| No. | Type of Company | Filing of Financial Statements (FS) |
|---|---|---|
| 1 | Solvent exempt private companies (EPCs) | Exempted for XBRL (However, encourage to file XBRL either as FULL XBRL Or FSH) |
| 2 | Insolvent EPCs | 1. Smaller and non-publicly accountable companies – To file FS in Simplified XBRL template, together with PDF copy of FS authorised by directors; and 2. All other companies – To file FS in Full XBRL template. |
| 3 | Companies limited by guarantee | Exempted for XBRL, but need to file PDF copy of FS authorised by Directors |
| 4 | SG-incorporated companies preparing FS using accounting standards other than prescribed accounting standards in Singapore or IFRS | Exempted for XBRL, but need to file PDF copy of FS authorised by Directors |
| 5 | Foreign companies and their local branches | Exempted for XBRL, but need to file PDF copy of FS authorised by Directors |
| 6 | Public / Private companies (limited/unlimited by shares), except: specific companies regulated by MAS, i.e. commercial banks, merchant banks, licensed insurers, finance companies regulated by MAS | 1) Full XBRL 2) FSH + PDF Copy of financial statements authorised by Directors 3) FSH + PDF Copy of financial statements authorised by Directors |