F2M6 SEC Reporting

Question 1

Accelerated filler

Answer 1

Large accelerated - outstanding equity 700 M or more
Accelerated - 75M to 700 M
Other - less than 75 M

Question 2

Form 10 K

Answer 2

Annual
MD& A, Audited Fin Statement
Large accelerated - 60 days
Accelerated - 75 days
Other - 90 days

Question 3

10 Q

Answer 3

Quarterly -unaudited Fin statement, MD&A
Large accelerated - 40 days
Accelerated - 40 days
Other - 45 days

Question 4

11 K

Answer 4

Employees annual benefit plan

Question 5

20F (Foreign)
40 F (Foreign)

Answer 5

20F - Non US annual report
40F- Canadian Annual Report
prepared by using GAAP or IFRS

listed-Audited fin statement

Question 6

6K -Foreign

Answer 6

Semi annual foreign private issuers, unaudited

Question 7

8 K

Answer 7

Major events

Asset acquisition or disposition
Changes in securities and trading market
Changes in fin accountant or fin statement
Changes in corporate governance or management

Question 8

Form 3,4,5

Answer 8

director, beneficial owner, officer -10% or more

Question 9

Regulation SX-SEC-Quarterly

Answer 9

Interim fin reviewed by Auditor (QUarterly)
Form 10Q-US & 6 K -Foriegn

1. B/s -recent fiscal quarter and as the end of recent fiscal year. B/s preceding quarter is not required unless to understand seasonal impact
2. Income statement-
   - Most recent fiscal quarter-for the period between most recent preceding fiscal year and end of most recent fiscal quarter.
   - May include 12 month preceding cumulative balance.
3. Cash Flow-for the period end of fiscal year and most recent quarter
   - may present 12 month

• Adjustment for fairly representation
• Condensed fin statement =ok

Disclosure-

May omit-
summary of A/c policy, details of accounts that has not change, 
Disc required
-Material contingency
-subsequent event

Question 10

Regulation SX-Annual requirement

Answer 10

2B/s, 3 IS, +CF, changes in owners equity

Question 11

IFRS reuires

Answer 11

2 B/s, 2 IS, 2 statement change is equity, 2 statement of CF

Question 12

Quarterly calculation

Answer 12

• Gain or loss in same quarter,
• Property tax or other exp spread through 12 month
• Revenue for same period

Question 13

SEC XBRL

Answer 13

Extensible Business reporting language

online filling

should be filled within 30 days+ 30 day grace for new fillers

Should update to fillers website within 30 days.