Company Particulars
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Unutilised CA / Trade Loss / Donation
Template: Type (CA / Loss / Donation) | YA | Amount
| YA | CA | Trade Loss | Donation | Act |
|---|
Shareholding Movement
Template: Date | Shareholder | Shares (Tab Separated)
| Date | Shareholder | Shares (+/−) | Act |
|---|
analytics Analysis Results
info
Relevant Dates
RD1
CA: The last day of the year of assessment (31 Dec of the YA) in which the CA arose.
·
Trade Loss / Donation: The last day of the calendar year in which the loss / donation arose, taken as incurred on the close of the financial period — e.g. use 31 Dec 2025 for a financial period ending 30 Jun 2025 (see IRAS website for a similar example).
RD2
All types: The first day of the year of assessment in which the income to be set off arises — i.e. 1 Jan of the accounting year in which the income is earned.
Rule
There is no substantial change in shareholders if persons holding shares at both RD1 and RD2 together hold >50% of total issued shares at each of those dates.