Offences by Officers of Companies Penalty for Falsification of Books Frauds by Officers of Companies Liability where Proper Accounts Responsibility of Directors Power of Court to Assess Prosecution of Delinquent Officers Disqualification for Appointment Corrupt Inducement Enforcement of Duty of Liquidator Notification on Company Liquidation Exemption of Certain Documents Books of Company to be Evidence Disposal of Books and Papers Pending Liquidations Unclaimed Assets to be Paid Resolutions Passed at Meetings Meetings to Ascertain Wishes Affidavits, &c. Power of Court to Declare Dissolution Repealed 30 of 1999 s. 18 Government Disclaimer of Property Effect of Government Disclaimer Repealed 30 of 1999 s. 21 Striking Defunct Company Power of Court to Order Company Application for Deregistration Reinstatement Registrar to Act as Representative Property and Books etc. Effect on Section 292 Companies Liquidation Account Investment of Surplus Funds Accounts of Particular Estates General Rules and Fees Disqualification for Appointment Disqualification of Undischarged Power to Appoint Official Receiver Receivers Appointed out of Court Notification Power of Court to Fix Remuneration Provisions as to Information Special Provisions as to Statement Delivery to Registrar of Accounts Enforcement of Duty of Receiver Construction of References Registration Offices Protection of Registrar etc. Fees Inspection, Production and Evidence Authentication of Documents Enforcement of Duties: Ordinance Application to Companies Formed Application to Companies Registered Companies re-Registered Companies Capable Definition of Joint Stock Company Registration: Joint Stock Companies Other than Joint Stock Companies Authentication of Statements Registrar May Require Evidence Exemption of Certain Companies Addition of "Limited" etc., to Name Certificate of Registration Vesting of Property on Registration Saving for Existing Liabilities Continuation of Existing Actions Effect of Registration Power to Substitute Memorandum Power of Court to Stay Actions on Winding-up Order Meaning of Unregistered Companies Winding up of Unregistered Oversea Companies May be Contributories in Winding up Power to Restrain Proceeding Actions Stayed on Winding-up Provisions of Part X Cumulative Saving for Enactments Application of Part XI Documents, etc. to be Delivered Continuing Obligation in Respect Termination of Registration Registrar to Keep an Index Return to be Delivered to Registrar Accounts of Oversea Company Obligation to State Name Notice of Commencement Regulation of Use of Corporate Service of Documents on Oversea Notice to be Given Removal etc. of Name Penalties Interpretation of Part XI Dating of Prospectus and Particulars Exemption of Certain Persons Provisions as to Expert's Consent Registration of Prospectus Amendment of Prospectus Prospectus May Consist Submission of Certified Copies Penalty for Contravention Civil Liability for Misstatements Criminal Liability for Misstatements Interpretation of Provisions Dormant Companies Prohibition of Partnerships Documents Delivered to Registrar Power of Registrar to Accept Power of Registrar to Refuse Registrar not Responsible for Disposal of Documents Form of Registers etc. Power of Registrar to Keep Records Penalty for False Statements Penalty for Dishonest Destruction Penalty for Improper Use of "Limited" Obligation to Give Notice Injunctions Provision for Punishment Limitation on Commencement Production and Inspection of Books Application of Fines Saving as to Private Prosecutors Saving for Privileged Communications Service of Documents on Company Costs in Actions Power of Court to Grant Relief Power to Enforce Orders Power to Make Regulations Power to Amend Requirements Repealed 30 of 1999 s. 34 Power to Refuse Registration Power to Order Company Certain Sections not to Apply Vesting and Disposal of Property Provisions Applicable to Winding up Certain Sections to Apply Calls on Contributories Continuation of Legal Proceedings Obstruction of Official Receiver Control of Official Receiver Audit of Official Receiver's Accounts Protection of Official Receiver Companies to Which Part XI Applies Saving Saving II Saving III Savings and Transitional Transitional Application of the Amending
Chapter: 32  COMPANIES ORDINANCE

Section Num: 336  Version Date 01/07/2000

Accounts of oversea company

(1) Subject to subsection (6), every oversea company shall, at least once in every calendar year and at intervals of not more than 15 months, deliver to the Registrar for registration a return, which shall be signed on behalf of the company by a director or the secretary or a person authorized to accept service on behalf of the company or the manager or principal officer of the company in Hong Kong, confirming that there has been no alteration in the documents and particulars delivered under section 333 other than the alterations, if any, notified under section 335, and copies, certified in the prescribed manner, of-  (Amended 6 of 1984 s. 232)

(a) (i) its balance sheet as at the end of its last financial year,

(ii) its profit and loss account for the said year,

(iii) its group accounts, if any, in respect of the said year, and

(iv) its directors' report, if any, in respect of the said year,

all in such form and containing such particulars and including copies of such documents as the company is required to prepare by the law for the time being applicable to the company in the place of its incorporation or origin; and

(b) its auditors' report, if any, on the said balance sheet and accounts.

(2) The Registrar may, if he is of the opinion that the balance sheet, profit and loss account and documents referred to in subsection (1) do not sufficiently disclose the company's financial position, require the company to deliver to him for registration a balance sheet and profit and loss account within such period, in such form and, subject to subsection (3), containing such particulars and including such documents as he by notice in writing given to the company requires, and the company shall comply with the requirements set out in the notice.

(3) Subsection (2) does not authorize the Registrar to require a balance sheet or profit and loss account to contain any particulars or include any documents that would not be required to be furnished if the company were a company incorporated under this Ordinance.

(4) Where an oversea company is not required by the law of the place of its incorporation or origin to prepare a balance sheet and profit and loss account, the company shall prepare and deliver to the Registrar for registration-  (Amended 6 of 1984 s. 232)

(a) a balance sheet and profit and loss account within such period, in such form and containing such particulars and including such documents as the company would have been required to prepare if it were a company incorporated under this Ordinance, and

(b) a report by qualified auditors on the said balance sheet and profit and loss account.

(5) If any return, balance sheet, profit and loss account, group accounts or document delivered to the Registrar for registration under this section is not written in the English or Chinese language, in lieu of that delivery there shall be delivered to the Registrar a certified translation thereof in English or Chinese.  (Amended 6 of 1984 s. 232; 83 of 1995 s. 18; 46 of 2000 s. 37)

(6) This section shall not apply to a company which-

(a) if it were incorporated under this Ordinance would be a private company within the meaning of section 29, or

(b) in the opinion of the Registrar has substantially the same general characteristics as such a private company,

and which is not required by the law of the place of its incorporation or origin to publish its accounts or to deliver copies to any person in whose office they may be inspected as of right by members of the public.

(Replaced 80 of 1974 s. 15)

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