Filing of Financial Statements (FS) with Annual Returns (AR)

(i) Companies required to file financial statements (FS) with their Annual Return (AR)

• Financial Statements are to be filed in XBRL format.

(ii) Companies not required to file their financial statements (FS) with their Annual Return (AR)

Companies that are not required to file financial statements must instead submit a declaration online when they file their Annual Returns via ACRA. The declaration will appear in the transaction based on the company type selected during annual return filing with ACRA.