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Regulations & Compliance · PDF

Capital and Amalgamation Reform in 2006

The January 2006 reform changed how share capital and several corporate transactions were recorded.

Source checked · 11 October 2026 Historical document

What the document covers

The direction introduces removal of par value and authorised capital, treasury shares and amalgamation reforms. Its portal outage dates relate only to the 2006 system transition.

Specific requirements and implications

The reform removed par value and authorised capital, introduced treasury-share arrangements and enabled amalgamations. Existing nominal issued capital became the starting amount in the register; paid-up capital continued to describe what had actually been paid. The direction also explains how pending applications and earlier filing errors were handled during the system conversion. Its temporary service interruptions and transition deadlines are historical, not instructions for a present-day transaction.

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.

Read the official PDF ↗
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