ILN: ESTABLISHING A BUSINESS ENTITY: AN INTERNATIONAL GUIDE

[ESTABLISHING A BUSINESS ENTITY IN LITHUANIA] 313

shall define the remuneration of the CEO and members of the board and supervisory board. The remuneration policy as well as the results of the general meeting of shareholders which has approved the policy shall be made publicly available on company‘s website during all its’ validity period. 3.2 Reporting Requirements The set of annual financial statements of a company together with the annual report of the company and the auditor's report (if applicable) must be submitted to the Register of Legal Entities not later than within 30 days after the annual general meeting of shareholders of the company (it must be held within 4 months from the close of the financial year of the company). 3.3 Requirements for Local Shareholding / Directors For shareholders, there are no specific requirements in respect of their nationality (may be either Lithuanian or a foreign individual or company). There are no specific requirements for the CEO and members of the board in respect to their education, except for the requirement that they must be natural persons. Nevertheless, specific laws that regulate activity of the company it is engaged in, or soft law may define certain requirements applicable to the CEO and members of the board. For information related to the employment of the CEO from foreign countries please refer to Article 4.4 below. 3.4 Protection of Minority Shareholders The legislation of the Republic of Lithuania does not provide any exceptional rights for minority shareholders. The rights of shareholders depend on the number of shares owned by the shareholder.

Legal acts grant several rights for protection of minority shareholders, such as: • the right to take an action for declaring the decisions of a company's bodies invalid, within 30 days of the day when the plaintiff found out or should have found out about the contested decision; • company must at a shareholder's written request and not later than within seven days from the receipt of the request, grant the access to and (or) submit to him/her copies of particular documents related to company (such as articles of association of the company, annual and interim financial statements, minutes of the general meetings of shareholders, etc.). The company may refuse to grant the shareholder the access to such information and/or documents if they are related to confidential information or commercial (industrial) secret unless the shareholder provides a written pledge not to disclose the commercial (industrial) secret or confidential information. The company must grant access to the shareholder to other information of the company and/or provide copies of documents if such information and documents, including information and documents, related to confidential information and commercial (industrial) secret of the company, are necessary to the shareholder to fulfil the requirements set by legal acts; • shareholders owning not less than 1/10 of the company's shares have a right to initiate the convocation of general meeting of shareholders (Articles of

ILN Corporate Group – Establishing a Business Entity Series

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