Annual Compliance Calendar under Companies Act, 2013



CONTENT OF ARTICLES
A.  Background
B.   Annual Compliances for OPC
C.  Annual Compliances for Small Company.
D.  Annual Compliances for Private Limited Company other than Small Company.
E.   Annual Compliances for Public unlisted Company.
F.    Annual Compliances for Listed Company under Companies Act, 2013.
G.  Annual Compliances for Listed Company under Listing Agreement.


BACKGROUNGD:

As per Companies Act, 2013 Companies requirements for Companies have been changed in comparison of Companies Act, 1956. Even though Companies Act came into force from 1stApril 2014 but annual Compliances for the Companies for Financial year 2013-14 were as per Companies Act, 1956.

But now for financial year 2014-15 Annual Compliances will be as per Companies Act, 2013. New Annual Forms will be prepared with new Requirements.

Annual Compliances have completely changed from the earlier Compliances.

Major Changes are as follow:
1.    Directors’Report: There are many new clauses, which Companies have to add in Directors’ Report. Like: Disclosure of Sexual Harassment Act, Dates of Board Meetings held during the Financial Year, No. Of Board Meetings attended by the Directors etc.
2.   Annual Return (MGT-7): Earlier Annual Return was required to be prepared in e-form 20B.Now, new form for Annual Return is MGT-7. This is a very lengthy form in comparison to earlier Annual Return under Schedule- V. There are two provisions relating to annual return one is ‘CERTIFICATION’; other one is ‘SIGNING’.

CERTIFICATION of Annual Return by a Company Secretary in practice:
a)             All Listed Companies
b)            Every Company having;
·       Paid-Up share capital of 10 Crore (Ten Crore) rupees or more, or;
·       Turnover of 50 Crore (fifty crore) rupees or more
SIGNING of Annual Return by a Company Secretary in practice:

a)             All Listed Companies
b)            Every Public Company;
c)             Private Limited Company having:
·       Paid up share capital exceeding 50 Lac, or;
·       Turnover exceeding 2 crore.

3.     Financial Statement: Earlier in Companies Act 1956, Companies were required to prepared (Balance Sheet and Statement of Profit& Loss Account) as a part of Annual Report. But now in Companies Act, 2013 there is a requirement to prepare the following as a part of Financial Statements:
a.       Balance Sheet and Statement of Profit& Loss Account
b.     Cash Flow Statement (Except Small Companies and OPC)
c.       Consolidated Financial Statement.

4.     Secretarial Standard: From 1stJuly 2015 onwards, every meeting will be conducted in consolidationwith the provisions of Secretarial Standards and Companies Act, 2013. It needs a lot of Concentration.

ANNUAL COMPLIANCES FORONE PERSONCOMPANY:
S. No.

Section & Rules
Particular of Compliance
1.     
Receipt of MBP-1
184(1)
Form
MBP- 1
Every Director of the Company in First Meeting of the Board of Director in each Financial Year will disclose his interest in other entities.




Every Directoris required to submit with the Company fresh MBP-1 whenever there is change in his interest from the earlier given MBP-1.
2.     
Receipt of DIR- 8
164(2)

Form
DIR - 8
Every Director of the Company in each Financial Year will file with the Company disclosure of non-disqualification.

Meaning of AGM for the OPC means “Resolution passed for the ordinary Business entered into the Minute Book. In case of OPC, there is no need to hold AGM because there is only one Member.
3.     
E- Forms Filing Requirements
92
E-form:

MGT-7
Annual Return: OPC will file its Annual Return within 60 days of entry of ordinary resolution in Minute Book. Annual Return will be for the period 1st April to 31st March.

In Case of OPC, there is no need to hold AGM.
4.     
137
E-form:

AOC-4
Financial Statement: The Company is required to file its Balance Sheet along with statement of Profit and Loss Account and Directors’Report in this form.
Attachment:
Balance Sheet, Statement of Profit& Loss Account, Directors’Report, Auditors’ Report and Notice of AGM.
5.     
Directors’ Report
134
Directors’Report shall be prepared by mentioning of all the information required for Small Company under Section 134.

