Singapore legislation
Regulation 2
Regulation 2
Definitions
In these Regulations, unless the context otherwise requires —“entitled persons”, in relation to a company, means such persons as are or would, apart from section 203A of the Act, be entitled to be sent copies of those documents relating to the company which are referred to in section 203(1) of the Act;[Deleted by S 836/2015 wef 03/01/2016]“full financial statements and report”, in relation to a company, means —
a copy of the financial statements or, in the case of a parent company, a copy of the consolidated financial statements and balance-sheet;
every document required by law to be attached to the documents mentioned in paragraph (a); and
the auditor’s report on the documents mentioned in paragraphs (a) and (b), unless the company is exempt from audit requirements under section 205B(1) or 205C(1) of the Act;“future financial years” means the financial years following the financial year in respect of which a summary financial statement has been sent out in accordance with section 203A of the Act and these Regulations.
Definition
“entitled persons”, in relation to a company, means such persons as are or would, apart from section 203A of the Act, be entitled to be sent copies of those documents relating to the company which are referred to in section 203(1) of the Act;
Definition
“full financial statements and report”, in relation to a company, means —
a copy of the financial statements or, in the case of a parent company, a copy of the consolidated financial statements and balance-sheet;
every document required by law to be attached to the documents mentioned in paragraph (a); and
the auditor’s report on the documents mentioned in paragraphs (a) and (b), unless the company is exempt from audit requirements under section 205B(1) or 205C(1) of the Act;
Definition
“future financial years” means the financial years following the financial year in respect of which a summary financial statement has been sent out in accordance with section 203A of the Act and these Regulations.