Title
Reportorial Requirements for Public Corporations
Law
Sec Memorandum Circular No. 5, S. 2005
Decision Date
Sep 19, 2005
Corporations with assets over P50 million, at least 200 stockholders, and each holding a minimum of 100 shares must notify the Commission of their status and include this information in their audited financial statements starting in 2006.

Q&A (SEC MEMORANDUM CIRCULAR NO. 5, S. 2005)

A corporation is considered a 'public company' if it has assets worth at least Fifty Million Pesos (₱50,000,000.00), has a minimum of two hundred (200) stockholders, and each stockholder owns at least one hundred (100) shares.

Secretaries of such corporations are required to notify the Securities and Exchange Commission (SEC) in writing, no later than November 30, 2005, stating that the corporation has attained the status of a 'public company' and indicating the date this status was attained.

Secretaries must inform the SEC in writing not later than November 30, 2005.

They must disclose the information regarding their status as public companies, the date the status was attained, and other relevant data in their audited financial statements due for submission from 2006 onwards.

This is the date the SEC Memorandum Circular No. 5, s. 2005 was adopted and it also signifies when the memorandum took effect immediately.

These requirements are mandated under Section 17.2 of the Securities Regulation Code.

The secretaries of corporations that meet the criteria of a public company as defined in Section 17.2 of the Securities Regulation Code.

To ensure transparency and provide the SEC and the public with accurate information about corporations that have significant assets, a large number of stockholders, and substantial stock ownership, thereby promoting investor protection and regulatory oversight.

No, the definition also requires a minimum number of stockholders (200) and that each stockholder owns at least 100 shares, in addition to the asset valuation of at least ₱50 million.

The memorandum excerpt provided does not specify any penalties for non-compliance, focusing instead on the requirements and procedures.


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