Friday, December 19, 2014 5:35:06 PM
http://www.mbbp.com/resources/business/rule12b-25.html
If the issuer wants a late or incomplete report to be deemed to have been filed timely, then the issuer must check a box on the Form 12b-25 that represents, in effect, that the reason(s) the issuer could not make a timely filing “could not be eliminated by the registrant without unreasonable effort or expense”; and that the issuer will, in fact, file the report no later than the 15th calendar day following the prescribed due date, in the case of an annual report on Form 10-K, or not later than the fifth calendar day following the prescribed due date, in the case of a quarterly report on Form 10-Q. In addition, the issuer is required to disclose the reasons for its failure to file in “reasonable detail.”
In addition to those representations, the Form 12b-25 may be required to contain additional information. If, for example, the reason the report cannot be filed timely without unreasonable effort or expense relates to the inability of any person other than the issuer (generally, the issuer’s independent public accounting firm), to furnish any required opinion, report or certification, paragraph (c) of Rule 12b-25 requires the issuer to attach to the Form 12b-25 a statement signed by that person stating the specific reasons why that person was unable to furnish the required opinion, report or certification on time.
Moreover, if the issuer anticipates that any “significant change in results of operations from the corresponding period of the last fiscal year will be reflected in the earnings statements to be included in the report,” then it must say so and attach an explanation of the anticipated changes, both narratively and quantitatively. If appropriate, the issuer must state the reasons that a reasonable estimate of the results cannot be made.
Recent BTZI News
- Form 8-K - Current report • Edgar (US Regulatory) • 06/05/2024 08:00:04 PM
- Form C-AR - Annual Report • Edgar (US Regulatory) • 05/31/2024 02:50:06 PM
VHAI - Vocodia Partners with Leading Political Super PACs to Revolutionize Fundraising Efforts • VHAI • Sep 19, 2024 11:48 AM
Dear Cashmere Group Holding Co. AKA Swifty Global Signs Binding Letter of Intent to be Acquired by Signing Day Sports • DRCR • Sep 19, 2024 10:26 AM
HealthLynked Launches Virtual Urgent Care Through Partnership with Lyric Health. • HLYK • Sep 19, 2024 8:00 AM
Element79 Gold Corp. Appoints Kevin Arias as Advisor to the Board of Directors, Strengthening Strategic Leadership • ELMGF • Sep 18, 2024 10:29 AM
Mawson Finland Limited Further Expands the Known Mineralized Zones at Rajapalot: Palokas step-out drills 7 metres @ 9.1 g/t gold & 706 ppm cobalt • MFL • Sep 17, 2024 9:02 AM
PickleJar Announces Integration With OptCulture to Deliver Holistic Fan Experiences at Venue Point of Sale • PKLE • Sep 17, 2024 8:00 AM