6k Sec Form Report Of Foreign Private Issuer Pursuant To Rule 13a 16 Or 15d 16 Under The Page 4

ADVERTISEMENT

(1) An issuer must submit the Form 6-K report in electronic format in the English language in accordance with Regulation S-
T Rule 306 (17 CFR 232.306) and Exchange Act Rule 12b-12(d) (17 CFR 240.12b-12(d)), as referenced in Regulation S-T Rule 306(a)
(17 CFR 232.306(a)), except as otherwise provided by this Form. An issuer submitting the Form 6-K in paper must meet the requirements
of Exchange Act Rule 12b-12(d) (17 CFR 240.12b-12(d)). In accordance with, or in addition to, the list of documents specified in
Exchange Act Rule 12b-12(d)(2) (17 CFR 240.12b-12(d)(2)), an issuer must provide a full English translation of the following documents
furnished under cover of Form 6-K whether submitted electronically or in paper:
press releases;
communications and other documents distributed directly to security holders for each class of securities to which a
reporting obligation under Exchange Act Section 13(a) or 15(d) pertains, except for offering circulars and prospectuses
that relate entirely to securities offerings outside the United States (“foreign offerings”); and
documents disclosing annual audited or interim consolidated financial information.
(2) In addition to the documents specified in Exchange Act Rule 12b-12(d)(3) (17 CFR 240.12b-12(d)(3)), an issuer may furnish
under cover of Form 6-K, whether submitted electronically or in paper, an English summary instead of a full English
translation of a report required to be furnished and made public under the laws of the issuer’s home country or the rules
of the issuer’s home country stock exchange, as long as it is not a press release and is not required to be and has not been
distributed to the issuer’s security holders. Such a document may include a report disclosing unconsolidated financial
information about a parent company.
(3) An issuer is not required to submit under cover of Form 6-K an offering circular or prospectus that pertains solely to a foreign
offering, even when an English translation or English summary is available, if the issuer has already submitted a Form 6-
K or filed a Form 20-F or other Commission filing on EDGAR that reported material information disclosed in the offering
circular or prospectus. If an issuer has not previously disclosed this material information to the Commission, it may submit
in electronic format under cover of Form 6-K an English translation or English summary of the portion of the foreign offering
circular or prospectus that discusses the new material information.
(4) Any submitted English summary must meet the requirements of Exchange Act Rule 12b-12(d)(3)(ii) (17 CFR 240.12b-
12(d)(3)(ii)). An issuer may submit the unabridged foreign language report or other document along with the English
summary or English translation as permitted by Regulation S-T Rule 306(b) (17 CFR 232.306(b)) for electronic filings and
Exchange Act Rule 12b-12(d)(4) (17 CFR 240.12b-12(d)(4)) for paper filings.

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Legal
Go
Page of 4