Enter to open, tab to navigate, enter to select
Form 20-F
Practical Law Glossary Item 8-386-0012 (Approx. 3 pages)
Glossary
Form 20-F
Form 20-F may be used by foreign private issuers that are not asset-backed issuers as:
- An annual or transition report (when an issuer changes its fiscal year-end) under Section 13 or 15(d) of the Securities Exchange Act of 1934 (Exchange Act).
- A registration statement under Section 12(b) or 12(g) of the Exchange Act.
- A shell company report under Section 13 or 15(d) of the Exchange Act.
It is most often used as an annual report or a registration statement. Reporting companies file Form 20-Fs with the SEC to disclose comprehensive business and financial information about themselves in each of these cases.
A foreign private issuer reporting company must file its annual report on Form 20-F within four months after the end of its fiscal year.
For more information on preparing an annual report on Form 20-F, see Practice Note, Annual Report on Form 20-F. For more information on preparing a registration statement on Form 20-F, see Practice Note, Registration Statement: Form 20-F.
For information about periodic reporting and other disclosure obligations of foreign private issuers that become reporting companies, see Practice Note, Periodic Reporting and Other Disclosure Obligations of Foreign Private Issuers: Overview.