Simon Harris (Wicklow, Fine Gael)
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I move amendment No. 28:

In page 59, between lines 12 and 13, to insert the following:“(6) The requirement for annual accounts prepared in accordance with International Financial Reporting Standards to present fairly the assets, liabilities, financial position, financial performance and cash flow of the ICAV at the end of the financial year is deemed to be equivalent to the true and fair view required to be given by subsection (3)*.
(7) If the directors of an ICAV fail to comply with subsection (1), (2) or (3)* they commit a category 2 offence.”.