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Accounts and audits.
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30.—(1) Without prejudice to the requirements of the Companies Acts in relation to balance sheets and accounts, the company shall keep, in such form as may be approved of by the Minister with the consent of the Minister for Finance, all proper and usual accounts of all money received by or expended by it, including a profit and loss account, an account showing the derivation of the funds of the company and the purposes to which they are applied (referred to in subsection (2) as “the cash flow statement”) and a balance sheet and, in particular, shall keep in such form as aforesaid all such special accounts as the Minister may from time to time direct.
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(2) Accounts kept in pursuance of subsection (1) shall be submitted annually by the company to an auditor for audit and, immediately after such audit, copies of the profit and loss account, the cash flow statement, the balance sheet, such other (if any) of the accounts kept by the company as the Minister may direct, the auditor's report on the accounts and the directors' report to the shareholders for the accounting year in question, shall be presented by the company to the Minister who shall cause copies thereof to be laid before each House of the Oireachtas.
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(3) The company shall, if so required by the Minister, furnish to the Minister such information as he or she may require in respect of any balance sheet or other account or any report of the company or any of its subsidiaries or in relation to the policy and operations (other than day-to-day operations) of the company or any of its subsidiaries.
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