Exemption from XBRL Filing Requirements

In:

Companies may apply for exemption from XBRL filing requirements from ACRA, for the following:

Exemptions from specific business rules in filing your financial statements in XBRL format (e.g. removing the requirement for comparative periods in your financial statement, given valid reasons).
Exemption from filing full set of XBRL financial statements, and instead filing Financial Statement Highlights (FSH) in XBRL format only, if you have valid proof that the full set of XBRL financial statements cannot be prepared.
Allowing you to file PDF copy of financial statements, with valid proof that you cannot file the full set of XBRL financial statements, or FSH.

Exemptions are evaluated on a case-by-case basis by ACRA.

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