Section 662 of the Companies Ordinance (Cap. 622) requires every Hong Kong company to deliver an annual return to the Companies Registry. For a private company it is due within 42 days after the anniversary of incorporation; a public company or a company limited by guarantee files it within 42 days of its return date, which follows the accounting reference period. The form is NAR1, and it is signed by a director or the company secretary.
The return states the company's name and number, the type, the address of the registered office, the company secretary and the directors with their particulars, the total issued share capital, and the members with the shares each holds and any transfers since the last return. A public company attaches its financial statements. On time, the registration fee for a private company is HK$105; late, it rises in steps from HK$870 to HK$3,480 according to how late it is, and the Registrar cannot waive it. The company and every responsible person can also be prosecuted, with a maximum fine of HK$50,000 for each breach and a daily fine of HK$1,000 for a continuing offence.
Why it matters
The annual return is the public document that shows a Hong Kong company's shareholders. The company particulars report takes its shareholder table from the latest return, so the return itself is the evidence a KYB file keeps. Comparing successive returns shows how directors and holdings have changed.
How Fill Easy relates to it
Annual returns can be ordered from Fill Easy for any year the Registry holds, as PDF images of the filed form, by email or through the API. A real sample is on the CorpVerify page.