New Regulations for Annual Returns from 1 October 2008 The new regulation requires all companies to disclose whether its shares were traded on a regulated market at any point during the period covered by the annual return. For a company whose shares were not so traded, the company is required to provide the names of all its members, but not addresses. For a company whose shares were so traded, the company is required to provide the names and addresses of all members holding (or who held during the period) 5% or more of the issued shares of any class of the company. Additionally, this statutory change also includes 2 new codes for principal activities – for non-trading companies and dormant companies.