A news article discusses current or recent news of either general interest (i.e. daily newspapers) or of a specific topic (i.e. political or trade news magazines, club newsletters, or technology news websites). A news article can include accounts of eye witnesses to the happening event. It can contain photographs, accounts, statistics, graphs, recollections, interviews, polls, debates on the topic, etc. Headlines can be used to focus the reader’s attention on a particular (or main) part of the article. The writer can also give facts and detailed information following answers to general questions like who, what, when, where, why and how. Quoted references can also be helpful. References to people can also be made through written accounts of interviews and debates confirming the factuality of the writer’s information and the reliability of his source. The writer can use redirection to ensure that the reader keeps reading the article and to draw her attention to other articles. For example, phrases like "Continued on page 3” redirect the reader to a page where the article is continued. While a good conclusion is an important ingredient for newspaper articles, the immediacy of a deadline environment means that copy editing often takes the form of deleting everything past an arbitrary point in the story corresponding to the dictates of available space on a page. Therefore, newspaper reporters are trained to write in inverted pyramid style, with all the most important information in the first paragraph or two. If less vital details are pushed towards the end of the story, the potentially destructive impact of draconian copy editing will be minimized.
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.