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REPORTING/FILING REQUIREMENTS BY PUBLIC LISTED COMPANIES
S.No Filing Requirements Cut off Date/Period of filing
i) Compulsory/Mandatory Filing under the Companies Ordinance, 1984 and Other Laws
A) AGM NOTICE
1 Through fax Same date on which it is sent to the shareholders-
at least 21 days before the date of AGM.
2 Newspaper clippings of AGM notice Should be published 21 days before the date of
AGM and should be sent to SEC within 07 days of
their publication.
3 Statement of material facts u/s 160 of To be circulated with the notice.
the ordinance in case of special business.
B) EOGM NOTICE
4 Through fax Same date on which it is sent to the shareholders-
at least 21 days before the date of AGM.
5 Newspaper clippings of EOGM notice Should be published 21 days before the date of
AGM and should be sent to SEC within 07 days of
their publication.
6 Statement of material facts u/s 160 of the To be circulated with the notice.
ordinance in case of special business
C) FINANCIAL REPORTS AND STATEMENTS
7 Annual Financial Statements To be circulated at least 21 days before the date of
AGM.
8 Quarterly Financial Statements 1st & 3rd Quarter: Within 01 month of the close
of the quarter.
2nd Quarter (Half Yearly): Within 02 months of
the close of the quarter with limited scope review
by statutory auditors.
9 Cost audit reports Within 60 days of appointment of cost auditors.
10 Application for Appointment of Cost Auditor under Within 30days of the close of financial year.
Rule 3(ii) of Companies (Audit of Cost Accounts)
Rules, 1998
D) CODE OF CORPORATE GOVERNANCE
11 Certificate of secretarial compliance With the annual return filed with the registrar.
12 Certificate of best practices compliance With annual accounts.
ii) Occasional Filing
A) APPLICATIONS
13 For extension in holding of annual general meeting One month prior to due date of AGM
u/s158 and 233 of the ordinance and Rule 14 of
The Companies General Provisions and Form
Rules, 1985.
14 For change in venue for holding of annual general One month prior to due date of AGM
meeting u/s 158 of the ordinance and Rule 14 of
The Companies General Provisions and Form
Rules, 1985.
15 For deferment of dividend under section 251 of the Within 45 days of the declaration of the dividend
ordinance
16 For appointment of inspector under section 263of Application by shareholders having 10% or more
the ordinance share holding in the company.
17 For registration of mortgage under section 121 of Within 21 days of the creation of mortgage or
the ordinance. surcharge to the registrar.
FILING REQUIREMENTS BY INSURANCE COMPANIES
Regulatory Returns required to be filed by life insurance companies under Sections 13, 41, 46, 50, 52
& 54 of the Insurance Ordinance, 2000
S. No. Regulatory Returns/Statements/Report/Abstract Forms
1 Statement of Assets and Liabilities Form LA
2 Statement of Profits and Losses for the Shareholders’ Fund Form LB
3 Statement of Cash Flows Form LC
4 Revenue Account Form LD
5 Revenue Account Interim For accounts under Regulation (15(5) Form LD
6 Statement of Premiums Form LE
7 Statement of Claims Form LF
8 Statement of Expenses Form LG
9 Statement of Investment Income Form LH
10. Statement of Assets for Solvency Purposes Form LI
11 Classified Summary of Assets in Pakistan Form LJ
12 Notes to the Accounts Form LK
13 Statement of Changes in Equity Form LL
14 Statements required under S 52(2)(a)&(b) Form LM
15 Statement required under S 52(2)(c) Form LN
16 Financial Condition Report
17 Reinsurance Treaty arrangements
18 Statement of the rates, advantages, terms and conditions of new life insurance
products
19 Abstract of proceedings of general meetings
Regulatory Returns required to be filed by non- life insurance companies under Sections 41, 46 & 54
of the Insurance Ordinance, 2000
S. No. Regulatory Returns/Statements/Abstract Forms
1 Statement of Assets and Liabilities Form GA
2 Statement of Profits and Losses Form GB
3 Statement of Cash Flows Form GC
4 Statement of Premiums Form GD
5 Statement of Claims Form GE
6 Statement of Expenses Form GF
7 Statement of Investment Income Form GG
8 Statement of Claims Analysis Form GH
9 Statement of Exposures Form GI
10. Statement of Assets for Solvency Purposes Form GJ
11 Classified Summary of Assets in Pakistan Form GK
12 Notes to the Accounts Form GL
13 Reinsurance Treaty arrangements
14 Abstract of proceedings of general meetings
PERIODIC FILING REQUIREMENTS BY MODARABAS
S.No Name of statement
1. Monthly statement of Assets and Liabilities
2. Quarterly Statement of Assets and Liabilities
3. Quarterly Statement of details of Investment in Shares COM, COIs etc.
4. Quarterly Statement of Sector-wise Distribution of Fund
5. Quarterly Statement of Overdue/Defaults
6. Quarterly Statement of Re-scheduled/re-structured Facilities
7. Quarterly Statement of Loans/Facilities sanctioned and disbursed by the Modaraba during the quarter
FILING REQUIREMENTS FOR COMPANIES
All companies registered with the SECP are required to fulfill certain post incorporation statutory and legal requirements to
stay compliant with their corporate obligations. Fulfilling of these post incorporation requirements will not only bring
transparency in the corporate affairs of a company, but also enhance the SECP’s regulatory capabilities. Besides, necessary
information is readily available to shareholders, investors, creditors and the general public.
Company directors are responsible for filing of various documents and statutory returns containing information about the
company to the registrar concerned. These documents and returns are filed at a specified time prescribed under the
provisions of the Companies Ordinance 1984, whenever a particular event or change takes place in a company’s activity or
structure. Holding of an AGM, registration of mortgage charges and election/change in directors, are some of the examples
of such an event or change. Filing of returns and documents is done at the SECP’s Company Registration Offices through
submission of prescribed forms under the Companies (General Provisions and Forms) Rules, 1985.
Filing requirements differ for each company depending on its company kind and type of business. For details on filing
requirements of all type of companies registered with the SECP, kindly visit the Promoters Guide, Schedule of Fees/Filings,
and Directors and Secretaries Guide on the three links given below. All these three links are on our website.