It should be signed by only One Director.
6.     
Circulation of Financial Statement & other relevant Dox
136
Company shall send to the Members of the Company approved Financial Statement, Directors’Report and Auditors’ Report at least 21 clear days before the date of AGM.
7.     
Board Meetings
173 & SS-I
OPC shall hold a minimum number of two meetings of its Board of Directors every year in such a manner that minimum gap between both the meetings, should be not less than 90 (Ninety) days.
8.     
Appointment of Auditor
139
E-form
ADT-1
Auditor will be appointed for the 5 (Five) year and form ADT-1 will be file for 5-year appointment.
After that every year in AGM, shareholder will ratify the Auditor but there is no need to file ADT-1.
9.     
 Note:

ü  OPC in which there is only one Director Secretarial Standard- 1 will not apply.
ü  OPC does not require to hold AGM so Secretarial Standard II is not applicable on OPC.
ü  Section 98 and Section 100 to 111 are not applicable on One Person Company.
ü  No need of preparation of Cash Flow Statement, in case of OPC.
Above mentioned 8 (Eight) Compliances are Mandatory Yearly compliances for the Private Limited Company. Except above 8 (Eight) there may be event-based compliances for the Small Company.

ANNUAL COMPLIANCES FOR SMALLCOMPANY:
S. No.

Section & Rules
Particular of Compliance
1.     
Receipt of MBP-1
184(1)

Form
MBP- 1
Every Director of the Company in First Meeting of the Board of Director in each Financial Year shall disclose his interest in other entities.




Every Directoris required to submit with the Companya fresh MBP-1, whenever there is change in his interest from the earlier given MBP-1.
2.     
Receipt of DIR- 8
164(2)
143(3)(g)
Form
DIR - 8
Every Director of the Company in each Financial Year will file with the Company disclosure of non-disqualification.
3.     
E- Forms Filing Requirements
92
E-form:

MGT-7
Annual Return: Every Small Company will file its Annual Return within 60 days of holding of Annual General Meeting. Annual Return will be for the period 1st April to 31st March.
4.     
137
E-form:

AOC-4
Financial Statement: Company is required to file its Balance Sheet along with Statement of Profit and Loss Account and Directors’Report in this form.
Attachment:
Balance Sheet, Statement of Profit& Loss Account, Directors’Report, Auditors’ Report and Notice of AGM.
5.     
Directors’ Report
134
Directors’Report shall be prepared by mention of all the information required for Small Company under Section 134.

It should be signed by the “Chairperson” authorized by the Board, where he is not so authorized by at least 2 Directors.
6.     
Circulation of Financial Statement &other relevant Dox
136
Company will send to the members of the Companyapproved Financial Statement,Directors’Reportand Auditors’ Reportat least 21 clear days before the Annual General Meeting.

(Except in case of AGM is called on Shorter Notice)

7.     
Notice of
AGM
101 & SS-II
Every Notice of Annual General Meeting will be prepared as per Section 101 of Companies Act 2013 and Secretarial Standard – II.
8.     
Sending of Notice of AGM
101 & SS
Notice of Annual General Meeting will be sent to following:
·       All Directors, Members, Statutory Auditor.
9.     
Board Meetings
173 &
SS-I
Every Company shall hold a minimum number of TwoMeetings of its Board of Directors every year in such a manner that Minimum gap between both the meetings not less than 90 (Ninety) days.
10.  
Appointment of Auditor
139
E-form
ADT-1
Auditor will be appointed for the 5 (Five) year and form ADT-1 will be filed for 5-year appointment.
After that every year in AGM, Shareholder will ratify the Auditor but there is no need to file ADT-1.
Above mentioned 10 (Ten) Compliances are mandatory yearly compliances for the Private Limited Company. Except above 10 (Ten), there may be event-based compliances for the Small Company.

ANNUAL COMPLIANCES FORPRIVATE LIMITEDCOMPANY OTHER THAN SMALLCOMPANY:
S. No.

Section & Rules
Particular of Compliance
1.     
Receipt of MBP-1
184(1)
Form
MBP- 1
Every Director of the Company in First Meeting of the Board of Director in each Financial Year will disclose his interest in other entities.




