2014年 萨摩亚国际公司修订法，不记名股票需转换记名股票，需备存会计记录
修正1988年萨摩亚国际公司法的修订法于2014年4月7日生效。
自2014年1月27日起，萨摩亚国际公司无权发行不记名股票。对于已发行的不记名股票，过渡期为2014年4月7日起的12个月。因此，所有不记名股票需要在2015年4月6日或之前注销或赎回。
此外，为了使萨摩亚符合国际标准，修订法还要求进行账目记录。
对于根据1988年国际公司法设立的萨摩亚公司，修订法所规定的主要变化有：
不记名股票和认股证 (S.39) – 不记名股票公司的备忘录需要自2014年1月27日起进行修改，以声明公司无权向持有人发行不记名股票或认股证，转换记名股票；并且自此日期起，公司将不再是不记名股票公司。
过渡条款 (S.39A) – 国际公司在2014年1月27日前向持有者发行的任何不记名股票或认股证将在自2014年国际公司修订法生效日起的12个月期间内继续有效，超出此期限后将不再是不记名股票或认股证。
国际公司必须备存会计记录，以披露下列相关信息：
(a)公司目前的财务状况；
(b)使董事能据此检查，确保公司编制的账目符合本法案的要求；
(c)用于编制财务报表；和
(d)以下详细信息：
(i)收入和支出的所有款项，以及关于收款和支出的事宜；
(ii)所有销售、采购和其他交易；和
(iii)相关实体的资产和负债或安排。
1988年萨摩亚国际公司法中有关不记名股票/认股证的发行、效力和名册登记的第35至38节均废止。
萨摩亚公司的用户应确保在过渡期结束前（2015年4月6日或之前）注销已发行的不记名股票，并按照修订法的要求备存会计记录。
2014年 萨摩亚国际公司修订法内容如下：
________________
2014,No.9
AN ACT to amend the International Companies Act 1988 (“Principal Act”). [7th April 2014]
BE IT ENACTED by the Legislative Assembly of Samoa in Parliament assembled as follows:
1.Short title and commencement-(1) This Act may be cited as the International Companies Amendment Act 2014.
(2) This Act commences on the date it is assented to by the Head of State.
2.Sections 39 and 39A substituted - For sections 39 and 39A of the Principal Act substitute:
“39. Bearer shares and share warrants - A memorandum of a grandfather bearer share company is deemed to be amended with effect from 27 January 2014 to state that the company is not authorised to issue bearer shares or share warrants to bearer, convert registered shares;and with effect from that date, the company shall cease to be a bearer share company.
39A. Transitional provision - Any bearer shares or share warrants that have been issued by an international company to bearer prior to 27 January 2014 shall continue for a period of 12 months from the commencement of the International Companies Amendment Act 2014 and thereafter shall cease to be bearer share or share warrants.”.
3.Section 113 amended - For section 113(1)of the Principal Act substitute:
“(1) An international company must keep accounting records to disclose:
(a)the current financial position of the company; and
(b)enable the directors to check that any accounts prepared by the company under this Part comply with the requirements of this Act; and
(c)allow for the preparation of financial statements;and
(d)details of the following -
(i)all sums of money received and expended and the matters in respect of which the receipt and expenditure takes place;
(ii)all sales and purchases and other transactions; and
(iii)the assets and liabilities of the relevant entity or arrangements.”.
4.Repeal and consequential amendments - (1)Sections 35 to 38 of the Principal Act are repealed.
(2)In section 58 of the Special Purpose International Companies Act 2012 ,for subsection (1) substitute:
“(1) A company must keep accounting records to disclose:
(a) the current financial position of the company; and
(b) enable the directors to check that any accounts prepared by the company under this Part comply with the requirements of this Act; and
(c) allow for the preparation of financial statements;and
(d) details of the following -
(i) all sums of money received and expended and the matters in respect of which the receipt and expenditure takes place;
(ii) all sales and purchases and other transactions; and
(iii) the assets and liabilities of the relevant entity or arrangements.”.
(3)After section 45 of the International Partnership and Limited Partnership Act 1998, insert:
“46.Accounts to be kept - (1) An international partnership or limited partnership must keep accounting records to disclose:
(a) the current financial position of the partnership; and
(b) enable the partners to check that any accounts prepared by the partnership; and
(c) allow for the preparation of financial statements;and
(d) details of the following -
(i) all sums of money received and expended and the matters in respect of which the receipt and expenditure takes place;
(ii) all sales and purchases and other transactions; and
(iii) the assets and liabilities of the relevant entity or arrangements.
(2) The accounts of partner shall be kept at the office of the partner or at such other place as the partner thinks fit and shall at all times be open to inspection by any partner.
(3) The Registrar may in any particular case direct that the accounting and other records of an international partnership or limited partnership be open to inspection by a nauditor acting for a partner, but only upon an undertaking in writing given to the Registrar that information acquired by the auditor during his or her inspection shall not be disclosed by him or her except to that partner.
(4) A person who, being a partner to an international partnership or limited partnership, fails to take all reasonable steps to secure compliance by the partner with the partnership agreement commits an offence.”.
________________
The International Companies Amendment Act 2014 is administered by the Samoa International Finance Authority.
Printed by the Clerk of the Legislative Assembly,
by authority of the Legislative Assembly.
