This depends on many factors. If the company is listed, this will be a listing
requirement, for major shareholders, or those with a possible beneficial
ownership. Not all companies are listed,
and not all bourses have the same listing requirements. Mainboard listings certainly require some
form of disclosure, perhaps the top twenty main shareholders, or if there is a
potential conflict of interest. This
must be mentioned in the annual report, and the auditor’s report.
This also depends on the local registration laws. If it is limited liability, this is not a
factor. Even if not, there may develop a
situation where a company needs to disclose the identity of their major share
owners, such as when required by a court of law, or when there is a merger, for
example. Aside from these, no, a company
is not particularly required to show who owns their stock.
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