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Glossary
Here you can find a quick summary of the important compliance, legal, tax and accounting terms - explained in a simple and clear way.
Our goal is to help break down complex topics to allow entrepreneurs to understand them easily.
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Incorporation
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A
Accounts Payable
Accounting
Arbitration
Legal
Accrual Accounting
Accounting
Apostille
Incorporation
Agency Agreement
Legal
Amortisation
Accounting
Active Company
Incorporation
Accountant
Accounting
Audit Committee
Governance
Accruals
Accounting
Aged Debtor Report
Accounting
Acqui-hire
Fundraising
Accounts Receivable
Accounting
Aged Creditor Report
Accounting
Audit Trail
Accounting
Accounting Period
Accounting
Annual General Meeting (AGM)
Governance
Anti-dilution Provisions
Fundraising
Angel Investment
Fundraising
Abridged Financial Statements
Incorporation
Audit Exemption
Incorporation
Annual Return Date (ARD)
Incorporation
Articles of Association
Incorporation
Authorised Share Capital
Legal
B
Board Diversity
Governance
Breach Notification
Legal
Boilerplate Clauses
Legal
Board Evaluation
Governance
Bridge Financing
Fundraising
Board Composition
Governance
Bank Reconciliation
Accounting
Board Resolution
Governance
Benefit in Kind
Tax
Bootstrapping
Fundraising
Burn Rate
Accounting
Book Value
Accounting
Balance Sheet
Accounting
Bad Leaver
Governance
Board of Directors
Incorporation
Business Name Registration
Incorporation
Beneficial Owner
Governance
C
Conditions Precedent
Legal
Capital Gains Tax
Tax
Compliance Status
Incorporation
Capital Acquisitions Tax
Tax
Copyright
Legal
Company Formation
Incorporation
Code of Conduct
Governance
Contract Law
Legal
Current Liabilities
Accounting
Consultancy Agreement
Legal
Crowdfunding
Fundraising
Company Type
Incorporation
Corporation Tax
Accounting
Change of Directors
Incorporation
Credit Note
Accounting
CRO Submission
Incorporation
Change of Company Name
Incorporation
Convertible Security
Fundraising
Company Status
Incorporation
Company Extract
Incorporation
Company Car Tax
Tax
Chairman of the Board
Governance
Cash Book
Accounting
Company Anniversary
Incorporation
Cash Accounting
Accounting
Current Assets
Accounting
Conflict of Interest
Governance
Close Company
Tax
Cap Table Management
Fundraising
CORE System
Incorporation
Chart of Accounts
Accounting
Change of Secretary
Incorporation
Company Records
Governance
Corporate Governance Code
Governance
Committee Structure
Governance
Company Documentation
Incorporation
Consent Rights
Governance
Casting Vote
Governance
Cost of Goods Sold
Accounting
CT1 Return
Tax
Company Officer
Governance
Capital Allowances
Tax
Commercial Lease
Legal
Charge Over Assets
Legal
Company Search
Incorporation
Change of Shareholders
Incorporation
Compliance Calendar
Governance
Change of Registered Office
Incorporation
Cash Flow Statement
Accounting
Carried Interest
Governance
CSOP (Company Share Option Plan)
Governance
Cliff Period
Governance
Completion Accounts
Accounting
Convertible Preferred Shares
Fundraising
Court-Ordered Liquidation
Incorporation
Creditors' Voluntary Liquidation
Incorporation
Corporate Veil
Incorporation
Company Limited by Guarantee
Incorporation
Companies Act 2014
Incorporation
Common Seal
Incorporation
Company Name Reservation
Incorporation
Company Registration Number
Incorporation
Company Constitution
Incorporation
Companies Registration Office
Incorporation
Certificate of Incorporation
Incorporation
Company Secretary
Incorporation
Convertible Loan Note
Fundraising
Cap Table
Governance
D