Every Directoris required to submit with the Company fresh MBP-1 whenever there is change in his interest from the earlier given MBP-1.
2.     
Receipt of DIR- 8
164(2)
Form
DIR - 8
Every Director of the Company in each Financial Year will file with the Company disclosure of non-disqualification.
3.     
E- Forms Filing Requirements
92
E-form:

MGT-7
Annual Return: Every Small Company will file its Annual Return within 60 days of holding of Annual General Meeting. Annual Return will be for the period 1st April to 31st March.
4.     
137
E-form:

AOC-4
Financial Statement: Companyis required to file its Balance Sheet along with statement of Profit and Loss Account and DirectorReport in this form.
Attachment:
Balance Sheet, Statement of Profit& Loss Account (Including Consolidated Financial Statement), Directors’Report, Auditors’ Report, Cash Flow Statement and Notice of AGM.
5.     

92
MGT-8
Private Company:
Having paid up share capital of 10 Crore or more or turnover of Rs. 50 crore or more shall be certified by a Company Secretary in Practice.
6.     
Directors’ Report
134
Directors’ Report will be prepared by mention of all the information required for Small Company under Section 134.

It should be signed by the “Chairperson” authorized by the Board, where he is not so authorized by at least 2 Directors.
7.     
Circulation of Financial Statement & other relevant Dox
136
Company will send to the members of the Company approved Financial Statement (including consolidated Financial Statement), Cash Flow Statement,Directors’Report and Auditors’ Report at least 21 clear days before the Annual General Meeting.

(Except in case of AGM is called on Shorter Notice).
8.     
Notice of
AGM
101 & SS-II
Every Notice of Annual General Meeting will be prepared as per Section 101 of Companies Act 2013 and Secretarial Standard – II.
9.     
Sending of Notice of AGM
101 & SS
Notice of Annual General Meeting will be sent to following:
·       All Directors, Members, Statutory Auditor.
10.  
Board Meetings
173 & SS-I
Every Company shall hold a minimum number of FOUR meetings of its Board of Directors every year in such a manner that maximum gap between two meetings should not be more than 120 (One hundred twenty) days.Company should hold at least 1 (one) Board Meeting every quarter of calendar year.
11.   
Appointment of Auditor
139
E-form
ADT-1
Auditor will be appointed for the 5 (Five) year and form ADT-1 will be filed for 5-year appointment.
After that every year in AGM shareholder will ratify the Auditor but there is no need to file ADT-1.
12.   
Maintenance of Registers
88
Company will maintain the following mandatory Registers:
·       Register of Director, Director Shareholding, Members.
13.   
Annual Return
92
Annual Return of Every Private Company (Except Small Company) should be signed by Company Secretary in Practice.
Above mentioned 13 (Thirteen) Compliances are Mandatory Yearly compliances for the Private Limited Company. Except above 13 (Thirteen) there may be event-based compliances for the Small Company.


ANNUAL COMPLIANCESFOREVERYPUBLIC LIMITEDCOMPANY:
S. No.

Section & Rules
Particular of Compliance
1.     
Receipt of MBP-1
184(1)
Form
MBP- 1
Every Director of the Company in First meeting of the Board of Director in each Financial Year will disclose his interest in other entities.




Every Directoris required to submit with the Company fresh MBP-1 whenever there is change in his interest from the earlier given MBP-1.
2.     
Receipt of DIR- 8
164(2)
Form
DIR - 8
Every Director of the Company in each Financial Year will file with the Company disclosure of non-disqualification.
3.     
E- Forms Filing Requi-rements
92
E-form:

MGT-7
Annual Return: Every Small Company will file its Annual Return within 60 days of holding of Annual General Meeting. Annual Return will be for the period 1st April to 31stMarch.
4.     
137
E-form:

AOC-4
Financial Statement: Companyis required to file its Balance Sheet along with Statement of Profit and Loss Account, Cash Flow Statement and Directors’Report in this form.
Attachment:
Balance Sheet, Statement of Profit& Loss Account (Including Consolidated Financial Statement), DirectorReport, Auditors’ Report, Cash Flow Statement and Notice of AGM.
5.     

179(3)
MGT-14
Adoption of Financials and DirectorReport:
Company will file MGT-14 along with copy of Board Resolution within 30 days of Board Meeting.
6.     

92
MGT-8
Certification of Annual Return:
Every Companyhaving paid up share capital of 10 Crore or more or turnover of Rs. 50 crore or more shall be certified by a Company Secretary in Practice.
7.     
Directors’ Report
134
Directors’Report will be prepared by mention of all the information required for Small Company under Section 134.

