ISLAMABAD: Every newly-incorporated company having share capital is required to issue its shares only in book-entry form, in line with the procedure notified by the Commission. Through an S.R.O.327(I)/2026 issued by the SECP, the commission has introduced draft amendments to the Companies Regulations, 2024. Under the revised regulations, every company shall execute and record all share transactions, including allotment, transfer, buy-back or any other movement of shares, in the Central Depository System prior to reporting such transactions to the registrar under the Act, and shall attach with the relevant statutory return(s), the statement(s) issued by the Central Depository, as notified by the Commission, evidencing the details of, or any change in, shareholding. For the purposes of these Regulations, and to ensure compliance with any notifications, rules or regulations issued by the Commission under section 72 of the Act, the Central Depository shall, upon request of an issuer company, provide statements or records relating to allotment, transfer, buy-back of shares or list of shareholders, list of beneficial owners reflecting the position as of the last business day immediately preceding the date of such request, or any other relevant record pertaining to book-entry securities as may be notified by the Commission. The Central Depository may further facilitate issuer companies of CDS-eligible securities by providing system-based access to, or download of, such information as may be required for compliance with the regulatory requirements issued by the Commission from time to time. In addition, the CDC may, without any request of the Issuers, make available to the Issuers of un-listed companies, the list of beneficial owners) reflecting the position as of the last business day, the SECP added. Copyright Business Recorder, 2026