Companies Act (Cap. 50) - Directors' Duties: Section 157 governing directors' duties and responsibilities in financial oversight and decision-making
Companies Act (Cap. 50) - Financial Statements: Section 201 outlining requirements for financial statements and reports that inform budget decisions
Companies Act (Cap. 50) - Directors' Powers: Section 172 defining powers of directors to manage company's business including budget approval
Corporate Governance Code - Board Conduct: Principle 1 and Provision 1.1 regarding board's conduct of affairs and fiduciary duties in decision-making
Corporate Governance Code - Board Approval: Provision 1.3 specifying matters requiring board approval, including annual budgets
Corporate Governance Code - Accountability: Principle 10 covering board accountability and financial reporting requirements
Company Constitution Requirements: Internal regulations governing quorum requirements, voting procedures, and approval processes
SGX Listing Rules - Continuing Obligations: Chapter 7 requirements for listed companies regarding material information disclosure and financial reporting
Income Tax Act Considerations: Requirements for tax planning, compliance, and deductibility of expenses in budget preparation
Employment Act Compliance: Regulations regarding employment-related obligations and staffing decisions in budget planning
