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Annual Returns & XBRL Filing
Annual Return
All Singapore registered companies are required to hold Annual General Meetings (AGM) and file Annual Returns (AR).
Newly incorporated company is required to hold its first AGM within 18 months from date of its incorporation, and thereafter once in every calendar year and not more than 15 months after the holding of the last preceding AGM.
Companies must file the annual return within 1 month after holding its AGM.
For insolvent EPCs, you will need to file your Financial Statement in XBRL format if:
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Your company’s FS ends on or after 30 April 2007; AND
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Your company is filing its Annual Returns on or after 1 November 2007
XBRL Filing
All Singapore incorporated companies (unless exempted) that are either unlimited or limited by shares will be required to file a full set of financial statements in XBRL format. The filing must comply with the minimum requirements reflected within ACRA Taxonomy 2013 (i.e. Full XBRL).
For insolvent EPCs, you will need to file your Financial Statement with ACRA via:
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A full set of financial statements in XBRL format; or
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A full set of financial statements in PDF with Financial Statements Highlights in XBRL format.