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Are all connected persons considered together when assessing when the 10% rule has been breached?

Yes the director and all connected persons should be taken together when assessing whether the 10% rule is breached.

Are there any exemptions from the disclosure of loans/quasi loans/credit transaction/guarantees provided by the company to the directors and/or their connected parties?

Yes exemption from the disclosure requirements in S.307 possible in relation to an individual director or persons connected with them if the aggregate value of all agreements, transactions and arrangements did not exceed €7,500 for the director and their connected persons during the financial period.

Are you are required to disclose a directors interest in an associate company in the directors report?

Question On the directors report you are required to disclose the directors interest in other group companies. Are you required to show the directors interest if the relationship is that of a parent and associate company, or is it only if the relationship is that of a parent and subsidiary? Answer The disclosure requirements […]