修正1988年薩摩亞國際公司法的修訂法于2014年4月7日生效。

自2014年1月27日起，薩摩亞國際公司無權發行不記名股票。對于已發行的不記名股票，過渡期為2014年4月7日起的12個月。因此，所有不記名股票需要在2015年4月6日或之前注銷或贖回。

此外，為了使薩摩亞符合國際標準，修訂法還要求進行賬目記錄。

對于根據1988年國際公司法設立的薩摩亞公司，修訂法所規定的主要變化有：

1. 不記名股票和認股證

不記名股票和認股證 (S.39) – 不記名股票公司的備忘錄需要自2014年1月27日起進行修改，以聲明公司無權向持有人發行不記名股票或認股證，轉換記名股票；并且自此日期起，公司將不再是不記名股票公司。

過渡條款 (S.39A) – 國際公司在2014年1月27日前向持有者發行的任何不記名股票或認股證將在自2014年國際公司修訂法生效日起的12個月期間內繼續有效，超出此期限后將不再是不記名股票或認股證。

1. 需要記錄的賬目 (S.113(1))

國際公司必須備存會計記錄，以披露下列相關信息：
(a)公司目前的財務狀況；
(b)使董事能據此檢查，確保公司編制的賬目符合本法案的要求；
(c)用于編制財務報表；和
(d)以下詳細信息：
　　(i)收入和支出的所有款項，以及關于收款和支出的事宜；
　　(ii)所有銷售、采購和其他交易；和
　　(iii)相關實體的資產和負債或安排。

1. 廢止 S.35 – S.38

1988年薩摩亞國際公司法中有關不記名股票/認股證的發行、效力和名冊登記的第35至38節均廢止。

薩摩亞公司的用戶應確保在過渡期結束前（2015年4月6日或之前）注銷已發行的不記名股票，并按照修訂法的要求備存會計記錄。

2014年 薩摩亞國際公司修訂法內容如下：

SAMOA

Arrangement of Provisions

1. Short title and commencement
2. Sections 39 and 39A substituted
3. Section 113 amended
4. Repeal and consequential amendments

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2014,No.9

AN ACT to amend the International Companies Act 1988 (“Principal Act”). [7th April 2014]

BE IT ENACTED by the Legislative Assembly of Samoa in Parliament assembled as follows:
1.Short title and commencement-(1) This Act may be cited as the International Companies Amendment Act 2014.
(2) This Act commences on the date it is assented to by the Head of State.

2.Sections 39 and 39A substituted - For sections 39 and 39A of the Principal Act substitute:

“39. Bearer shares and share warrants - A memorandum of a grandfather bearer share company is deemed to be amended with effect from 27 January 2014 to state that the company is not authorised to issue bearer shares or share warrants to bearer, convert registered shares;and with effect from that date, the company shall cease to be a bearer share company.

39A. Transitional provision - Any bearer shares or share warrants that have been issued by an international company to bearer prior to 27 January 2014 shall continue for a period of 12 months from the commencement of the International Companies Amendment Act 2014 and thereafter shall cease to be bearer share or share warrants.”.

3.Section 113 amended - For section 113(1)of the Principal Act substitute:

“(1) An international company must keep accounting records to disclose:
(a)the current financial position of the company; and
(b)enable the directors to check that any accounts prepared by the company under this Part comply with the requirements of this Act; and
(c)allow for the preparation of financial statements;and
(d)details of the following -
(i)all sums of money received and expended and the matters in respect of which the receipt and expenditure takes place;
(ii)all sales and purchases and other transactions; and
(iii)the assets and liabilities of the relevant entity or arrangements.”.

4.Repeal and consequential amendments - (1)Sections 35 to 38 of the Principal Act are repealed.
(2)In section 58 of the Special Purpose International Companies Act 2012 ,for subsection (1) substitute:

“(1) A company must keep accounting records to disclose:
(a) the current financial position of the company; and
(b) enable the directors to check that any accounts prepared by the company under this Part comply with the requirements of this Act; and
(c) allow for the preparation of financial statements;and
(d) details of the following -
(i) all sums of money received and expended and the matters in respect of which the receipt and expenditure takes place;
(ii) all sales and purchases and other transactions; and
(iii) the assets and liabilities of the relevant entity or arrangements.”.
(3)After section 45 of the International Partnership and Limited Partnership Act 1998, insert:

“46.Accounts to be kept - (1) An international partnership or limited partnership must keep accounting records to disclose:
(a) the current financial position of the partnership; and
(b) enable the partners to check that any accounts prepared by the partnership; and
(c) allow for the preparation of financial statements;and
(d) details of the following -
(i) all sums of money received and expended and the matters in respect of which the receipt and expenditure takes place;
(ii) all sales and purchases and other transactions; and
(iii) the assets and liabilities of the relevant entity or arrangements.
(2) The accounts of partner shall be kept at the office of the partner or at such other place as the partner thinks fit and shall at all times be open to inspection by any partner.

(3) The Registrar may in any particular case direct that the accounting and other records of an international partnership or limited partnership be open to inspection by a nauditor acting for a partner, but only upon an undertaking in writing given to the Registrar that information acquired by the auditor during his or her inspection shall not be disclosed by him or her except to that partner.
(4) A person who, being a partner to an international partnership or limited partnership, fails to take all reasonable steps to secure compliance by the partner with the partnership agreement commits an offence.”.

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The International Companies Amendment Act 2014 is administered by the Samoa International Finance Authority.

Printed by the Clerk of the Legislative Assembly,
by authority of the Legislative Assembly.