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Chapter: 32  COMPANIES ORDINANCE

Section Num: 107  Version Date 13/02/2004

Annual return to be made by company

Annual Return

(1) Subject to this section and section 109, every company shall once in every year make a return, in the specified form, which shall contain, with respect to the company, such particulars as specified therein.  (Amended 80 of 1997 s. 102)

(2) Without prejudice to the generality of subsection (1), a return under that subsection shall state-

(a) the company name, its registered number and business name (if any);

(b) the type of company;

(c) the address of the registered office of the company;

(d) the date of the return;

(e) particulars of the total amount of the indebtedness of the company in respect of all mortgages and charges which are required to be registered with the Registrar under this Ordinance, or which would have been required so to be registered if created after 1 January 1912;

(f) in the case of a company having a share capital-

(i) particulars relating to members and share capital of the company; and

(ii) where the company has converted any of its shares into stock and given notice of it to the Registrar, the amount of stock held by each of the existing members;

(g) in the case of a company not having a share capital, except in the case of a company registered with an unlimited number of members, the number of members of the company;

(h) in a case in which the register of members is, under the provisions of this Ordinance, kept elsewhere than at the registered office, the address of the place where it is kept;

(i) all such particulars with respect to the persons who at the date of the return are the directors of the company and any person who at that date is the secretary of the company or a reserve director of the company as are by this Ordinance required to be contained with respect to them in the register of directors and secretaries of a company;  (Amended 28 of 2003 s. 42)

(j) if any register of holders of debentures or any duplicate of any such register or part of any such register is, under the provisions of this Ordinance, kept elsewhere than at the registered office of the company, the address of the place where it is kept.

(3) A company (not being a private company having a share capital) need not make a return under subsection (1) in the year of its incorporation or, if it is not required by section 111 to hold an annual general meeting during the following year, in that year.  (Replaced 46 of 2000 s. 9)

(3A) A private company having a share capital need not make a return under subsection (1) in the year of its incorporation.  (Added 46 of 2000 s. 9)

(3B) A private company having a share capital which was incorporated in any of the months from July to December inclusive in the year immediately preceding the year in which section 9 of the Companies (Amendment) Ordinance 2000 (46 of 2000) commenced need not make a return under subsection (1) in the year immediately following the year of its incorporation.  (Added 46 of 2000 s. 9)

(4) In the case of a company which keeps a branch register, the particulars of the entries in that register shall, so far as they relate to matters which are required to be contained in the return, be included in the return made next after copies of those entries are received at the registered office of the company.

(5) In the case of a company having a share capital if there has been no change in the matters required to be contained in a return, since the date of the last return, the company may in lieu of the return required by subsection (1), make a return by certificate in the specified form, signed by a director or the secretary of the company stating-  (Amended 46 of 2000 s. 9)

(a) the date at which the last return under subsection (1) was made up; and

(b) that, as at the day of the annual general meeting for the year there has been no change since that date, in the information contained in that return.

(6) In the case of a private company having a share capital subsection (5)(b) shall be read as if "the most recent anniversary of the date of incorporation of the company" were substituted for "the annual general meeting for the year".

(7) Without affecting the generality of section 2A, the Registrar may, for the purposes of this section, specify different forms or particulars in relation to companies having a share capital, companies not having a share capital or companies which are private companies.

(Added 3 of 1997 s. 31)

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