Examples of SEC issuer in a sentence
Therefore, as set out in that definition, an annual information form can be a completed Form 51-102F2 Annual Information Form or, in the case of an SEC issuer (as defined in NI 51-102), a completed Form 51-102F2 or an annual report or transition report under the 1934 Act on Form 10-K, Form 10-KSB or Form 20-F.
U.S. AICPA GAAS, if the acquired business or business to be acquired is not an SEC issuer.
If a document or a series of documents that an SEC issuer files with or furnishes to the SEC in connection with a business acquisition contains all of the information, including financial statements, required to be included in a business acquisition report under the Instrument, the SEC issuer may file a copy of the documents as its business acquisition report.
The manager will provide a written response to the employee within ten (10)business days of meeting with the employee.
ITEM 8: Management’s Discussion and Analysis Interpretation 8.1(1) For the purposes of this Item, MD&A means a completed Form 51-102F1 or, in the case of an SEC issuer, a completed Form 51-102F1 or management’s discussion and analysis prepared in accordance with Item 303 of Regulation S-K or Item 303 of Regulation S-B under the 1934 Act.
An SEC issuer may characterize a total of segments measure as a non-GAAP financial measure in compliance with SEC rules on non-GAAP financial measures and in doing so, the issuer would be complying with the requirements in section 9 of the Instrument in respect of this measure.
Financial statements for a financial year beginning after January 1, 2011 are required to be prepared in accordance with Part 3 of the Instrument, which does not include any reconciliation requirements when an SEC issuer changes its accounting principles.
SEC issuers 8.3(1) If the issuer is an SEC issuer, for any MD&A that is included in the prospectus, include the disclosure prepared in accordance with subsection (2) if the issuer (a) has based the discussion in the MD&A on financial statements prepared in accordance with U.S. GAAP, and (b) is required by subsection 4.1(1) of NI 52-107 to provide a reconciliation to Canadian GAAP.
An SEC issuer may change from Canadian GAAP to U.S. GAAP any time during a year.
If a document or a series of documents that an SEC issuer files with or furnishes to the SEC in connection with a business acquisition contains all of the information, including financial statements, required to be included in a business acquisition report under the Regulation, the SEC issuer may file a copy of the documents as its business acquisition report.