Form 10-K - Annual / Transition Report Pursuant To Section 13 Or 15(D) Of The Securities Exchange Act Of 1934

ADVERTISEMENT

OMBAPPROVAL
OMB Number: 3235-0063
Expires: December 31, 2012
Estimated average burden
hours ner resnonse ... . 2 Wi.OO
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM lO-K
ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
GENERAL INSTRUCTIONS
A. Rule as to Use of
Form lO-K.
(1) This Form shall be used for annual reports pursuant to Section 13 or 15(d) of
the Securities Exchange
Act ofl934 (15
U.S.C. 78m or 780(d)) (the "Act") for which no other form is prescribed. This Form also shall be used for transition
reports fied pursuant to Section 13 or 15(d) of
the Act.
(2) Annual reports on this Form shall be fied within the following period:
(a) 60 days after
the end of
the fiscal year covered by the report (75 days for fiscal years ending before December 15,2006) for
large
accelerated
filers
(as
defied
in 17 CFR240.12b-2):
(b) 75 days after the end of
the fiscal year covered by,the report for accelerated fiers (as defined in '17 CFR 240.l2b-2); and
(c) 90 days after the end ofthe fiscal year covered by
the report for all other registrants.
(3) Transition reports on this Form shall be fied in accordance with the requirements set forth in Rule 13a-10 (17 CFR
240.13a-10) or Rule l5d-10 (17 CFR 240.15d-10) applicable when the registrant changes its fiscal year end.
(4 ) Notwithstanding paragraphs (2) and (3) ofthis General Instruction A., all schedules required by Article 12 of
Regulation
S-X (17 CFR 210.12-01 - 210.12-29) may, at the option ofthe registrant, be fied as an amendment to the report not
later than 3 0 days after the applicable due date ofthe report.
B. Application of
General Rules and Regulations.
(1) The General Rules and Regulations under the Act (17 CFR 240) contain certain general requirements which are
applicable to reports on any form. These general requirements should be carefully read and observed in the preparation
and fiing of
reports on this Form.
(2) Particular attention is directed to Regulation 12B which contains general requirements regarding matters such as the'
kind and size of paper to be used, the legibility ofthe report, the information to be given whenever the title of securities
is required to be stated, and the fiing ofthe report. The definitions contained in Rule 12b-2 should be especially noted.
See also Regulations 13A and l5D.
C. Preparation of
Report.
(1) This form is not to be used as a blank form to be filled in, but only as a guide in the preparation of the report on paper
meeting the requirements of
Rule 12b-12. Except as provided in General Instruction G, the answers to the items shall
be prepared in the maner specified in Rule 12b-13.
(2) Exceptwhereinormation is required to be given forthe fiscal yearoras ofaspecified date, itshall be given
as of
the latestpracticable
date.
(3) Attention is directed to Rule 12b-20, which states: "In addition to the information expressly required to be included in
a statement or report, there shall be added such fuer material information, if any, as may be necessar to make the required
SEC 1673 (04-09)
Persons who respond to the collection of information contained
in this form are not required to respond unless the form displays
a currently valid OMB control number.
JD i 9lblb

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Legal