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6210 Periods for which Financial Statements are Required [Item 8 of Form 20-F]
us SEC - Financial Reporting Manual
(Last updated: 6/30/2011)
6210.1 Audited Financial Statements Required in a Registration Statement or Annual Report:
Balance Sheet | Statement of Comprehensive Income | Shareholders' Equity | Cash Flow Statement |
2 years | 3 years | 3 years | 3 years |
NOTE: See Section 6410.2(c) and 10220 regarding audited periods required for foreign issuers who have elected to provide U.S. GAAP financial statements in their initial registration statement.
See Section 6300, 10220, and 10320 regarding audited periods required for IFRS issuers. (Last updated: 6/30/2013) |
6210.2 Unaudited Interim Financial Statements Required:
(Last updated: 12/31/2011)
a. Registration statement
General Rule - Interim financial statements are required in a registration statement if the effective date of the registration statement is more than nine months after the end of the last audited financial year. In this circumstance the registration statement should contain consolidated interim financial statements, which may be unaudited (in which case that fact should be stated), covering at least the first six months of the financial year. See exceptions to this general rule in Section 6220.
Financial Statement
| Period Required
|
Balance Sheet
| As of an interim date that complies with the requirements described in the paragraph preceding this table.
|
Statement of Comprehensive Income and Cash Flow Statement
| For the period from the latest fiscal year end to the interim balance sheet date and corresponding period in the prior year.
|
Shareholders' Equity
| For the period from the latest fiscal year end to the interim balance sheet. Presentation of the corresponding period in the prior year is not required.
|
b. Periodic Interim Reports: Foreign private issuers are not subject to the quarterly reporting requirements of Exchange Act Rules 13a-13 and 15d-13. Foreign private issuers that file annual reports on Form 20-F are required only to furnish promptly, in a Form 6-K, material information:
1. Distributed to stockholders or to a national exchange, if made public by that exchange, or
2. Required to be made public by its domestic laws. [Exchange Act Rules 15d-13(b) and 13a-13(b)]
This is a work of the U.S. Government
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