Sec Form 20-F - Registration Statement/annual Report/transition Report/shell Company Report Page 69
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6916. The mine safety disclosure required by Item 16H.
A registrant that is the operator, or that has a subsidiary that is an operator, of a coal or other mine must provide the
information specified in Item 16H in an exhibit to its annual report on Form 20-F.
17 through 99 [Reserved]
100. XBRL-Related Documents. Only a registrant that prepares its financial statements in accordance with Article 6 of
Regulation S-X (17 CFR 210.6-01 et seq.) is permitted to participate in the voluntary XBRL (eXtensible Business Reporting
Language) program and, as a result, may submit XBRL-Related Documents (§232.11 of this chapter). Rule 401 of Regulation S –
T (§232.401 of this chapter) sets forth further details regarding eligibility to participate in the voluntary XBRL program.
101. Interactive Data File. An Interactive Data File (§232.11 of this chapter) is:
(a) Required to be submitted and posted. Required to be submitted to the Commission and posted on the registrant’s
corporate Web site, if any, in the manner provided by Rule 405 of Regulation S-T (§232.405 of this chapter) if the Form 20-F is
an annual report and the registrant does not prepare its financial statements in accordance with Article 6 of Regulation S-X (17
CFR 210.6- 01 et seq.) and is:
(i) a large accelerated filer (§240.12b-2 of this chapter) that had an aggregate worldwide market value of the voting
and non-voting common equity held by non-affiliates of more than $5 billion as of the last business day of the second fiscal
quarter of its most recently completed fiscal year that prepares its financial statements in accordance with generally accepted
accounting principles as used in the United States and the filing contains financial statements of the registrant for a fiscal
period that ends on or after June 15, 2009;
(ii) a large accelerated filer not specified in subparagraph (a)(i) of this paragraph (101) that prepares its financial
statements in accordance with generally accepted accounting principles as used in the United States and the filing contains
financial statements of the registrant for a fiscal period that ends on or after June 15, 2010; or
(iii) a filer not specified in subparagraph (a)(i) or (a)(ii) of this paragraph (101) that prepares its financial
statements in accordance with either generally accepted accounting principles as used in the United States or International
Financial Reporting Standards as issued by the International Accounting Standards Board, and the filing contains financial
statements of the registrant for a fiscal period that ends on or after June 15, 2011.
(b) Permitted to be submitted. Permitted to be submitted to the Commission in the manner provided by Rule 405 of
Regulation S-T (§232.405 of this chapter) if the:
(i) Registrant prepares its financial statements:
(A) In accordance with either:
(1) Generally accepted accounting principles as used in the United States; or
(2) International Financial Reporting Standards as issued by the International Accounting
Standards Board; and
(B) Not in accordance with Article 6 of Regulation S-X (17 CFR 210.6-01 et seq.); and
(ii) Interactive Data File is not required to be submitted to the Commission under subparagraph (a) of
this paragraph 101.
(c) Not permitted to be submitted. Not permitted to be submitted to the Commission if the registrant prepares its financial
statements in accordance with Article 6 of Regulation S-X (17 CFR 210.6-01 et seq.).
69
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