Companies Act (Cap. 386), article 168

168. (1) The provisions of this Chapter and the Schedules enacted under it shall apply only to the extent that they are n ot inconsistent with, or contradicted by provisions on the financi al reporting of certain types of undertakings or provisions regard ing the distribution of an undertaking’s capital which are laid dow n in other legislative act s in force in Malta. Cap. 371. Cap. 376. (2) Banks and financial institutions shall follow the Banking Rules and Financial Institutions Rules issued by the relevant competent authority under the Banking Act and the Financial Institutions Act , respectively, in relation to the form and content of their annual accounts and any oth er Rules issued by the compete nt authority in this regard. Cap. 403. (3) Insurance and reinsurance undertakings shall comply with any Insurance Rules made under the Insurance Business Act in respect of their annual accounts. (4) Special provisions may be prescribed by the Minister by notice in the Gazette for the annual accounts of investment companies with fixed share capital in lieu of the provisions of the Third Schedule. COMP ANIES [CAP. 386. 113 Accounts of investment company with variable capital. Amended by: IV . 2003.73; IX. 2008.21.