Companies Act 2014 section 1300

Interpretation (Part 21)

Section 1300 provides the key definitions used throughout Part 21 of the Act, which deals with external companies (that is, foreign companies operating in Ireland through a branch).

• An "external company" means any company incorporated outside Ireland, whether in another EEA state or in a non-EEA state, that operates a branch in Ireland.
• "Accounting documents" comprise the company's annual accounts (including consolidated accounts where it has subsidiaries), the directors' annual report, and — unless an audit exemption applies — the auditors' report on those accounts and that directors' report.
• Documents filed with the CRO must be "certified" as true copies or correct translations by a director or secretary of the external company before a person authorised to take statutory declarations, a notary, or a court.
• Companies are classified as "EEA companies" or "non-EEA companies" based on where they are incorporated, and both limited liability bodies corporate and unlimited liability subsidiaries of limited liability parents fall within the definitions.

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