It should be signed by the “Chairperson” authorized by the Board, where he is not so authorized by at least 2 Directors; one of them should be Managing Director if any.
8.     
Circulation of Financial Statement & other relevant Dox
136
Company will send to the Members of the Company approved Financial Statement (including consolidated Financial Statement), Cash Flow Statement, Directors’Report and Auditors’ Report at least 21 clear days before the Annual General Meeting.

(Except in case of AGM is called on Shorter Notice)
9.     
Notice of
AGM
101 & SS-II
Every Notice of Annual General Meeting will be prepared as per Section 101 of Companies Act 2013 and Secretarial Standard – II.
If there are more than 200 Members then Company will give e-voting Facility.
10.  
Sending of Notice of AGM
101 & SS
Notice of Annual General Meeting will be sent to following:
·       All Directors, Members, Statutory Auditor.
·       Secretarial Auditor, If any.
·       Debenture Trustee, if any.
11.   
Board Meetings
173 & SS-I
Every Company shall hold a minimum number of FOUR meetings of its Board of Directors every year in such a manner that maximum gap between two Meetingsshould notbe more than 120 (One hundred twenty) days. Company should hold at least 1 (one) Board Meeting every quarter of calendar year.
12.   
Appointment of Auditor
139
E-form
ADT-1
Auditor will be appointed for the 5 (Five) year and form ADT-1 will be filed for 5-year appointment.
After that every year in AGM shareholder will ratify the Auditor but there is no need to file ADT-1.
13.   
Maintenance of Registers
88
Company will maintain the following mandatory Registers:
·       Register of Director, Director Shareholding, Members.
·       Register of Loan, Guarantee, Investment made by the Company.
·       Register of Contract with Related Parties.
14.   
Annual Return
92
Annual Return of every Private Company (Except Small Company) should be sign by Company Secretary in Practice.


LIMIT BASEDANNUAL COMPLIANCES FORPUBLIC
 LIMITED COMPANIES:
(For Check the Limits please refer my Article Series No. 87 Limits under Companies Act, 2013)

S. No.

Section & Rules
Particular of Compliance
15.   
E- Forms Filing
Requirements
Rule- 22 Chap. V
DPT- 3
Company if accept deposits during the year then it is required to file return of deposits within 30 days of end of financial year.           
16.   
196
MR-1
Return of appointment and re-appointment of Managing Director or Whole Time Director or Manager or KMP.
17.   
149
DIR- 12
Appointment of Independent Director.
18.   
149
DIR- 12
Appointment of Women Director.
19.   
138
MGT-14
Appointment of Internal Auditor.
20.  

205

All below mentioned Company are required to get Secretarial Audit of the Company from the Practicing Company Secretary and repot of PCS will be part of Directors’Report (MR-3).

a)     All Listed Companies
b)     Every Public Company having; 
·       Paid-Up Share Capital of Rs. 50 Crore (fifty crore rupees) or more; or
·       Every Public Company having a Turnover of Rs. 250 Crore (two hundred fifty crore rupees) or more
21.   
Audit Committee
177
All below mentioned companies are required to constitute a Audit Committee and meetings of Committee will be as per Secretarial Standard- I:

       i.          All Public Companies with a paid up capital of ten crore rupees or more;
     ii.          All Public Companies having turnover of one hundred crore rupees or more;
 iii.        All Public Companies, having in aggregate, outstanding loans or borrowings or debentures or deposits exceeding fifty crore rupees or more.
22.  
Nomination & Remuneration Committee
178
All below mentioned companies are required to constitute a Nomination & Remuneration Committee and meetings of Committee will be as per Secretarial Standard- I:
   iv.          All public companies with a paid up capital of ten crore rupees or more;
     v.          All public companies having turnover of one hundred crore rupees or more;
(a)  All public companies, having in aggregate, outstanding loans or borrowings or debentures or deposits exceeding fifty crore rupees or more.
23.  
Vigil Mechanism
178
All below mentioned companies are required to constitute a Audit Committee:

(b)  The Companies which accept deposits from the  
Public;
(c)  The Companies which have borrowed money from banks and public financial institutions in excess of fifty crore rupees

ANNUAL COMPLIANCESFORLISTEDCOMPANY:
S. No.

Section & Rules
Particular of Compliance
1.     
Receipt of MBP-1
184(1)
Form
MBP- 1
Every Director of the Company in First Meeting of the Board of Director in each Financial Year will disclose his interest in other entities.




