[싱가포르 지점] 지점의 연차보고("Annual Return") 일정

일반적으로 지점은 본사의 영향을 많이 받고 있으며 본사의 AGM (정기주주총회) 개최 여부에 따라서 싱가포르에서 신고해야 하는 AR (연차보고) 변경됩니다. 

본사 AGM을 진행하지 않은 경우 FYE 이후 7개월 이내 AR 신고 

관련 회사법 

Companies Act 197 197.—(1)  Every company, other than a company mentioned in subsection (1A), must lodge a return with the Registrar after its annual general meeting —

(a) in the case of a listed company — within 5 months after the end of its financial year; and

(b) in any other case — within 7 months after the end of its financial year.

본사가 AGM을 진행하는 경우 본사 AGM 이후 60일 이내 지점 AR 신고 (FS 함께 제출)

관련 회사법 

Companies Act 373 (3)  The financial statements mentioned in subsection (1) must be lodged —

(a) where the foreign company is required by the law of its place of incorporation or formation to table financial statements mentioned in subsection (2)(a) at an annual general meeting — within 60 days after the date on which its annual general meeting is held; or