To: Mackie who wrote (4007 ) 2/25/1998 10:49:00 AM From: JOEY Respond to of 27968
I found this on another thread. Good info to increase knowledge on reporting. By the way, what did the last post have to do with FAMH? Ckelton wrote: "90 days for 10-Q, 180 days for 10-K because of all the info contained in the annual report. hope this helps." No, it doesn't help because it appears to be wrong. The Center for Corporate Law, University of Cincinnati College of Law has the complete text of both SEC acts (1933 and 1934) at a site called the Securities Lawyer's Deskbook. According to this link, the 10K (and 10-KSB) must be filed 90 days after the end of the fiscal year:law.uc.edu "A. Rule as to Use of Form 10-K. "This Form shall be used for annual reports pursuant to section 13 or 15(d) of the Securities Exchange Act of 1934 (the "Act") for which no other form is prescribed. This Form also shall be used for transition reports filed pursuant to section 13 or 15(d) of the Act. Annual reports on this form shall be filed within 90 days after the end of the fiscal year covered by the report." And at this link, 10Qs are 45 days:law.uc.edu "A. Rule as to Use of Form 10Q. "1. Form l0-Q shall be used for quarterly reports under Section 13 or 15(d) of the Securities Exchange Act of 1934, filed pursuant to Rule 13a-13 or Rule 15d-13. A quarterly report on this form pursuant to Rule 13a-13 or Rule 15d-13 shall be filed within 45 days after the end of each of the first three fiscal quarters of each fiscal year. No report need be filed for the fourth quarter of any fiscal year." So, unless I'm missing something, if FAMH is REQUIRED to report, then it appears to me that their deadline for the 10-K is Mar 31. If they're not required to report, then their reporting deadline is self-imposed. K Mukhar