Every Directoris required to submit with the Company fresh MBP-1 whenever there is change in his interest from the earlier given MBP-1.
2.     
Receipt of DIR- 8
164(2)
Form
DIR - 8
Every Director of the Company in each Financial Year will file with the Company disclosure of non-disqualification.
3.     







E- Forms Filing Requirements
92
E-form:

MGT-7
Annual Return: Every Small Company will file its Annual Return within 60 days of holding of Annual General Meeting. Annual Return will be for the period 1st April to 31st March.
4.     
137
E-form:

AOC-4
Financial Statement: Companyis required to filing its Balance Sheet along with Statement of Profit and Loss Account, Cash Flow Statement and Directors’Report in this form.
Attachment:
Balance Sheet, Statement of Profit& Loss Account (Including Consolidated Financial Statement), Directors’Report, Auditors’ Report, Cash Flow Statement and Notice of AGM.
5.     
179(3)
MGT-14
Adoption of Financials and DirectorReport:
Company will file MGT-14 along with copy of Board Resolution within 30 days of Board Meeting.
6.     
92
MGT-8
Certification of Annual Return:
Every Small Company will file with its Annual Return within 60 days of end of financial year.
7.     
121
MGT-15
Report on AGM:
Company shall prepare in the Report on each AGM.
8.     
179(3)
MGT-14
Appointment of Secretarial Auditor
Company will file MGT-14 along with copy of Board Resolution within 30 days of Board Meeting.

9.     
148(3)
CRA- 2
Appointment of Cost Auditor

Company will file copy of Board Resolution within 30 days of Board Meeting.
10.  

149
DIR- 12
Appointment of Independent Director.
11.   

149
DIR- 12
Appointment of Women Director.
12.   
Directors’ Report
134
Directors’Report will be prepared by mention of all the information required for Small Company under Section 134.

It should be signed by the “Chairperson” authorized by the Board, where he is not so authorized by at least 2 Directors; one of them should be Managing Director if any.
13.   
XBRL

Every Listed Companyis required to prepare its Financial Statement in Extensible Business Reporting system.
14.   
Circulation of Financial Statement & other relevant Dox
136
Company will send to the Members of the Company approved Financial Statement (including consolidated Financial Statement), Directors’Report and Auditors’ Report at least 21 clear days before the Annual General Meeting.
15.   
Notice of
AGM
101 & SS-II
Every Notice of Annual General Meeting will be prepared as per Section 101 of Companies Act 2013 and Secretarial Standard – II.
Every Listed Company will give e-voting facility.
16.   
Sending of Notice of AGM
101 & SS
Notice of Annual General Meeting will be sent to following:
·       All Directors, Members, Statutory Auditor.
·       Secretarial Auditor, If any.
·       Debenture Trustee, if any.
17.   
Board Meetings
173 &SS-I
Every Company shall hold a minimum number of FOUR Meetings of its Board of Directors every year in such a manner that maximum gap between two meeting not more than 120 (One hundred Twenty) days. Company should hold at least 1 (one) Board Meeting every quarter of calendar year.
18.   
Appointment of Auditor
139
E-form
ADT-1
Auditor will be appointed for the 5 (Five) year and form ADT-1 will be file for 5-year appointment.
After that every year in AGM shareholder will ratify the Auditor but here is no need to file ADT-1.
19.   
Maintenance of Registers
88
Company will maintain the following mandatory Registers:
·       Register of Director, Director Shareholding, Members.
·       Register of Loan, Guarantee, Investment made by the Company.
·       Register of Contract with Related Parties.
·       Register of Key Managerial Personnel and their Shareholding.
20.  
E- Voting
108
Voting Through Electronic Means:

It is mandatory for the Listed Company to provide e-voting facility to Shareholders.
21.   
Postal Ballot
110
Voting Through Postal Ballot:

