If you’re a big company from another country operating in New Zealand, you need to follow some special rules about financial reporting. These rules are found in Subpart 2 of Part 11 of the Companies Act 1993. They apply to what the law calls ‘large overseas companies’. To find out if your company is considered a ‘large overseas company’, you can look at section 198 of the Act. This section explains what makes a company ‘large’ in the eyes of the law. If your company fits this description, you’ll need to follow these financial reporting rules.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6042911.
Subpart 2 of Part 11 imposes obligations on large overseas companies (within the meaning of section 198).
