6k Sec Form Report Of Foreign Private Issuer Pursuant To Rule 13a 16 Or 15d 16 Under The Page 3

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(4) An issuer furnishing the Form 6-K in paper under one of the above rules, or as otherwise permitted by the Commission, must
deposit with the Commission eight complete copies of the Form 6-K report. An issuer must also file at least one complete
copy of the Form 6-K with each United States stock exchange on which any security of the issuer is listed and registered
under Section 12(b) of the Exchange Act. The issuer must have signed at least one of the paper copies deposited with the
Commission and one filed with each United States stock exchange in accordance with Exchange Act Rule 12b-11(d) (17 CFR
240.12b-11(d)) when submitting the Form 6-K in paper to the Commission. An issuer submitting the Form 6-K in paper must
also conform the unsigned copies. When submitting the Form 6-K in electronic format to the Commission, an issuer may
submit a paper copy containing typed signatures to each United States stock exchange in accordance with Regulation S-
T Rule 302(c) (17 CFR 232.302(c)).
(5) 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). XBRL-Related Documents submitted as an exhibit to a Form
6-K must be listed as exhibit 100. Rule 401 of Regulation S –T (§232.401 of this chapter) sets forth further details regarding eligibility to
participate in the voluntary XBRL program.
(6) 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 corpo-
rate Web site, if any, in the manner provided by Rule 405 of Regulation S-T (§232.405 of this chapter) and, as submitted, listed as exhibit
101, if 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 described in subparagraph (a)(i), (ii) or (iii) of this paragraph (6), except that an Interactive Data File: first is required for a periodic
report on Form 10-Q (§249.308a of this chapter), Form 20-F (§249.220f of this chapter) or Form 40-F (§249.240f of this chapter), as
applicable; and is required for a Form 6-K (§249.306 of this chapter) only when the Form 6-K contains either of the following: audited
annual financial statements that are a revised version of financial statements that previously were filed with the Commission that have
been revised pursuant to applicable accounting standards to reflect the effects of certain subsequent events, including a discontinued
operation, a change in reportable segments or a change in accounting principle; or current interim financial statements included
pursuant to the nine-month updating requirement of Item 8.A.5 of Form 20-F, and, in either such case, the Interactive Data File would be
required only as to such revised financial statements or current interim financial statements regardless whether the Form 6-K contains
other financial statements:
(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 prin-
ciples 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 (6) 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 (ii) of this paragraph (6) 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)(i) of this paragraph
(6).
(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.).
D. Treatment of Foreign Language Documents.
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