Periodic Reporting and Other Disclosure Obligations of Foreign Private Issuers: Overview | Practical Law

Periodic Reporting and Other Disclosure Obligations of Foreign Private Issuers: Overview | Practical Law

A Practice Note summarizing the periodic reporting and other disclosure obligations of foreign private issuers (FPIs) that become public companies in the United States. Specifically, this Note describes the requirement to file reports with the SEC on Form 20-F and Form 6-K, the SEC review process, and other disclosure obligations of reporting company FPIs, including requirements for non-GAAP financial measures and the application of Regulation FD. This Note also summarizes the risk of potential liability for false or misleading disclosure, shareholders' beneficial ownership reporting requirements, and the significant exemptions from disclosure obligations specially afforded to FPIs.

Periodic Reporting and Other Disclosure Obligations of Foreign Private Issuers: Overview

Practical Law Practice Note Overview 0-508-5490 (Approx. 28 pages)

Periodic Reporting and Other Disclosure Obligations of Foreign Private Issuers: Overview

by Practical Law Corporate & Securities
A Practice Note summarizing the periodic reporting and other disclosure obligations of foreign private issuers (FPIs) that become public companies in the United States. Specifically, this Note describes the requirement to file reports with the SEC on Form 20-F and Form 6-K, the SEC review process, and other disclosure obligations of reporting company FPIs, including requirements for non-GAAP financial measures and the application of Regulation FD. This Note also summarizes the risk of potential liability for false or misleading disclosure, shareholders' beneficial ownership reporting requirements, and the significant exemptions from disclosure obligations specially afforded to FPIs.