Which of the following would NOT necessitate a special resolution?

A special resolution is typically required for significant decisions that affect the structure or governance of a company, and it usually requires a higher level of approval than an ordinary resolution.

The approval of annual financial statements does not necessitate a special resolution. This process generally falls under the routine operations of a company and can be handled through ordinary resolutions, which typically require a simple majority of votes from the shareholders. Since the annual financial statements are often prepared and presented by management for informational purposes, the approval mechanism is less formal and does not impact the underlying governance or structure of the company.

In contrast, changing the company's articles of association, issuing new shares, and changing the company name all involve modifications that fundamentally alter the company's structure or governance framework, thus requiring a special resolution. These changes are more significant and are meant to ensure that sufficient shareholder approval is obtained, given their potential impact on shareholders and the company's operation.