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Changes to Annual Return

Published January 2014 All rights reserved. No part of this publication may be produced or transmitted in any form or by any means, including photocopying and recording, without attributing the publication to the Accounting and Corporate Regulatory Authority (ACRA) of Singapore and shall be restricted to non-commercial use only.

Changes to AR

Sections of the AR form

• Public Co • Private Co • EPC (required by law/ voluntary/insolvent)

• Solvent EPC • CLG

• Company information √ - -

•Registered Office Address •Address where Register of Members kept •Particulars of Directors,Mgr,Secretaries,Auditors •Shareholder(s) •Summary of Share Capital and Shares •Other Information on Shares •List of Registered Charges •AGM and Financial Details

- - -

•Principal Activity(ies) √ √ √

•Order for Relief section 202 •Documents other than financial statements

- - -

•Financial Information in XBRL √ √ NA

•Statement of confirmation √ NA NA

•AGM copy of Financial Statements in PDF √ √ -

•Mandatory Information - - -

•Audit Status √ √ √

•Declaration √ √ √

2

Company Information

3

Split of ‘EPC required by law to file accounts’ and ‘Voluntary filing of accounts’

Public Co / Private Co / EPC (required by law/voluntary/insolvent)

Principal Activity(ies)

4

Public Co / Private Co / EPC / CLG

No change to current flow of changing SSIC; hyperlink for change

• Interactive field to show only when “Yes” to being different from AR date is selected

Financial Information in XBRL

5

Public Co / Private Co / EPC

Financial Information in XBRL

6

•All companies limited/unlimited by shares; unless exempted, are required to file in “Full set of FS” (No more Option A/B/C)

•“FSH” is only applicable for financial institutions who are regulated by MAS and accounts prepared in accounting standards other than SFRS/IFRS •Insolvent EPCs are given the option to file in either “Full set of FS” or “FSH”

Financial Information in XBRL

7

Solvent EPC…

Solvent EPC are not required to file accounts with ACRA. To encourage the filing of XBRL (FSH), a pop-up message; with link to free data analysis when click ‘ok’, will appear when “Not Filing FSH” is selected

Financial Information in XBRL

8

To “Refresh” the display of XBRL files in AR

“Go To BizFinx” will bring filer to BizFinx portal for uploading of XBRL FS

PDF Review copy of XBRL Information is shown when click on hyperlink. Filers are required to review and declare on the (1) Financial Statements, and (2) Detailed Tagging

XBRL files can only be uploaded into AR from BizFinx portal when all validations are cleared - genuine error rectified; and - possible errors confirmed as not to be errors in BizFinx portal

(Interactive field to be shown only when “Full set of FS” or “FSH” is selected)

Statement of confirmation

9

Public Co / Private Co / EPC (required by law/voluntary/insolvent)

•Declaration applicable for Full set of FS •Click on “Financial Year End” hyperlink to review the PDF Financial Information in XBRL (consisting of (1) Financial Statements, and (2) Detailed Tagging)

(Interactive field to be shown only when “Full set of FS” is selected)

AGM copy of Financial Statements in PDF

10

Public Co / Private Co / EPC

(Interactive field: 1) Optional if “Company Type: Solvent EPC” is selected 2) Mandatory if “Company Type: CLG” is selected

3) Optional if "Full set of financial statements in XBRL" is selected 4) Mandatory if the "Financial Statements Highlights" is selected)

Audit Status

11

Public Co / Private Co / EPC / CLG •Public Co / Private Co / EPC (required by law/voluntary/insolvent)

'Name of PAE' and 'Name of Auditor' field to appear only when "Yes" is selected

‘Name of Auditor’ are partners under PAE

Audit Status

12

Public Co / Private Co / EPC / CLG

•EPC (solvent) / CLG 'Name of PAE' and 'Name of Auditor' field to appear only when "Yes" is selected

‘Name of Auditor’ are partners under PAE

Interactive filed to show only when “Not Filing FSH” and “Yes - Is the financial statements audited?” are selected.

Declaration

13

Public Co / Private Co / EPC / CLG

Changed from “partial financial information in XBRL format or the information in the financial highlights” to “financial information in XBRL format”.

Thank you