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

For all companies seeking a 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.

Euronext Dublin (previously the MSM) no longer distinguishes between primary and secondary listings: the Listing Rules apply equally to all issuers.

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

Share price. There is no minimum closing or offering price for shares to be listed.

Accounting standards. For a company incorporated in a EEA member state, the accounts should generally be prepared under IFRS. For an issuer incorporated outside the EEA, the accounts should be prepared either under IFRS, or under US, Japanese, Chinese, Canadian or South Korean GAAP or, for financial periods starting before 1 April 2016, Indian GAAP.

Financial statements. The prospectus must generally include audited historical financial information for the last three financial years, and any quarterly or half-yearly financial information published since the date of the last audited financial statements. In addition, the audit reports for all relevant periods must be included in full.

Operating history. An operating history of three years is generally required.

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

Listing involves the Central Bank of Ireland (CBI) reviewing the prospectus and Euronext Dublin admitting the shares to trading. The following is a fairly typical process and timetable for a listing of a foreign issuer on Euronext Dublin.

Link to Timetable

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

An Irish company must state in its annual report whether or not it has complied with the Irish Corporate Governance Code and if it has not complied with it, it must provide details of the provisions which were not complied with and its reasons for non-compliance. This consists of principles of good governance, dealing with the following areas:

• Board Leadership and Company Purpose.
• Division of Responsibilities.
• Composition, Succession and Evaluation.
• Audit, Risk and Internal Control.
• Remuneration.

The Irish Corporate Governance Code also includes provisions relating to board and committee structure and the independence of directors.

If the company is dual-listed in both Ireland and the UK, it has the option to either follow the Irish Corporate Governance Code or the UK Corporate Governance Code.

A foreign company must disclose in its annual report the corporate governance code to which it is subject or which it has voluntarily decided to apply, where that code is publicly available, and where it departs from the corporate governance code, explain which parts of the corporate governance code it departs from and the reasons for doing so.

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

A company seeking to list must pay both initial listing fees and annual fees to Euronext Dublin, calculated according to market capitalization. Initial fees for a company with a market capitalization of €100 million (approx. US$117.45 million) would be approximately €145,000 (approx. US$170,308). Advanced payment fees are payable and are deducted from the initial fees if the admission takes place.  A Euronext Additional Listing is free of charge, but fees may be payable in connection with other corporate events. The annual fees for a company with a market capitalization of €100 million (approx. US$117.45 million) would be approximately €20,000 (approx. US$23,491). The company will also incur printing costs for the production of the prospectus and costs for legal and accounting advice, sponsors and other service providers.