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  • 監査済み財務諸表とGISの提出期限

監査済み財務諸表とGISの提出期限

25 Jan 2018
  • 監査済み財務諸表とGISの提出期限

2018年SEC 覚書通達 No. 3: 監査済み財務諸表とGISの提出

2017年12月期が決算の企業の監査済み財務諸表とGISの提出について

1. 支店、駐在員事務所、RHQ, ROHQを含むすべての企業は、SECの登録番号の末尾に応じて以下を提出期限とする。

April 16, 17, 18, 19, 20          :           “1”, “2”

April 23, 24, 25, 26, 27       :           “3”, “4”

April 30, May 2, 3, 4          :           “5”, “6”

May 7, 8, 9, 10, 11                :           “7”, “8”

May 14, 15, 16, 17, 18           :           “9”, “0” 

GISの提出期限

全てのSEC登録企業はGISを以下のスケジュールで提出しなければならない。:

(a) 株式会社 - 付属定款に記載の年次株主総会から30日以内

(b) 非株式会社 - 付属定款に記載の年次総会から30日以内

(c) 外国企業 - SECライセンスに記載のSECライセンス発行日から30日以内

※詳細は、SECの通達をダウンロードの上ご確認ください。 

.

SEC Memorandum Circular No. 3 (Series of 2018), 2018 Filing of Annual Financial Statements and General Information Sheet
Download PDF [1588 kb]
Download PDF [1588 kb]
Download PDF [1588 kb]
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