Under the Variable Capital Companies (VCC) Act, all VCCs are required to file their annual returns with ACRA. The AR must be filed after the VCC has held its annual general meeting (AGM) and within 7 months after the end of the VCC’s financial year. 

The VCC must also submit the date of its annual general meeting, if it has held its AGM, as well as its financial statements and the financial statements of its sub-funds (if applicable). 

Officers of the VCC may face enforcement action for failing to file the VCC’s annual returns.

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