[Last updated: 1 January 2024, unless otherwise noted]

All information and materials submitted to the CBI and Euronext Dublin or disclosed to the market in Dublin must be in the English language.

Key differences in requirements for domestic companies

The key differences in requirements between domestic and foreign companies listing on Euronext Dublin relate to continuing obligations.

Companies incorporated in Ireland are subject to the following continuing obligations:

• Significant shareholder notification thresholds are more stringent, and the time periods for these notifications are shorter, for an Irish company as compared to a non-Irish company.
• PDMRs must notify an Irish incorporated company (and certain companies not incorporated in the EEA) listed on Euronext Dublin of the occurrence of all transactions conducted on their own account in the shares of the company. An Irish incorporated company (and certain companies not incorporated in the EEA) must then disclose this information as soon as possible, and in any event by no later three business days after the transaction.
• An Irish incorporated company with a listing on Euronext Dublin must comply with all of the detailed annual report disclosure requirements set out in the Irish Companies Act 2014 and associated regulations, including, among others, reporting on corporate social responsibility, environmental issues and directors' remuneration.
• An Irish incorporated company listed on Euronext Dublin should generally prepare its financial information in accordance with IFRS.
• All Irish incorporated companies listed on Euronext Dublin are required to have an audit committee, which is responsible for monitoring the audit function. In practice, most non-Irish incorporated companies with a listing on Euronext Dublin also have an audit committee as this is recommended by the Code, which is further described in section 5 above.