Are the requirements different for a foreign private issuer that does not file interim reports?
Pursuant to Listing Rule 5250(c)(2), all foreign private issuers must publish in a press release, which would also be submitted on a Form 6-K, an interim balance sheet and income statement as of the end of its second quarter. This information, which must be presented in English but does not have to be reconciled to U.S. GAAP, must be provided not later than six months following the end of the issuer’s second quarter.
Pursuant to Listing Rule 5250(c)(2), all foreign private issuers must file a Form 6-K with an interim balance sheet and income statement as of the end of its second quarter. This information, which must be presented in English but does not have to be reconciled to U.S. GAAP, must be provided not later than six months following the end of the company’s second quarter.
Related Questions
- What notification is required to be submitted to NASDAQ when a foreign private issuer relies on an exemption to the corporate governance requirements?
- What disclosure is required by a foreign private issuer that follows a home country practice in lieu of one or more of the Listing Rules?
- Are the requirements different for a foreign private issuer that does not file interim reports?
