Shareholder safeguards and changing year end
The briefing preserves meeting rights where a shareholder requests an AGM within the stated window or a shareholder or auditor asks for statements to be laid. It also requires approval for specified year-end changes, including a year longer than 18 months or a recent prior change. The exemption and simplified timetable therefore sit alongside safeguards against avoiding shareholder scrutiny or repeatedly shifting deadlines.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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