Forms

Question 0

10Q–quarterly unaudited FS, mda
40 days after end if quarter for large accelerated
45 days other

Answer 0

11K– annual report of employee benefit plans.

Question 1

10K – annually, includes: FS, MDA fin data.
Deadline is
60 days after end of fiscal year for large accelerated filers
75 days- accelerated filers
90 days others

Answer 1

Large accelerated filer–CS over 700 million

Accelerated 75 million or more.

Question 2

20F annually foreign private issuers.

40F Canada. Similar to 10K

Answer 2

6K- semi annually by foreign private issuers.

8K– report major events

Question 3

Form 3,4,5

Answer 3

By directors,officers,owners of more than 10% of a class of equity sec.

Question 6

Interim FS must be audited

Answer 6

1. BS of end of this year and end of last year.
2. IS for most recent quarter, period bet end of last year and end of the most recent fiscal quarter and
3. Cash flow-

Question 8

Audited FS must include BS for the two most recent fiscal years, IS, changes in OE, and cash flow for 3 fiscal year after the date of the most recent BS.

Answer 8

IFRS –2 BS
2 statement of comprehensive income
2 statement of changes inequity
2 cash flow