Regulation 89AAB

listed companies (other than companies having a share capital and keeping a branch register in any place outside Singapore) whose financial year ended on any date between 1 December 2019 and 31 March 2020 (both dates inclusive);

companies that are not listed (other than companies having a share capital and keeping a branch register in any place outside Singapore) and whose financial year ended on any date between 1 October 2019 and 31 January 2020 (both dates inclusive);

listed companies having a share capital and keeping a branch register in any place outside Singapore whose financial year ended on any date between 1 November 2019 and 29 February 2020 (both dates inclusive);

companies having a share capital and keeping a branch register in any place outside Singapore that are not listed and whose financial year ended on any date between 1 September 2019 and 31 December 2019 (both dates inclusive);

companies (other than companies mentioned in paragraph (a), (b), (c) or (d)), in respect of which the period mentioned in section 197(1) or (1A) of the Act has been extended by the Registrar under section 197(1B)(a) of the Act to a date between 1 May 2020 and 31 August 2020 (both dates inclusive).