(a)
Any foreign private issuer, other than an asset-backed issuer (as defined in § 229.1101 of this chapter ), may use this form as a registration statement under section 12 (15 U.S.C. 78l) of the Securities Exchange Act of 1934 (the “Exchange Act”) ( 15 U.S.C. 78a et seq.), as an annual or transition report filed under section 13(a) or 15(d) of the Exchange Act (15 U.S.C. 78m(a) or 78o(d) ), or as a shell company report required under Rule 13a-19 or Rule 15d-19 under the Exchange Act ( § 240.13a-19 or 240.15d-19 of this chapter ).
(b)
An annual report on this form shall be filed within six months after the end of the fiscal year covered by such report.
(c)
A transition report on this form shall be filed in accordance with the requirements set forth in § 240.13a-10 or § 240.15d-10 applicable when the issuer changes its fiscal year end.
Code of Federal Regulations
[47 FR 54781, Dec. 6, 1982, as amended at 70 FR 1625, Jan. 7, 2005; 70 FR 42248, July 21, 2005]
Code of Federal Regulations
Editorial Note:
For Federal Register citations affecting Form 20-F, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at at www.fdsys.gov.