This form shall be used by registered management investment companies, other than small business investment companies registered on Form N-5 (Secs. 239.24 and 274.5 of this chapter), to file reports pursuant to Sec. 270.30b1-5 of this chapter not later than 60 days after the close of the first and third quarters of each fiscal year. [69 FR 11271, Mar. 9, 2004]