26.3. A legal person whose filing period for an annual declaration spans two calendar years and who, in accordance with section 26 or 26.1, updates the information concerning the legal person during the part of that period that is in the second calendar year although no such updating was done during the preceding calendar year, is deemed to have satisfied the annual updating obligation for the preceding calendar year.
The enterprise registrar shall enter each year for which the legal person is deemed to have satisfied the annual updating obligation under the first paragraph in the legal person’s statement of information.