Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 02 FEBRUARY 2009

Floating On The IEX

Dillon Eustace
Dillon Eustace
Contributor
Dillon Eustace

Dillon Eustace

Dillon Eustace is one of Ireland’s leading law firms focusing on asset management and investment...

View firm profile
Explore more from Dillon Eustace

A company can raise capital in a number of ways; for example, by private offers of shares for subscription, by borrowing or by using retained profits.

IrelandCorporate/Commercial Law
Dillon Eustace
Dillon Eustace
Author LinkedIn connections

A company can raise capital in a number of ways; for example, by private offers of shares for subscription, by borrowing or by using retained profits. Another way a company can raise capital is by way of public offers of shares on a stock exchange. Floating enables a company to maximise its exposure to prospective investors in national and international markets.

The Irish Stock Exchange launched the Irish Enterprise Exchange (the "IEX") on 12 April 2005. The IEX is an exchange facility designed primarily for small to medium-sized companies. The exchange is a vehicle whereby businesses, and particularly relatively new companies, can raise finance. One could be looking to raise anything from as little as €2 million to as much as €100 million from a flotation.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

A Deep Dive Into The Regulation Of Artificial Intelligence Bill 2026

The Irish Government has published the Regulation of Artificial Intelligence Bill 2026, establishing a comprehensive framework for supervising and enforcing the EU AI Act in Ireland. This legislation creates the AI Office of Ireland as an independent statutory body to coordinate AI regulation, introduces a distributed oversight model involving multiple sectoral authorities, and provides detailed procedures for adjudication and administrative sanctions. The Bill addresses critical questions about how Ireland
IrelandCorporate/Commercial Law
Matheson
Matheson
Article

AMLD6 And Beneficial Ownership Central Registers: New Access Rules In Ireland

Ireland has introduced significant amendments to its beneficial ownership registers in 2026, implementing the Sixth Anti-Money Laundering Directive (AMLD6) framework. These reforms fundamentally restructure access rights to the Central Register of Beneficial Ownership of Trusts and Corporate Entities, moving away from unrestricted public access toward a tiered system that balances transparency with privacy rights while maintaining accessibility for legitimate anti-money laundering purposes.
IrelandCorporate/Commercial Law
Dillon Eustace
Dillon Eustace
Article

CSRD Simplification Takes Shape: Revised ESRS And Voluntary Standard Published

The European Union has published revised sustainability reporting standards and introduced a voluntary framework that fundamentally changes how companies approach CSRD compliance. These reforms reduce reporting complexity through fewer datapoints and introduce value chain caps that limit information requests from smaller businesses. Understanding these changes is critical for both mandatory reporters and voluntary participants as implementation deadlines approach in 2026 and 2027.
IrelandCorporate/Commercial Law
Arthur Cox
Arthur Cox
Article

Charities (Amendment) Bill: What It Means For Northern Ireland Operations

The Northern Ireland Assembly is advancing the Charities (Amendment) Bill, which introduces significant regulatory changes for charities operating in the jurisdiction. The legislation grants the Charity Commission for Northern Ireland expanded enforcement powers, overhauls accounting and reporting frameworks based on charity size, and clarifies the status of cross-border charitable organizations.
IrelandCorporate/Commercial Law
Withers LLP
Withers LLP
Article

Corporate Update October 2026 - Company Law, Compliance & Governance

This legislative update examines Ireland's Autumn 2026 legislative agenda, including reforms to director address disclosure and cooperative societies law, while analyzing key governance trends from the UK proxy season and the European Commission's corporate law harmonization priorities. The analysis explores shareholder activism, board diversity expectations, and the EU's ambitious "EU Inc." framework aimed at creating unified company law across Member States.
IrelandCorporate/Commercial Law
Arthur Cox
Arthur Cox
Article

EU’s Revised Sustainability Reporting And Due Diligence Rules Agreed

After months of intense negotiations, the European Parliament (the “Parliament”) and the Council of the European Union (the “Council”) have agreed new laws that substantially revise and simplify the EU’s corporate sustainability rulebook. Final approval of the package has been obtained and the amended “omnibus” directive (Directive (EU) 2026/470) was published in the Official Journal of the European Union on 26 February 2026.
European UnionCorporate/Commercial Law
Matheson
Matheson
Article

CIMA’S New AML Audit Rules Effective 18 September 2026 And What Investment Funds Need To Know

The Cayman Islands Monetary Authority has introduced sweeping changes to anti-money laundering audit requirements for investment funds, mandating independent audits of entire compliance programmes by September 2026. This marks a fundamental departure from previous practice where internal AML officers could conduct their own testing, raising critical questions about implementation timelines, qualified auditor availability, and compliance costs for funds operating in the jurisdiction.
Cayman IslandsWealth Management
Dillon Eustace
Dillon Eustace
Article

Irish Budget 2027: Key Tax Measures For The Financial Services Industry

Ireland's Budget 2027 introduces a lower exit tax rate for fund investors, clearer rules for Irish ETFs, and a new Retail Investment Account, while leaving the controversial eight-year deemed disposal rule unchanged. The package also includes Pillar Two updates, interest relief reforms, and a capital gains tax reduction, offering targeted refinements for the financial services sector rather than the fundamental reform many had anticipated.
IrelandTax
Dillon Eustace
Dillon Eustace
Article

AMLD6 And Beneficial Ownership Central Registers: New Access Rules In Ireland

Ireland has introduced significant amendments to its beneficial ownership registers in 2026, implementing the Sixth Anti-Money Laundering Directive (AMLD6) framework. These reforms fundamentally restructure access rights to the Central Register of Beneficial Ownership of Trusts and Corporate Entities, moving away from unrestricted public access toward a tiered system that balances transparency with privacy rights while maintaining accessibility for legitimate anti-money laundering purposes.
IrelandCorporate/Commercial Law
Dillon Eustace
Dillon Eustace
Article

SFDR 2.0 Trialogue Negotiations: Key Areas Of Focus For Fund Managers

The European Commission's proposed overhaul of the SFDR regime is entering crucial trialogue negotiations, with the Irish Presidency aiming to reach agreement by year-end. While the Council and Parliament have aligned on key issues like professional investor opt-outs, significant divergences remain on exclusion criteria for Transition funds, PAI reporting requirements, and engagement strategy disclosures that will shape the future of sustainable finance regulation.
European UnionFinance and Banking
Dillon Eustace
Dillon Eustace