(1) The revenue account prepared in accordance with Forms A1 to A3 and Form E or in accordance with Forms B1 to B5 and Form E, and the balance sheet set out as Forms D1 to D5 shall be submitted in respect of business in St Lucia only.
(2) Separate statements prepared in the same format are to be submitted in respect of the global business of the company.
(3) Despite subregulation (2), a foreign company instead of submitting statements in respect of the global business of the company in accordance with the Forms stated, may with the approval of the Registrar, deposit with the Registrar a copy of the returns lodged with the Regulatory Authority in the country in which its Head Office is situated.