Mary Coughlan (Donegal South West, Fianna Fail)

I am very interested in the explanation because I was trying to understand where the Senator was coming from. Under the companies legislation as it stands, the definitions and their interpretations compose quite a suite. The definition states, "Books and documents and books or documents include accounts, deeds, writings and records made in any other manner". It is covered within the definitions and that is the interpretation of the definition. I wonder why the Senator is of the view that we need to introduce classes of documents because the interpretation of a class would actually be a subsection so therefore it is encompassed within the existing interpretation and the definition. The view would be that it would not in any way hinder the capacity of the director.