In the latest episode of our Company Law, Back to Basics series, Suzanne Kearney, Of Counsel in the Corporate and M&A Department, Aisling Carey, Professional Support Lawyer in the Corporate and M&A Department and Tom Courtney, Partner, are focusing on shares and share capital as they consider the various types of shares which may be issued by a company, and the restrictions on the alteration of the share capital. Companies limited by shares must have a share capital, which represents the shareholders’ interests in the company.

Just to note, today’s episode primarily discusses matters as they relate to private companies with a share capital. There are some exceptions in relation to companies who do not have a share capital, certain investment companies and some additional obligations which apply to public limited companies.


The Arthur Cox podcast series ‘AC Audio’ is a collection of knowledge and insights across a range of practice areas within the firm.

Disclaimer: The contents of this podcast are to assist access to information and do not constitute legal or other advice. Specific advice should be sought in relation to specific cases. If you would like more information on this topic, please contact a member of the corporate governance and compliance team.