OBS_VALUE: <ul><li><a href=https://revisedacts.lawreform.ie/eli/2014/act/38/revised/en/html target=_blank>Companies Act 2014(Act No. 38 of 2014, last amended 1 May 2019, Chapter 2)</a></li><li><a href=http://www.irishstatutebook.ie/eli/2013/act/26/enacted/en/html target=_blank>Central bank (supervision and enforcement) Act 2013(Act No.26 of 2013, last updated on 11 November 2022, section 73)</a></li></ul>