoi fho-alt (1) a bheith faoi dhliteanas coiriúil i leith ná h-ábhar ar ar a bhforas a bheidh an dearbhú sin le déanamh; nó
(b) gur lasmuigh den Stát a tharla aon ábhar nó ábhair ar ar a fhoras nó ar a bhforas a bheidh an dearbhú faoi fho-alt (1) le déanamh.
(9) Ní bheidh feidhm ag fo-alt (1) (a) le linn aon tréimhse ina mbeidh an chuideachta faoi chosaint na cúirte.
(10) Chun críocha an ailt seo—
folaíonn “sannaí” aon duine chun a ndearnadh nó ar ina fhabhar a rinneadh, le horduithe an duine faoi dhliteanas, an fiach, an oibleagáid, an morgáiste nó an muirear a bhunú, a eisiúint nó a aistriú nó an leas a bhunú, ach ní fholaíonn sé sannaí ar chomaoin luachmhar (gan comaoin i ngeall ar phósadh a áireamh) a tugadh de mheon macánta agus gan fógra i dtaobh aon cheann de na hábhair ar ar a fhoras a dhéanfar an dearbhú;
folaíonn “cuideachta” aon chomhlacht a fhéadfar a fhoirceannadh faoi Achtanna na gCuideachtaí; agus
folaíonn “oifigeach” aon iniúchóir, leachtaitheoir, glacadóir nó aon duine ar gnách le stiúrthóirí na cuideachta gníomhú de réir a orduithe nó a threoracha.
Dliteanas coiriúil na ndaoine lena mbaineann mar gheall ar thrádáil chalaoiseach ag cuideachta.
34.—(1) Más páirtí aon duine go feasach i ngnó na cuideachta a sheoladh, le hintinn calaois a dhéanamh ar chreidiúnaithe de chuid na cuideachta nó ar chreidiúnaithe aon duine eile nó chun aon chríche calaoisí, beidh an duine sin ciontach i gcion.
(2) Aon duine a chiontófar i gcion faoin alt seo dlífear—
(a) ar é a chiontú go hachomair, príosúnacht ar feadh téarma nach faide ná 12 mhí nó fíneáil nach mó ná £1,000, nó iad araon, a chur air, nó
(b) ar é a chiontú ar díotáil, príosúnacht ar feadh téarma nach faide ná 7 mbliana nó fíneáil nach mó ná £50,000, nó iad araon, a chur air.
Cumhacht na cúirte a ordú sócmhainní a aistríodh go míchuí a aischur.
35.—(1) Más rud é, ar iarratas ó scrúdaitheoir cuideachta, gur féidir a thaispeáint chun sástacht na cúirte—
(a) gur diúscraíodh aon mhaoin de chuid na cuideachta, d'aon chineál ar bith, trí thíolacas, aistriú, morgáiste, urrús, iasacht, nó in aon tslí ar bith cibé acu le gníomh nó neamhghníomh, díreach nó indíreach, agus
(b) gurbh é éifeacht na diúscartha sin calaois a dhéanamh ar an gcuideachta, a creidiúnaithe nó a comhaltaí,
féadfaidh an chúirt, má mheasann sí é a bheith cóir agus cothromasach déanamh amhlaidh, a ordú d'aon duine ar dealraitheach go bhfuil úsáid, rialú nó seilbh na maoine sin nó fáltais an díola nó na forbartha ar an gcéanna aige í a sheachadadh ar an scrúdaitheoir nó suim a íoc ina leith leis an scrúdaitheoir ar cibé téarmaí nó coinníollacha is cuí leis an gcúirt.
(2) Ní bheidh feidhm ag fo-alt (1) maidir le haon tíolacas, morgáiste, seachadadh earraí, íocaíocht, forghníomhú nó gníomh eile maidir le maoin, a rinne cuideachta lena mbaineann alt 286 (1) den Phríomh-Acht nó a rinneadh ina haghaidh.
(3) Nuair a bheifear ag cinneadh cibé acu atá nó nach bhfuil sé cóir agus cothromasach ordú a dhéanamh faoin alt seo, beidh aird ag an gcúirt ar chearta daoine a fuair bona fide, agus ar luach-chomaoin, leas sa mhaoin is ábhar don iarratas.
Orduithe athchóirithe a rinne cúirteanna lasmuigh den Stát a chur i bhfeidhm.
36.—(1) Aon ordú a dhéanfaidh cúirt aon tíre atá aitheanta chun críocha an ailt seo agus a bheidh déanta chun cuideachta a atheagrú nó a athchóiriú nó le linn cuideachta a bheith á hatheagrú nó á hathchóiriú féadfaidh an Ard-Chúirt é a chur i bhfeidhm go huile agus go hiomlán amhail is dá mba í an Ard-Chúirt a rinne an t-ordú.
(2) Nuair a dhéanfar iarratas chun na hArd-Chúirte faoin alt seo, beidh cóip oifige d'aon ordú a iarrtar a chur i bhfeidhm leordhóthanach mar fhianaise ar an ordú.
(3) San alt seo ciallaíonn “cuideachta” comhlacht corpraithe atá corpraithe lasmuigh den Stát, agus ciallaíonn “aitheanta” aitheanta ag ordú arna dhéanamh ag an Aire.
Gearrtheideal, comhlua agus forléiriú.
37.—(1) Féadfar Acht na gCuideachtaí (Leasú), 1990, a ghairm den Acht seo.
(2) Féadfar Achtanna na gCuideachtaí, 1963 go 1990, a ghairm den Acht seo agus d'Achtanna na gCuideachtaí, 1963 go 1986, le chéile.
(3) Déanfar Achtanna na gCuideachtaí, 1963 go 1986, agus an tAcht seo a fhorléiriú le chéile mar aon Acht amháin.