自2014年1月27日起，萨摩亚国际公司无权发行不记名股票。对于已发行的不记名股票，过渡期为2014年4月7日起的12个月。因此，所有不记名股票需要在2015年4月6日或之前注销或赎回。
此外，为了使萨摩亚符合国际标准，修订法还要求进行账目记录。
对于根据1988年国际公司法设立的萨摩亚公司，修订法所规定的主要变化有：
- 不记名股票和认股证
不记名股票和认股证 (S.39) – 不记名股票公司的备忘录需要自2014年1月27日起进行修改，以声明公司无权向持有人发行不记名股票或认股证，转换记名股票；并且自此日期起，公司将不再是不记名股票公司。
过渡条款 (S.39A) – 国际公司在2014年1月27日前向持有者发行的任何不记名股票或认股证将在自2014年国际公司修订法生效日起的12个月期间内继续有效，超出此期限后将不再是不记名股票或认股证。
- 需要记录的账目 (S.113(1))
国际公司必须备存会计记录，以披露下列相关信息：
(a)公司目前的财务状况；
(b)使董事能据此检查，确保公司编制的账目符合本法案的要求；
(c)用于编制财务报表；和
(d)以下详细信息：
(i)收入和支出的所有款项，以及关于收款和支出的事宜；
(ii)所有销售、采购和其他交易；和
(iii)相关实体的资产和负债或安排。
- 废止 S.35 – S.38
1988年萨摩亚国际公司法中有关不记名股票/认股证的发行、效力和名册登记的第35至38节均废止。
萨摩亚公司的用户应确保在过渡期结束前（2015年4月6日或之前）注销已发行的不记名股票，并按照修订法的要求备存会计记录。
2014年 萨摩亚国际公司修订法内容如下：
SAMOA
Arrangement of Provisions- Short title and commencement
- Sections 39 and 39A substituted
- Section 113 amended
- Repeal and consequential amendments
________________
2014,No.9
AN ACT to amend the International Companies Act 1988 (“Principal Act”). [7th April 2014]
BE IT ENACTED by the Legislative Assembly of Samoa in Parliament assembled as follows:
1.Short title and commencement-(1) This Act may be cited as the International Companies Amendment Act 2014.
(2) This Act commences on the date it is assented to by the Head of State.
2.Sections 39 and 39A substituted - For sections 39 and 39A of the Principal Act substitute:
“39. Bearer shares and share warrants - A memorandum of a grandfather bearer share company is deemed to be amended with effect from 27 January 2014 to state that the company is not authorised to issue bearer shares or share warrants to bearer, convert registered shares;and with effect from that date, the company shall cease to be a bearer share company.
39A. Transitional provision - Any bearer shares or share warrants that have been issued by an international company to bearer prior to 27 January 2014 shall continue for a period of 12 months from the commencement of the International Companies Amendment Act 2014 and thereafter shall cease to be bearer share or share warrants.”.
3.Section 113 amended - For section 113(1)of the Principal Act substitute:
“(1) An international company must keep accounting records to disclose:
(a)the current financial position of the company; and
(b)enable the directors to check that any accounts prepared by the company under this Part comply with the requirements of this Act; and
(c)allow for the preparation of financial statements;and
(d)details of the following -
(i)all sums of money received and expended and the matters in respect of which the receipt and expenditure takes place;
(ii)all sales and purchases and other transactions; and
(iii)the assets and liabilities of the relevant entity or arrangements.”.
4.Repeal and consequential amendments - (1)Sections 35 to 38 of the Principal Act are repealed.
(2)In section 58 of the Special Purpose International Companies Act 2012 ,for subsection (1) substitute:
“(1) A company must keep accounting records to disclose:
(a) the current financial position of the company; and
(b) enable the directors to check that any accounts prepared by the company under this Part comply with the requirements of this Act; and
(c) allow for the preparation of financial statements;and
(d) details of the following -
(i) all sums of money received and expended and the matters in respect of which the receipt and expenditure takes place;
(ii) all sales and purchases and other transactions; and
(iii) the assets and liabilities of the relevant entity or arrangements.”.
(3)After section 45 of the International Partnership and Limited Partnership Act 1998, insert:
“46.Accounts to be kept - (1) An international partnership or limited partnership must keep accounting records to disclose:
(a) the current financial position of the partnership; and
(b) enable the partners to check that any accounts prepared by the partnership; and
(c) allow for the preparation of financial statements;and
(d) details of the following -
(i) all sums of money received and expended and the matters in respect of which the receipt and expenditure takes place;
(ii) all sales and purchases and other transactions; and
(iii) the assets and liabilities of the relevant entity or arrangements.
(2) The accounts of partner shall be kept at the office of the partner or at such other place as the partner thinks fit and shall at all times be open to inspection by any partner.
(3) The Registrar may in any particular case direct that the accounting and other records of an international partnership or limited partnership be open to inspection by a nauditor acting for a partner, but only upon an undertaking in writing given to the Registrar that information acquired by the auditor during his or her inspection shall not be disclosed by him or her except to that partner.
(4) A person who, being a partner to an international partnership or limited partnership, fails to take all reasonable steps to secure compliance by the partner with the partnership agreement commits an offence.”.
________________
The International Companies Amendment Act 2014 is administered by the Samoa International Finance Authority.
Printed by the Clerk of the Legislative Assembly,
by authority of the Legislative Assembly.
