Results 1,881-1,900 of 4,073 for speaker:Mary Mitchell O'Connor

Written Answers — Department of Jobs, Enterprise and Innovation: Export Credit Support (24 Nov 2016)

Mary Mitchell O'Connor: The issue of finance for exports is an ongoing concern for this Government and it has been addressed in the Action Plan for Jobs over the last two years. A high level group consisting of the Department of Finance, Department of Jobs, Enterprise & Innovation, Enterprise Ireland, Strategic Banking Corporation of Ireland and Ireland Strategic Investment Fund was established to...

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No. 1:In page 7, to delete lines 17 and 18. Amendments Nos. 1, 2 and 12 should be read together with the proposal to delete section 4 of the Bill. The amendments are technical. Deputies will remember that the Companies Act 2014 was a major project to reform Irish company law. One of the aims of that project was to have an Act that could be updated easily without changing...

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No. 2:In page 7, line 19, to delete "This Act, other than section 4," and substitute "This Act".

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I ask the committee to note that I am considering making an amendment to this section. The purpose of the amendment is to delete section 1237(5) of the Companies Act 2014.

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I propose to delete section 4 for technical reasons.

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No. 3:In page 10, line 2, to delete “his or her” and substitute “that person’s”. Amendments Nos. 3, 4 and 21 to 24, inclusive, to sections 5 and 36 are proposed for clarity. Both sections refer to companies as well as to natural people. Clearly, companies are neither male nor female. These amendments delete references to "his or her" and...

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No. 4:In page 10, line 6, to delete “his or her” and substitute “that person’s”.

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No. 5:In page 12, lines 6 and 7, to delete “means an income statement” and substitute “means a statement of profit or loss and other comprehensive income or equivalent term”. This is a technical amendment. Section 12 amends the definition of a "profit and loss account" that is currently in the Companies Act 2014. The change in section 12 is...

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No. 6:In page 12, line 16, to delete “is amended, in subsection (1)” and substitute “is amended”. Amendments Nos. 6 to 10, inclusive, are proposed to clarify that a credit institution captures a company that lends money to the public and that it is a company that is colloquially understood as a bank. The definition used in this section has wide...

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No. 7.In page 12, to delete lines 17 and 18 and substitute the following:“(a) in subsection (1)—(i) by the insertion of “and Part 26” after “In this Part”, (ii) by the insertion of the following definitions:”.

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No. 8:In page 13, line 7, to delete “read accordingly;”, and substitute “read accordingly;”.

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No. 9:In page 13, to delete line 19 and substitute “280C;”, and”.

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No. 10:In page 13, between lines 19 and 20, to insert the following:“(iii) in the definition of “credit institution”—(I) in paragraph (b), by the substitution of “(within the meaning of the Consumer Credit Act 1995)” for “(within the meaning of the Hire Purchase Act 1946)”, and (II) in paragraph (c), by the substitution...

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No. 11:In page 13, lines 21 and 22, to delete “the Schedules” and substitute “Schedules 3, 3A, 3B, 4 or 4A”. This is a technical amendment. It proposes to clarify the specific Schedules that are intended in the cross-reference. In the Bill, as drafted, the text just refers to Schedules generally.

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No. 12:In page 14, between lines 9 and 10, to insert the following:“Certain companies may apply provisions of Act to certain earlier financial years 15. The Principal Act is amended by the insertion of the following section after section 280: “280A. (1) Subject to this section, the directors of a company may opt to prepare (and approve) statutory financial...

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: 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...

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No. 14:In page 20, line 36, to delete “group” and substitute “entity”.

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No. 15:In page 21, line 2, to delete “group” and substitute “entity”.

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No: 16:In page 21, line 3, to delete “group” and substitute “entity”.

Select Committee on Jobs, Enterprise and Innovation: Companies (Accounting) Bill 2016: Committee Stage (22 Nov 2016)

Mary Mitchell O'Connor: I move amendment No. 17:In page 21, line 7, to delete "group" and substitute "entity".