[Last updated: 1 February 2026, unless otherwise noted]

There are no jurisdictions of incorporation or industries that would not be acceptable for a listed company. There is no difference in financial requirements between a foreign company and a domestic company with a primary listing.

The expected aggregate market value of all securities (excluding treasury shares) to be listed must be at least €1 million (approximately US$1.17 million) for shares to be eligible for listing.

Any company applying for a listing should have published or filed audited annual financial statements or pro forma accounts, consolidated where applicable, for the preceding three financial years, drawn up in accordance with the accounting standards of the country where the company has its registered office, IFRS or any other accounting standards allowed by Irish law.

There are no specified ongoing financial maintenance requirements that a foreign company must meet after the initial listing.

All companies must have a minimum of 25% (or such lower percentage agreed by Euronext Dublin, provided that the percentage shall not be lower than 5% of the subscribed capital and must represent a value of at least €5 million (approximately US$5.87 million)) of the class of shares to be listed distributed to the public. This is known as the minimum "free float" requirement.

Companies must comply with the Irish Corporate Governance Code or, if they choose not to comply with one or more provisions of the Irish Corporate Governance Code, explain and justify why they do not comply in their annual report. Irish companies that are dual-listed in Ireland and the UK can instead make these disclosures in relation to the UK Corporate Governance Code. Foreign incorporated companies must describe the corporate governance code to which they are subject, and their compliance with that code.

All companies applying for a listing must appoint a listing agent that has been approved by Euronext Dublin for the first admission to trading of equity securities and for any subsequent admission to trading requiring approval of a prospectus. Euronext Dublin maintains a list of these sponsors at Listing Agent | euronext.com. The listing agent assists with the admission application and is responsible for liaising with Euronext Dublin on the applicant company's behalf.

There is no requirement for an applicant company to conduct interviews with Euronext Dublin as part of the listing process. There is no requirement for listed foreign companies to have or maintain a minimum number of security holders, although Euronext Dublin may cancel a company's listing should less than 25% (or any lower percentage agreed by Euronext Dublin) of the class of listed securities be in public hands according to the criteria described above. There is no requirement for listed foreign companies to have or maintain a minimum trading price for their securities, or for any shares to be placed into escrow (or otherwise be restrained from being traded, such as through lock-in or lock-up arrangements) in connection with the listing. However, on initial listing underwriters will typically require that the directors and major shareholders agree to a lock-in arrangement. Securities must be traded in a currency recognized by Euronext Dublin. There are no restrictions for securities to be settled within a particular clearing system or registered with a particular share transfer agent. However, adequate procedures must be available for the clearing and settlement of transactions in shares listed on Euronext Dublin, and Dublin listed shares are currently, normally settled in the central securities depositories system operated by Euroclear Bank.

Further listing requirements are as follows:

• An applicant company must be validly incorporated and its legal form, structure and business activities must be in accordance with its articles of association and applicable laws and regulations.
• The securities must be validly issued in accordance with applicable laws and regulations governing those securities, the issuer's articles of association and other constitutional documents.
• The securities to be listed must be capable of being traded in a fair, orderly and efficient manner and, in the case of transferable securities, must be freely negotiable.
• Any shares to be listed must be fully paid.
• An application for listing of securities must, if no securities of that class are already listed, relate to all securities of that class. If securities of that class are already listed, the application must relate to all further securities of that class, issued or proposed to be issued.
• A prospectus will be required (unless an exemption applies).