Companies Act, 1963

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Accounts of company to which this Part applies to be delivered to registrar.

354.—(1) Every company to which this Part applies shall, in every calendar year, make out a balance sheet and profit and loss account and, if the company is a holding company, group accounts, in such form and containing such particulars and including such documents, as under the provisions of this Act it would, if it had been a company within the meaning of this Act, have been required to make out and lay before the company in general meeting, and deliver copies of those documents to the registrar of companies.

(2) If any such document as is mentioned in subsection (1) is not written in the English or Irish language, there shall be annexed to it a certified translation thereof.

(3) The Minister may grant to any company or to any class of companies exemption from the obligation imposed by subsection (1) subject to such conditions as he may think fit.

(4) Subsection (1) shall not apply to any company having provisions in its constitution that would entitle it to rank as a private company if it had been registered in the State.