annual return

annual return
Under the Companies Act 1985 in each calendar year a company must file a return in standard form at the Companies Registry showing details of its directors shareholders and other specified information (sections 363 and 364 Companies Acts 1985).

Easyform Glossary of Law Terms. — UK law terms.


annual return
a return made once a year by a company. Every company is required under the Companies Acts to make an annual return to the registrar made up to a date not later than its 'return date'. The return must specify: (i) the address of the registered office; (ii) the whereabouts of the register of members and debenture holders; (iii) a summary of the share capital and debentures; (iv) debts secured by mortgage or charge; (v) the identity of members; (vi) particulars of the company's directors and secretary.

Collins dictionary of law. . 2001.


annual return
An annual summary of a company's capital and shares, together with an up-to-date list of directors and shareholders with their names, addresses and number of shares held, occupation and other directorships of a director and statement of the indebtedness of the company in respect of any secured charges.
The Companies Act 1985 specifies the duty of a company to deliver an annual return and the contents of the annual return (sections 363–364).

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

Игры ⚽ Поможем написать реферат

Look at other dictionaries:

  • annual return — ➔ return2 * * * annual return UK US noun [C] ► FINANCE the amount or rate of income that an investment makes in a year: »Over the last three years, its average annual return was 19.1%. ► LAW a report that companies must send to the government… …   Financial and business terms

  • Annual Return — The return an investment provides over a period of time, expressed as a time weighted annual percentage. Sources of returns can include dividends, returns of capital and capital appreciation. The rate of annual return is measured against the… …   Investment dictionary

  • annual return — A document that must be filed with the Registrar of Companies within seven months of the end of the relevant accounting period (ten months for private companies). Information required on the annual return includes the address of the registered… …   Accounting dictionary

  • annual return — A document that must be filed with the Registrar of Companies within seven months of the end of the relevant accounting period (ten months for private companies). Information required on the annual return includes the address of the registered… …   Big dictionary of business and management

  • annual return — yearly yield, yearly proceeds, return which is earned in one year …   English contemporary dictionary

  • ANNUAL RETURN — годовой доход процентное изменение чистой стоимости активов взаимного фонды за год, зависящее от дивидендных выплат, прироста капитала и реинвестирования данных частей распределенного дохода; …   Глоссарий финансовых и биржевых терминов

  • annual return — /ˌænjuəl rɪ tɜ:n/ noun an official report which a registered company has to make each year to the Registrar of Companies …   Dictionary of banking and finance

  • Average Annual Return - AAR — A percentage figure used when reporting the historical return, such as the three , five and 10 year average returns of a mutual fund. The average annual return is stated net of a fund s operating expense ratio, which does not include sales… …   Investment dictionary

  • compound annual return — CAR The total return available from an investment or deposit in which the interest is used to augment the investment. The more frequently the interest is credited, the higher the CAR. CAR = 1 + (nominal rate number of times interest paid per… …   Big dictionary of business and management

  • annual accounts — annual report; = report and accounts The financial statements of an organization, generally published annually. In the UK, incorporated bodies have a legal obligation to publish annual accounts and file them at Companies House. Annual accounts… …   Accounting dictionary

Share the article and excerpts

Direct link
… Do a right-click on the link above
and select “Copy Link”