In respect of branches, the lack of coordination, in particular concerning disclosure, gives rise to some disparities, in the protection of shareholders and third parties, between companies which operate in other Member States by opening branches and those which operate there by creating subsidiaries.
I ndáil le brainsí, is as an easpa comhordúcháin, go háirithe maidir le nochtadh, a eascraíonn roinnt neamhréireachtaí, i gcosaint scairshealbhóirí agus tríú páirtithe, idir cuideachtaí a fheidhmíonn i mBallstáit eile trí bhrainsí a oscailt agus iad siúd a fheidhmíonn ansin trí fhochuideachtaí a chruthú.