WebSECTION 2. Scope of application This memorandum circular is applicable to the following: 1. SEC-registered domestic stock corporations with annual gross sales or gross revenue of at least Five Million Pesos (P 5,000,000.00); 2. Investment Companies and Publicly-held Companies enumerated in Section 17.2 of the Securities Regulation Code: Page 1 ... http://philcpa.org/2024/08/remember-to-file-your-general-form-financial-statements-gffs/
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