There are certain Items for which it is mandatory for the Companyto provide Postal Ballot Facility.
22.  
Secretarial Audit
204
E- form
MGT-14
All the Listed Companies are required to appoint Company Secretary for Secretarial Audit.
23.  
Internal Auditor
138
E- form
MGT-14
A Company isrequired to appoint Internal Auditor and required to file e-form within 30 days of appointment.
24.  
Audit Committee
177
A Listed Companyisrequired to constitute its Audit Committee and meetings of Committee will be as per Secretarial Standard- I.
25.  
Nomination & Remuneration Committee
178
A Listed Company is required to constitute its Nomination & Remuneration Committee and meetings of Committee will be as per Secretarial Standard- I.
26.  
Stake Holder Relationship Committee
178
A Listed Companyisrequired to constitute its Stake Holder Relationship Committee and meetings of Committee will be as per Secretarial Standard- I.
27.  
Vigil Mechanism
178
A Listed Companyisrequired constituting policy of vigil mechanism.
28.  
Return for Change in Stake of Promoter
93
E- form
MGT- 10
Listed Company shall file a return with the Registrar with respect to change in the number of shares held by promoters and top ten shareholders of such Company, within fifteen days of such change
24.  
E- Forms Filing
Requirements
Rule- 22 Chap. V
DPT- 3
Company if accept deposit during the year then it is required to file return of deposits within 30 days of end of financial year.      
25.  
196
MR-1
Return of appointment and re-appointment of Managing Director or Whole time Director or Manager or KMP.
26.  
203
MR-1
Appointment of KMP:
Company Required to appoint:
1.       Company Secretary
2.      CFO
3.      MD/CEO/WTD
27.  
149
DIR- 12
Appointment of Independent Director.
28.  
149
DIR- 12
Appointment of Women Director.
29.  
205

MR - 3
A Listed Company is required to get Secretarial Audit of the Company from the Practicing Company Secretary and repot of PCS will be part of Directors’Report.

ANNUAL COMPLIANCESUNDER LISTING AGREEMENT:
S. No.

Section & Rules
Particular of Compliance
1.     
Share Transfer Audit
47C
Half yearly within 30 days from the end of Half year.
2.    
Reconciliation of Share Capital Audit
55A
Quarterly, within 30 days from the end of each quarter
3.    
Shareholding Pattern
35
Quarterly, within 21 days from the end of each quarter. Now in XBRL format
4.    
 Unaudited/ Audited Financial Results
41
Unaudited Results with Limited Review Report within 45 days from end of each quarter
Send notice in Newspaper for meeting format is enclosed and inform Stock Exchange also.
After the meeting, within 15 minutes, send results to stock exchange and get it published in newspaper within 2 days of meeting. As per SEBI insider trading and code adopted by Company trading window should be closed as per the days suggested by Management.

Audited Results within 45 days from end of each quarter
Send notice in Newspaper for meeting Format is enclosed and Inform Stock Exchange also.
After the meeting, within 15 minutes, send results to stock exchange and get it published in newspaper within 2 days of meeting. As per SEBIinsider trading and code adopted by Company trading window should be closed as per the days suggested by Management.
5.
Corporate Governance Report
49
Within 15 days from the end of each quarter, enclosed below format


(Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com)

Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. The observations of the author are personal view and the authors do not take responsibility of the same and this cannot be quoted before any authority without the written 


Comments

  1. you are writing very informative article which made things so easy to understand...i appreciate....

    ReplyDelete
  2. Sir,
    can you give article on compliances by newly incorporated company( public and private)

    ReplyDelete
    Replies
    1. Mr. Rakes,

      Already circulated article on the same. will upload here with in 2-3 days,

      Delete
  3. Thanks for your excellent posting www.eradominoqq.com
    dominoqq

    ReplyDelete
  4. wooow! that's awesome article www.eradominoqq.com
    poker online

    ReplyDelete
  5. Thankyou for post that article www.eradominoqq.com
    qiu qiu

    ReplyDelete
  6. Superbly written article, if only all bloggers offered the same content as you, the internet would be a far better place.. December Calendar Printable

    ReplyDelete

  7. Pada permainan Poker Online, ada ber aneka macam meja jumlah pemain yang tersedia. Ada meja yang hanya untuk 3 pemain , 4 pemain dan bahkan sampai 9 pemain. Disini anda bisa pilih sesuai dengan keinginan anda apakah ingin bermain rame – rame atau hanya untuk sedikit pemain saja. Dan sudah banyak sekali orang yang mengemari Poker Online tersebut.
    DOMINOQQ ONLINE
    BandarQ Online

    ReplyDelete

Post a Comment

Popular posts from this blog

Declaration of Commencement of Business - Series 487

Vacancy Updates (Through Google Form) | Dated: 20-August-2020

Process of Conversion of Loan into Equity