Title 15 — Commerce and TradeRelease 119-73

§152 Reports; records for public inspection

Title 15 › Chapter CHAPTER 4— - CHINA TRADE › § 152

Last updated Apr 6, 2026|Official source

Summary

A China Trade Act corporation must use the calendar year as its fiscal year. Each year it must file a report about its business and its finances with the registrar in the form and at the time the rules require. The corporation must give a true copy of that report to every stockholder. The registrar and the Secretary must exchange and keep copies of all reports, applications, and certificates they receive or issue. Those papers are kept on file in their offices and are available for the public to inspect under the rules they set.

Full Legal Text

Title 15, §152

Commerce and Trade — Source: USLM XML via OLRC

(a)For the purposes of this chapter the fiscal year of a China Trade Act corporation shall correspond to the calendar year. The corporation shall make and file with the registrar, in such manner and form and at such time as shall be by regulation prescribed, a report of its business for each such fiscal year and of its financial condition at the close of the year. The corporation shall furnish a true copy of the report to each of its stockholders.

(b)The registrar shall file with the Secretary copies of all reports, certificates, and certified copies received or issued by the registrar under the provisions of this chapter. The Secretary shall file with the registrar copies of all applications for a certificate of incorporation, and certificates received or issued by the Secretary under the provisions of this chapter. All such papers shall be kept on record in the offices of the registrar and the Secretary, and shall be available for public inspection under such regulations as may be prescribed.

Reference

Citations & Metadata

Citation

15 U.S.C. § 152

Title 15 — Commerce and Trade

Last Updated

Apr 6, 2026

Release point: 119-73