Search within this section
Select a section below and enter your search term, or to search all click Financial Reporting Manual
Favorited Content
6240 Due Date for Annual Reports on Form 20-F
us SEC - Financial Reporting Manual
(Last updated: 3/31/2009)
6240.1 General Rule:
(Last updated: 10/30/2020)
a. An annual report on Form 20-F is required to be filed within four months after the foreign private issuer's fiscal year-end.
b. If the audited financial statements for the most recently completed fiscal year have been included in a registration statement before the four month due date of the annual report on Form 20-F, the due date of the Form 20-F remains at four months. While many companies in this situation file the Form 20-F early, there is no requirement to do so.
6240.2 Special Report on Form 20-F Triggered by an Initial Registration Statement
(Last updated: 9/30/2011)
When a registration statement is declared effective or becomes effective by operation of law within 3 months after a foreign private issuer's fiscal year-end and the audited financial statements of the just recently completed year are not included, the following reporting requirements apply:
If the registrant is subject only to the Exchange Act reporting requirements of Section 15(d):
| A Special Report on Form 20-F must be filed by the later of 90 days after the registration statement is declared effective or four months after fiscal year-end. A complete annual report on Form 20-F is not required until the following fiscal year. [Exchange Act Rule 15d-2]
|
If the registrant has registered a class of securities under Section 12:
| An annual report on Form 20-F must be filed within four months after the most recent fiscal year end for which the registrant filed financial statements. [Exchange Act Rule 13a-1; Form 20-F]
|
This is a work of the U.S. Government
Link copied
