Results 2,761-2,780 of 4,073 for speaker:Mary Mitchell O'Connor

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 2:In page 8, between lines 8 and 9, to insert the following: “(j) subsection (5) of section 1237;". This is a technical amendment. Deputies may recall I signalled on Committee Stage my intention to table an amendment to clarify that an application process under the Companies Act 2014 has now ended. The Companies Act 2014 was a significant modernisation of Irish...

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 4:In page 13, line 7, to delete "section 280" and substitute "section 277". This amendment is grouped with amendments Nos. 6 to 13, inclusive, and 35. All of these amendments are technical. They correct either cross-references in the Bill or grammatical errors.

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 5:In page 13, to delete lines 8 to 14 and substitute the following:" "277A.(1) Subject to this section, the directors of a company may, before the operative date of the provisions of the Act of 2017specified in subsection (4) (the 'specified provisions of the Act of 2017'), opt to prepare and approve statutory financial statements for the company in accordance with those...

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 6:In page 13, line 34, to delete "section 5" and substitute "section 4".

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 7:In page 13, line 35, to delete "sections 11 to 13" and substitute "sections 10to 12".

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 8:In page 14, line 2, to delete "sections 79 and 80" and substitute "sections 81and 82".

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 9:In page 14, line 3, to delete "section 82" and substitute "section 84".

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 10:In page 14, line 4, to delete "section 85" and substitute "section 88".

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 11:In page 14, line 5, to delete "section 87;" and substitute "section 89.".

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 12:In page 14, to delete line 6.

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 13:In page 43, line 2, to delete "subsections" and substitute "subsection".

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 14: In page 44, to delete line 21 and substitute the following: " Qualification of company based on size of company Sections 280A to 280G ".Amendments Nos. 14 to 18, inclusive, and 24 are all technical. The Companies Act 2014 prohibits certain types of companies from using the small company regime. This is because the reduced reporting requirements on small companies...

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 15:In page 44, between lines 22 and 23, to insert the following:"Modification of definition of "ineligible entities" in case of PLCs 75.The Principal Act is amended by the insertion of the following section after section 1116:"1116A.The definition of 'ineligible entities' in section 275(1) shall apply to a PLC as if—(a) in paragraph (c), 'undertakings,' were...

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 16: In page 44, to delete line 27 and substitute the following: " Qualification of company based on size of company Sections 280A to 280G ".

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 17: In page 44, to delete line 32 and substitute the following: " Qualification of company based on size of company Sections 280A to 280G ".

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 18:In page 44, after line 33, to insert the following:"Modification of definition of "ineligible entities" in case of PUCs and PULCs 76.The Principal Act is amended by the insertion of the following section after section 1267:"1267A.The definition of 'ineligible entities' in section 275(1) shall apply to a PUC or a PULC as if— (a) in paragraph (c),...

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 20:In page 46, between lines 10 and 11, to insert the following:“(2) Subsection (1), in so far as it relates to subsection (2)(a)(iii) of section 1274 of the Principal Act, shall come into operation on 1 January 2022 for any financial year which commences on or after that date.".

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 22:In page 46, to delete lines 19 to 23 and substitute the following:" " 'EEA company' means— (a) a body corporate—(i) which is incorporated in a state (other than the State) that is an EEA state, and (ii) whose members’ liability in respect of such body corporate is limited, or(b) an undertaking—(i) which is formed or incorporated in a...

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 23:In page 46, to delete lines 27 to 31 and substitute the following: " " 'non-EEA company' means—(a) a body corporate—(i) which is incorporated in a state that is not an EEA state, and (ii) whose members' liability in respect of such body corporate is limited, or (b) an undertaking—(i) which is formed or incorporated in a state that is not an EEA...

Companies (Accounting) Bill 2016: Report and Final Stages (22 Mar 2017)

Mary Mitchell O'Connor: I move amendment No. 24:In page 48, between lines 8 and 9, to insert the following:"Modification of definition of “ineligible entities” in case of investment companies 83.The Principal Act is amended by the insertion of the following section after section 1400:"1400A.The definition of 'ineligible entities' in section 275(1) shall apply to an investment company as if—...