CRH has maintained its position as Ireland's best rated plc for the third consecutive year, according to a survey by Finance magazine. This rating was based on an overall composition of the seven categories under which fund managers were asked to rank the companies. CRH was ranked first in three out of the seven categories, including the new category of investor relations.

Institutional fund managers have shown increasing enthusiasm for the performances of a well defined group of well managed smaller companies", the survey found. The higher rated smaller companies included IAWS, United Drug, Elan, Grafton, DCC, Tullow Oil, Kingspan, Clondalkin, Green and Irish Continental.

Kerry headed the list for strategic positioning, followed by CRH and IAWS. CRH was ranked highest for acquisition capability with Kerry second and IWP third. United Drug was first for its dividend policy, followed by Bank of Ireland and AIB. In the new category, investor relations, CRH was highest, Bank of Ireland was next and AIB was third. Elan was first in marketing strength, Bank of Ireland headed the capital structure list while CRH was first in accounting information.