Read the full judgment text of HCMP 2148/2013 on BabelCite. This High Court CFI judgment was delivered on 16 December 2013.
1. I have before me nine applications for extensions of time for compliance with sections 111 and 122 of the Companies Ordinance issued by nine companies who all have the same ultimate beneficial owners and from part of one business group. Consequently they fall to be considered together. Sections 111 and 122 require, and I simplify, that a company prepares audited financial statements for each of its accounting years and lays them before the company in annual general meeting. In the case of six
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