There are approximately 84,000 companies registered in Gibraltar, 28,000 of these have applied to tax exemption.
Almost 100% of Business Information Reports written on offshore companies contain only registry information.

A new law has been passed stating that all companies in Gibraltar will be required to file their accounts annually with Companies House. the ordinance came into effect on 1st April 2000. Companies will be required to file accounts as follows:

Large companies to file full accounts including the balance sheet, profit and loss account, notes, directors' report and auditors' report.

Medium-sized companies filing as for large companies except that the profit and loss account may be in an abridged format.

Small companies required to file abridged balance sheet only.

Definitions - companies are classified by size according to the following parameters.

Large companies: Net Turnover (pro-rated if more than or less than a year) over £19.2 million, Balance Sheet Total (Total Assets) over £9.6 million, average number of persons employed over 250

Medium-sized companies: Net Turnover up to £19.2 million, Balance Sheet Total up to £9.6 million, average number of persons employed up to 250

Small companies: Net Turnover up to £4.8 million, Balance Sheet Total up to £2.4 million, average number of persons employed up to 50

Filing Due Dates: the relevant documents must be filed within 13 months of the financial year end in the case of a private company and within 10 months of the financial year end in the case of a public company. If the financial year-end is the company's first then the period allowed is the greater of the 18 months from the date of incorporation or 13 months from the end of that financial year. If a company chooses the 31st March 2001 as the beginning of its financial year, its financial year ends on the 30th March 2002 and it then has 13 months to file the accounts - it has till the end of April 2003 to file accounts.

Here is a breakdown of information available in Gibraltar and where this information is obtained from.

• Articles of Association
• resolutions of the annual shareholders meetings
• shareholders and percentage of shares held

Direct telephone interview:

• activity/market territory
• client type & number
• premises/branches/divisions/employees
• affiliations
• principals' antecedents
• expansion plans
• balance sheets/profit & loss/projected sales

Business publications and news clippings:

• news articles concerning the subject company and its shareholders

Bankruptcies:

• legal suits
• charges

All publicly available data is collected and verified from each of the above data sources by our locally positioned D&B Correspondent for each Business Information Report request received.

Should you require any further information or have any questions, please contact your local Customer Service Centre.

Business Information Report enquiries which are placed with D&B's Emerging Markets Centre should always contain the below details. Unfortunately, enquiries without the below information have a much higher chance of being returned as an Unable To Locate Report. This is simply due to the fact that data sources in the Emerging Markets are not as sophisticated as those in Western Europe.

• Full Company Name
• Full Head Quarters Address (street, town, country)
• Telephone Number
• Fax Number

Any additional information such as a contact name or line of business would also help to locate the subject of your enquiry.