单词 | annual return |
释义 | annual return A document that must be filed with the Registrar of Companies within seven months of the end of the relevant accounting period (ten months for private companies). Information required on the annual return includes the address of the registered office of the company and the names, addresses, nationality, and occupations of its directors. The financial statements, directors' report, and auditors' report must be annexed to the return. Legally defined small companies and medium-sized companies may file abbreviated accounts. Unlimited companies are exempt from filing the financial statements and dormant companies may not have to be audited. There are penalties for late filing of accounts. |
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