情報The Amendment Act regarding abolition of bearer shares and accounting records keeping for Samoa International Companies (the International Companies? was enacted in 7 April 2014.
The main amendments to the International Companies are as follows: -
A memorandum of a grandfather bearer share company is deemed to be amended with effect from 27 January 2014 to state that the company is not authorised to issue bearer shares or share warrants to bearer, convert registered shares; and with effect from that date, the company shall cease to be a bearer share company.
Any bearer shares or share warrants that have been issued by an international company to bearer prior to 27 January 2014 shall continue for a period of 12 months from the commencement of the International Companies Amendment Act 2014 and thereafter shall cease to be bearer share or share warrants.
| An international company must keep accounting records to disclose: | |||||||||
| (a) |
the current financial position of the company; and | ||||||||
| (b) | enable the directors to check that any accounts prepared by the company under this Part comply with the requirements of this Act; and | ||||||||
| (c) | allow for the preparation of financial statements; and | ||||||||
| (d) | details of the following - | ||||||||
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In short, the International Companies shall not issue any bearer shares on or after 27 January 2014 and shall recall and cancel any issued bearer shares by 6 April 2015 and shall keep accounting records pursuant to the Amendment Act.
If you have questions on the above changes, please feel free to contact our professional consultants or email us on enquiries@bycpa.com .
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