Special Financial Report |
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1. If
the registration statement under the Securities Act of 1933 did not contain
certified financial statements for the registrant's last full fiscal year
(or for the life of the registrant if less than a full fiscal year) preceding
the fiscal year in which the registration statement became effective,
the registrant shall, within 90 days after the effective date of the registration
statement, file a special report furnishing certified financial statements
for such last full fiscal year or other period, as the case may be, meeting
the requirements of the form appropriate for annual reports of the registrant.
If the registrant is a foreign private issuer as defined in
Rule
405 under the Securities Act of 1933, then the special financial report
shall be filed on the appropriate form for annual reports of the registrant
and shall be filed by the later of 90 days after the date on which the
registration statement became effective, or six months following the end
of the registrant's latest full fiscal year.
2. The
report shall be filed under cover of the facing sheet of the form appropriate
for annual reports of the registrant, shall indicate on the facing sheet
that it contains only financial statements for the fiscal year in question,
and shall be signed in accordance with the requirements of the annual
report form.
Regulatory History |
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13 FR 9326, Dec.
31, 1948 36 FR 1891, Feb. 3, 1971 58 FR 60306, Nov. 15, 1993 |
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