Companies Act (Cap. 386), article 188

188. For the purposes of this Chapter, the Minister may by order make regulations which - (a) add to the classes of documents required to be prepared, laid before the company in general meeting or delivered to the Registrar; (b) restrict the categories of companies which have the benefit of any exemption, exception or special provision; (c) require additional matter to be included in a document of any class; (d) otherwise render the accoun ting requirements of this Act more onerous; (e) in derogation of the provisions of article 187, permit a company to present its annual accounts in a different currency from that of its s hare capital, regulate the manner and the conditions as may be considered appropriate for this purpose, and make provision in the Eighth Schedule to this Act for the application of the said Schedule, with such variations as may be specified, in relation to such a company; (f) prescribe conversion rules applicable on a change in the currency in which the share capital of an investment company with variable share capital is expressed; or (g) amend or vary any of the provisions of this Chapter for the purpose of bringing them in line with the COMP ANIES [CAP. 386. 131 requirements of generally accepted accounting principles and practice or g enerally accepted auditing standards. Consequential provisions to article 188.