A foreign private issuer of securities is required to file form 20-F with the United States Securities and Exchange Commission (SEC). There are four types of form 20-F filings. A foreign company need to file Form 20-F to get registered with the SEC. A foreign company can issue its annual report using Form 20-F. If a company changes its fiscal year, it will also need to file a Form 20-F. Finally, if a company operated as a shell company, it needs to file a Form 20-F with the SEC. All of those Form 20-F filings are required by either Section 12(b), 12(g), 13, or 15(d) of the Securities and Exchange Act of 1934, depending on which type of Form 20-F filing is made. Form 20-F is sometimes compared to form 10-K which US companies are required to file. Form 20-F SEC number is SEC 1852. Form 20-F and filing instructions can be downloaded from the SEC website. |
