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dormant company
In the United Kingdom, a dormant company is a company whose transactions have been limited to payment for shares taken by subscribers to the memorandum of association, fees paid to the Register of Companies for a change of company name, the re-registration of a company and filing annual returns and payment made in respect of civil penalties imposed by the Registrar of Companies for delivering accounts to the Registrar after the statutory time allowed for filing.〔(Dormant company accounts ) Chapter 8 of ''Life of a Company - Part 1 Annual Requirements - GP2'', Companies House〕
Under the new Companies Act there are exceptions for certain companies. For example, some financial and insurance companies are under obligation to file their full accounts, regardless of their status.
== References ==
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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