What is a “calendar month” for purposes of the definitions of “accelerated filer” and “large accelerated filer”?
The term “calendar month” under Rule 12b-2 is interpreted in a manner consistent with the term “calendar month” in determining Form S-3 eligibility. In both cases, a “calendar month” begins on the first day of the month and ends on the last day of that month. For example, if an issuer became subject to the requirements of Section 13(a) on January 15 and remains subject to Section 13(a) through the end of the year, it will have been subject to the requirements of Section 13(a) for eleven “calendar months” as of December 31.
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- What is a "calendar month" for purposes of the definitions of "accelerated filer" and "large accelerated filer"?
