Oireachtas Joint and Select Committees

Tuesday, 22 November 2016

Select Committee on Jobs, Enterprise and Innovation

Companies (Accounting) Bill 2016: Committee Stage

4:00 pm

Photo of Mary Mitchell O'ConnorMary Mitchell O'Connor (Dún Laoghaire, Fine Gael) | Oireachtas source

I move amendment No. 13:

In page 20, line 35, to delete “holding”.

Amendments Nos. 13 to 17, inclusive, correct typographical errors in section 16. Section 16 amends section 290 of the Companies Act 2014. Section 290 provides for the obligation to prepare financial statements for entities and not for groups. Therefore, references to "holding companies" and to "groups" are not appropriate. These amendments remove those references and replace them with "entity" where necessary.

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