Foreign company accounts must be prepared annually in prescribed form and delivered to the Registrar, with English translations. Every foreign company must annually prepare a balance sheet and profit and loss account in the prescribed form and deliver copies to the Registrar; the Central Government may notify exemptions or modifications. Non English documents require a certified English translation. Alongside the annual accounts the foreign company must file with the Registrar a prescribed-form list of its places of business established in India as at the balance-sheet date.