De Facto Director
Governance
Director Remuneration
Governance
Decacorn
Fundraising
Data Room
Fundraising
Director's Duties
Governance
Depreciation
Accounting
Data Controller
Legal
Discount Rate
Fundraising
Double Tax Treaty
Tax
Debenture
Legal
Dispute Resolution
Legal
Data Processor
Legal
Dormant Company
Incorporation
Distribution Agreement
Legal
Directors Service Address
Incorporation
Debit Note
Accounting
Data Protection
Legal
Dividend Withholding Tax
Tax
Dissolved Company
Incorporation
Debt Financing
Fundraising
Double-Entry Bookkeeping
Accounting
Due Diligence
Fundraising
Drag-along Rights
Fundraising
Disqualification of Directors
Incorporation
Designated Activity Company (DAC)
Incorporation
E
Extraordinary General Meeting
Governance
Entertainment Expenses
Tax
Executive Director
Governance
Expense Claims
Tax
Electronic Filing
Incorporation
Ethics Policy
Governance
Exit Strategy
Fundraising
Employment Contract
Legal
Electronic Signature
Incorporation
Equity Financing
Fundraising
EBITDA
Accounting
Equity
Accounting
EMI Scheme (Enterprise Management Incentives)
Governance
Employee Shares
Incorporation
F
Filing Deadline
Incorporation
Fiscal Year
Accounting
Financial Controller
Accounting
Fixed Charge
Legal
Friends and Family Round
Fundraising
Follow-on Investment
Fundraising
Fixed Assets
Accounting
Fully Diluted Shares
Fundraising
Floating Charge
Legal
Form 12
Tax
Form B73
Incorporation
Financial Model
Fundraising
Franchise Agreement
Legal
Filing Receipt
Incorporation
Flat Round
Fundraising
Form B2
Incorporation
Financial Year End
Accounting
Founders' Agreement
Governance
Form A1
Incorporation
Financial Statements
Incorporation
G
Governing Law
Legal
Growth Equity
Fundraising
Group Relief
Tax
Gross Profit Margin
Accounting
Governance Framework
Governance
Good Leaver
Governance
H
Home Office Deduction
Tax
I
Initial Public Offering
Fundraising
Internal Controls
Governance
Incorporation Date
Incorporation
Information Rights
Governance
Independent Director
Governance
Institutional Investor
Fundraising
Involuntary Strike-Off
Incorporation
Investor Relations
Fundraising
Investor Deck
Fundraising
Income Tax
Tax
Intellectual Property
Legal
Incorporation Process
Incorporation
Inventory Valuation
Accounting
Invoice
Accounting
Interest Withholding Tax
Tax
Injunction
Legal
Income Statement
Accounting
Investment Agreement
Fundraising
Irish Company Number
Incorporation
Incorporation Fee
Incorporation
Issued Share Capital
Incorporation
L
Loan Agreement
Legal
Late Filing Penalty
Incorporation
Lead Investor
Fundraising
Long-term Liabilities
Accounting
Loss Relief
Tax
Legalisation
Incorporation
Litigation
Legal
Liquidation Preference
Fundraising
Limited Liability
Incorporation
M
Management Buyout
Fundraising
Management Accounts
Accounting
Model Constitution
Incorporation
Milestone Payment
Fundraising
Mezzanine Financing
Fundraising
Material Transaction
Governance
Management Equity
Governance
Members' Voluntary Liquidation
Incorporation
Micro Company
Incorporation
Multiple Member Company
Incorporation
Memorandum and Articles of Association
Incorporation
N
Net Profit Margin
Accounting
Non-Disclosure Agreement
Legal
Non-Executive Director
Governance
Nomination Committee
Governance
Non-solicitation Clause
Governance
Non-compete Clause
Governance
Name Availability Check
Incorporation
Nominal Value of Shares in Ireland: Definition, Examples & Why It Matters
Incorporation
Non-voting Shares
Incorporation
O
Overhead Costs
Accounting
Option Pool
Fundraising
Observer Rights
Governance
Online Company Registration
Incorporation
Ordinary Resolution
Governance
Office of the Director of Corporate Enforcement (ODCE)
Incorporation
