198. Exemption from filing list of members with annual return for certain public companies

Question 1

198. Exemption from filing list of members with annual return for certain public companies
     [Repealed]
199. Financial year of company

Answer 1

General overview
[198.01] Section 198 was repealed by Companies (Amendment) Act 2002 (No 12 of 2002) and re-enacted to deal with an entirely new heading called “Financial year of company”. The provisions determine the financial year of companies incorporated in Singapore. Note: such specific provisions would likely give rise to rigidity for companies whose business may require a different time frame. Refer to s 201 on financial statements.