109. Deputy Ged Nash asked the Minister for Finance if the money held in the Apple escrow account will be received by the Exchequer in whole or in part in the current year; whether the money is being accounted for on a cash accounting or an accruals basis; whether the normal accounting rules for Exchequer receipts are being departed from; if so, the reason; if Eurostat or the CSO, or both, were consulted about the accounting treatment of the money; to outline any advice received; and if he will make a statement on the matter. [40068/24]

Summary

109. Deputy Ged Nash asked the Minister for Finance if the money held in the Apple escrow account will be received by the Exchequer in whole or in part in the current year; whether the money is being accounted for on a cash accounting or an accruals basis; whether the normal accounting rules for Exchequer receipts are being departed from; if so, the reason; if Eurostat or the CSO, or both, were consulted about the accounting treatment of the money; to outline any advice received; and if he will make a statement on the matter. [40068/24]

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