Objects Clause
Incorporation
Ordinary Shares
Incorporation
P
Purchase Ledger
Accounting
Profit and Loss Account
Accounting
PRSI Contributions
Tax
Private Equity
Fundraising
Partnership Agreement
Legal
Proxy Voting
Governance
Pro Rata Rights
Fundraising
Patent Box
Tax
Purchase Order
Accounting
Patent
Legal
Post-money Valuation
Fundraising
Pitch Deck
Fundraising
Preliminary Tax
Tax
Paper Filing
Incorporation
Privacy Policy
Legal
Personal Service Company
Tax
Pre-money Valuation
Fundraising
Personal Guarantee
Legal
Phantom Equity
Governance
Participating Preference
Fundraising
Pre-emption Rights
Fundraising
Pre-seed Round
Fundraising
Public Limited Company (PLC)
Incorporation
Principal Place of Business
Incorporation
Par Value
Incorporation
Paid Up Capital Explained: Irish Company Requirements & Examples (2026)
Incorporation
Preference Shares
Incorporation
Private Company Limited by Shares (LTD)
Incorporation
R
Registered Office Address
Incorporation
Runway
Fundraising
Remuneration Committee
Governance
Retained Earnings
Accounting
Related Party Transaction
Governance
Registered Agent
Incorporation
Rolling Close
Fundraising
Revenue Online Service
Tax
Revenue-based Financing
Fundraising
Representation
Legal
Rental Income Tax
Tax
Reserved Matters
Governance
Risk Management
Governance
Restrictive Covenants
Legal
Ratchet Provisions
Fundraising
Restoration to Register
Legal
Register of Secretaries
Incorporation
Register of Directors
Incorporation
Registered Office
Incorporation
Register of Members
Incorporation
Register of Beneficial Owners
Governance
S
Syndicate
Fundraising
Section 343 Restoration
Incorporation
Strategic Investor
Fundraising
Stock Transfer Form
Incorporation
Sales Ledger
Accounting
Shadow Director
Governance
Start-up Relief
Tax
Share Transfer Form
Incorporation
Statutory Accounts
Accounting
Service Agreement
Legal
Special Resolution
Governance
Security Agreement
Legal
Stakeholder Management
Governance
Succession Planning
Governance
Statutory Books
Governance
Section 23 Relief
Tax
Statutory Declaration
Incorporation
Stamp Duty on Shares
Incorporation
Stamp Duty
Tax
Subject Access Request
Legal
Subsequent Annual Return
Incorporation
Share Option Scheme
Governance
Shareholders' Agreement
Fundraising
Subscription Agreement
Fundraising
SAFE Agreement
Fundraising
Share Classes
Incorporation
Seed Investment
Fundraising
Series D Funding
Fundraising
Series C Funding
Fundraising
Series B Funding
Fundraising
Series A Funding
Fundraising
Strike-Off Procedures
Incorporation
Small Company
Incorporation
Shelf Company
Incorporation
Single Member Company
Incorporation
Separate Legal Entity
Incorporation
Subscriber Shares
Incorporation
Share Premium
Incorporation
Share Certificate
Incorporation
Share Capital
Incorporation
T
Transfer Pricing
Tax
Terms and Conditions
Legal
Trading Loss
Tax
Trade Secret
Legal
Tax Domicile
Tax
Tax Penalty
Tax
Tax Clearance Certificate
Tax
Transfer of Shares
Incorporation
Tax Appeal
Tax
Tax Residency
Tax
Travel Expenses
Tax
Tax Audit
Tax
Trade Sale
Fundraising
Tax Allowance
Tax
Trial Balance
Accounting
Tax Registration
Tax
Tax Deduction
Tax
Tranche
Fundraising
Tax Compliance
Tax
Tax Relief
Tax
Tax Interest
Tax
Trademark
Legal
Term Sheet
Fundraising
Tag-along Rights
Fundraising
Trading Name
Incorporation
U
Universal Social Charge
Tax
Unicorn
Fundraising
Up Round
Fundraising
Unlimited Company
Incorporation
W
Whistleblowing Policy
Governance
Winding Up Petition
Legal
Withholding Tax
Tax
Working Capital
Accounting
Wear and Tear Allowance
Tax
Written Resolution
Governance
Warranty
Legal
Working Capital
Accounting
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