Companies Act 2014 section 331

Directors' report: copy to be included of any notice issued under certain banking legislation

Section 331 requires that a copy of any Central Bank Disclosure Notice issued to a company during a financial year must be included in the directors' report for that year.

• If the Central Bank issues a Disclosure Notice to a company under section 33AK of the Central Bank Act 1942, the directors must include a copy in their annual directors' report.
• The requirement applies to any Disclosure Notice received during the financial year covered by the report.
• Section 33AK was introduced by the Central Bank and Financial Services Authority of Ireland Act 2003 and later amended by the Central Bank Reform Act 2010.
• This provision ensures transparency by making Central Bank regulatory notices publicly available through the company's annual reporting process.