316 ~~ SECRETARIAL PRACTICE
deliver for registration the same documents as a foreign
company, establishing its place of business here after the
31st October 1929: —
I. Any company incorporated outside Great Britain whose
place of business was first established before the 1st
April 1909.

2. Companies incorporated in Northern Ireland before the
1st January 1922.

3. Companies incorporated in the Irish Free State which
established a place of business in Great Britain before
the 27th March 1923 [s. 344 (2)].

Moreover any foreign company to which Part XI applies,
other than foreign companies mentioned in s. 344 (1) and
(2) (see above), will, if they have not already delivered to the
Registrar all the documents and particulars specified in
paragraphs (a) (b) and (c) of s. 274 (1) of the Act of 1908 as
amended by the Companies (Particulars as to Directors) Act
1917, continue subject to the obligation to deliver such
documents and particulars within one month after it
established a place of business within Great Britain. [S. 344
(3)-]

Particulars of any alteration in any of the documents, or
particulars delivered for registration pursuant to s. 344, must
be delivered to the Registrar for registration within twenty-
one days of the date of the alterations being made, or within
twenty-one days after the date on which notice thereof could
in due course of post have been received in Great Britain
's. 346 and Rule 3 of the Companies (Forms) Order, 1929).
The return should be in the form set forth in Nos. 4F to 6F
of the forms scheduled to this order.

Every foreign company to which Part XI applies is under
similar obligations as to making out a balance sheet containing
such particulars, and including such documents as are imposed
on an English company by ss. 123 to 129. It must deliver
to the Registrar for registration a copy of such balance
sheet (i.e. the balance sheet, including the above-mentioned
particulars and documents) together with a certified transla-
tion if the balance sheet is not in the English language [s. 347].
The requirements of ss. 123 to 129 are considered on pp.
177 to 181 above.

Particulars Every foreign company to which Part XI applies must
bo he iictuiled (i) state the country in which the company is incorporated
documents. in every prospectus issued by it which invites sub-

scriptions for its shares or debentures in Great Britain;

Balance
Sheet.