835AAF. Reporting

(1) Subject to subsection (2), a company shall make a return, by the specified return date for the accounting period, in the form specified by the Revenue Commissioners for that purpose.

(2) The return referred to in subsection (1) may include the following details in respect of the company and an accounting period:

(a) EBITDA;

(b) the allowable amount;

(c) exceeding borrowing costs;

(d) the disallowable amount;

(e) interest spare capacity;

(f) limitation spare capacity;

(g) in respect of amounts carried forward from prior accounting periods—

(i) deemed borrowing cost carried forward,

(ii) deemed borrowing cost utilised in the accounting period,

(iii) total spare capacity carried forward, and

(iv) total spare capacity utilised in the accounting period;

(h) where the group ratio election is made in accordance with section 835AAH—

(i) group exceeding borrowing costs, and

(ii) group EBITDA;

(i) where the group equity election is made in accordance with section 835AAI—

(i) the amount inserted in respect of E, for the company and the worldwide group, in the formula for the calculation of the ratio of equity over total assets in section 835AAI(1), and

(ii) the amount inserted in respect of A, for the company and the worldwide group, in the formula for the calculation of the ratio of equity over total assets in section 835AAI(1);

(j) whether the company is a single company worldwide group.

(3) Where a company is a member of an interest group and section 835AAM applies, paragraphs (a), (b), (c), (h), (i) and (j) of subsection (2) shall not apply.