This form shall be used for the current reports required by Rule 13a-11 or Rule 15d-11 (Sec. 240.13a-11 or Sec. 240.15d-11 of this chapter) and for reports of nonpublic information required to be disclosed by Regulation FD (Secs. 243.100 and 243.101 of this chapter). [33 FR 18995, Dec. 20, 1968]
Editorial Note: For Federal Register citations affecting Form 8-K, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.fdsys.gov. Sec. 249.308a Form 10-Q, for quarterly and transition reports under sections 13 or 15(d) of the Securities Exchange Act of 1934.
(a) Form 10-Q shall be used for quarterly reports under section 13 or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)), required to be filed pursuant to Sec. 240.13a-13 or Sec. 240.15d-13 of this chapter. A quarterly report on this form pursuant to Sec. 240.13a-13 or Sec. 240.15d-13 of this chapter shall be filed within the following period after the end of the first three fiscal quarters of each fiscal year, but no quarterly report need be filed for the fourth quarter of any fiscal year:
(1) 40 days after the end of the fiscal quarter for large accelerated filers and accelerated filers (as defined in Sec. 240.12b-2 of this chapter); and
(2) 45 days after the end of the fiscal quarter for all other registrants.
(b) Form 10-Q also shall be used for transition and quarterly reports filed pursuant to Sec. 240.13a-10 or Sec. 240.15d-10 of this chapter. Such transition or quarterly reports shall be filed in accordance with the requirements set forth in Sec. 240.13a-10 or Sec. 240.15d-10 of this chapter applicable when the registrant changes its fiscal year end. [67 FR 58506, Sept. 16, 2002, as amended at 69 FR 68236, Nov. 23, 2004; 70 FR 76642, Dec. 27, 2005]
Editorial Note: For Federal Register citations affecting Form 10-Q, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.fdsys.gov.