B days subsequent to the end of the registrant’s most recent fiscal year for fiscal years ending on or after December 15, and before December 15, ; and. Some commenters also were concerned that the proposed deadlines may increase the number of late filings. State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently completed second fiscal quarter. These reports also contain more detailed information that is essential to conduct comparative analyses, as this information is often not contained in earnings releases or other incremental disclosures. This may lead a registrant to either sell its investment, not for business reasons, but in order to remain timely and current in its filing requirements, or cause the investor registrant to be not timely, which could have a number of adverse effects, including the loss of short-form registration.

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One of the key benefits of the Internet is that companies can make information available to many investors and the financial markets quickly and in a cost-effective manner.

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Parallel requirements facilitate the integrated reporting system by simplifying existing rules. To address concerns raised by commenters, a company will determine its public float by looking back at the last business day of its most recently completed second fiscal quarter.

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Small entities that meet the public float and reporting history requirements may incur additional costs in seeking the help of outside experts, particularly outside legal counsel and auditors, or in making any necessary technological investments to speed their reporting process. Our decisions on these requests are discussed in this section. According to these commenters, smaller companies with limited operations and personnel could easily develop a significant public float.

Graphics Discrete graphics adapter model: For Further Information Contact: The amendments may increase the costs to some affected companies, although we seek to minimize those costs.


A quarterly report on this form pursuant to Rule 13a or Rule 15d shall be filed within the following period after the 8182 of each of the first three fiscal quarters of each fiscal year, but no report need be filed for the fourth quarter of any fiscal year:.

The amendments will thus promote greater access for investors.

If a company does not provide kntel access in this manner, it must also disclose the reasons it does not do so. We strive to strike a balance between timely delivery of information to investors and giving companies enough time to prepare their reports. We believe our amendments strike a balance between providing investor access to information and giving companies alternatives in providing this access.

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We believe this intdl is in the best interest of the investing public and will not create any additional burden on the large majority of accelerated filers because the required financial information already will be required to have been filed. In fact, we encourage companies to do so if alternative formats enhance readability and accessibility of the reports, so long as all of the information in the reports remains retrievable.

In addition, the investor registrant may have difficulty in obtaining these financial statements from these non-wholly owned entities in the appropriate timeframe. However, it is our view that, when a company is an accelerated filer and is attempting to raise capital in the marketplace after audited financial information would be required to be filed under the Exchange Act, it is reasonable to delay registration until such financial statements become available.

Providing this disclosure and encouraging companies to post their Exchange Act reports on their websites will provide many intrl, and the vast majority of commenters concurred and were supportive of the proposals.

Hyperlinking through EDGAR will now allow a company to state in all cases that it provides website access as soon as reasonably practicable.

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Certificates Energy Star certified: The amendments will increase costs to some affected reporting companies, although companies may, and some already do, report within the new deadlines voluntarily. As part of our conforming amendments, we are amending Rule of Regulation S-X to address these concerns. In year two of the phase-in period, the general updating period will be reduced from days to days for accelerated filers. Twenty-one commenters questioned the utility of the proposal, especially considering the existence of the Commission’s Inteel website inte the Commission’s recent announcement that its website now provides real-time access to filings.


This will help to decrease further any incremental burdens or costs caused by the new requirement. Currently, a reporting issuer is not required to include audited financial statements for its most recent fiscal year until the 90th day after the end of the fiscal year if it satisfies three conditions:. A larger group of commenters representing primarily companies, business associations, law firms and accounting firms objected to the extent of acceleration and transition period proposed because, in their view, preparing reports in the proposed time frame could result in less accurate filings, which could stifle efficiency.

If the issuer is an accelerated filer, substitute 75 or 60 days, as applicable depending on the issuer’s fiscal year specified in Rules 13a and 15d, for 90 days in the examples for transition inyel on Form K, inel substitute 40 or 35 days, as applicable depending on the issuer’s fiscal year specified in Rules 13a and 15d, for 45 days in the examples for transition reports on Form Q. Imtel and Exchange Commission.

Most participants at the investor summit mentioned their support for our proposals to accelerate the delivery of periodic reports to investors. We inel this freedom should apply to all entities, large and small. Comments also were somewhat mixed on the use of public float as a method to differentiate between 88128. We have considered the amendments in light of the standards in these provisions.