According to the Malta Commercial Law, Public Limited Companies and Limited Liability Companies are obliged to file their financial statements to the Registrar of Companies. For certain companies, only abridged accounts are available. This applies to the companies that do not exceed the limit of the two of the three following criteria outlined in the Maltese Companies Act:
- Balance sheet total: Euro 2,562,310.74
- Turnover: Euro 5,124,621.48
- Average number of employees during the account period: 50