The Companies Act No. 17 of 2015

Company’s duty to circulate copies of annual financial statement and reports

(1) Every company shall send a copy of its annual financial statement andreports for each financial year to—
(a) every member of the company;
(b) every holder of the company’s debentures; and
(c) every person who is entitled to receive notice of general meetings, send a copy of its financial statement and reports for each financial year.
(2) A company need not send copies of the annual financial statement andreports to a person for whom the company does not have a current address.
(3) A company has the current address for a person if—
(a) an address has been notified to the company by the person as one at which documents may be sent to the person; and
(b) the company has no reason to believe that documents sent to that address will not reach that person.
(4) In the case of a company not having a share capital, a copy need not be sent to anyone who is not entitled to receive notices of general meetings of the company.
Check the current authoritative text and amendment history before relying on a provision.

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