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(Last updated: 3/31/2009)
6250.1 Transition reporting is described in Sections 1360 and 1365. Transition reports for foreign private issuers are filed on Form 20-F as follows:
(Last updated: 9/30/2011)
Transition period is:
In a transition report on Form 20 - F, include:
File the transition report within:
More than 6 months
  • Audited financial statements
  • All information required to be filed when Form 20-F is used as an annual report.
Later of four months after either the end of the transition period or the date the issuer elected to change its fiscal year-end.
6 months or less, but more than one month
  • Unaudited financial statements
  • Information required by Items 5, 8.A.7, 13, 14, and 17 or 18 of Form 20-F.
Later of 3 months after either the end of the transition period or the date the issuer elected to change its fiscal year-end.
One month or less
No separate filing is required. The one-month or less transition period must be audited and included in the next annual report on Form 20-F.
No separate filing is required.
6250.2 The staff may consider requests for a transition period of more than 12 months if a longer period is accepted by the issuer's home-country regulator. Issuers that receive an accommodation are required to provide complete unaudited financial statements with all of the applicable (i.e., Article 5 level) disclosures for both the 12-month period and the remaining portion of the transition period.
6250.3 Foreign private issuers filing a registration statement after electing to change their fiscal year end may need to provide more current audited financial statements than are required under the Exchange Act transition reporting rules in order to comply with the age of financial statement requirements in the registration statement. A foreign private issuer's most recently audited financial statements cannot exceed the age specified by Item 8 of Form 20-F (generally 15 months) at the registration statement's date of effectiveness.
11 The next annual report on Form 20-F must include audited financial statements for this transition period.

This is a work of the U.S. Government

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