Singapore legislation
Regulation 2
of Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020
Regulation 2
Application of Order
Subregulation 1
Paragraph 3(a) applies to any registered business trust listed or quoted on an approved exchange in Singapore in respect of its profit and loss account for its financial year ending on 31 December 2019, 31 January 2020, 29 February 2020 or 31 March 2020.
Subregulation 2
Paragraph 3(b) applies to any registered business trust that is not listed or quoted on an approved exchange in Singapore in respect of its profit and loss account for its financial year ending on 31 December 2019, 31 January 2020, 29 February 2020 or 31 March 2020.