Annex A: Non-financial disclosure requirements of Forms F-1, F-3 and Form 20-F
SUPPLEMENT - SECURITIES OFFERINGS AND LISTINGS IN THE US: AN OVERVIEW FOR NON-US ISSUERS (2007 UPDATE) - March 01, 2007
This checklist summarizes the non-financial disclosures required by Forms F-1, F-3 and Form 20-F (when used either as a registration statement or an annual report). Issuers eligible to use Form F-3 are generally permitted to incorporate much of this non-financial information by reference to the issuer's annual report on Form 20-F. In addition, certain non-IPO issuers may incorporate this information into Form F-1.
Note that, whether or not prescribed by any form, 1934 Act Rule 12b-20 requires inclusion of "such further material information, if any, as may be necessary to make the required statements, in light of the circumstances under which they are made" not misleading. In addition, the checklist is only a summary of certain key provisions. Please refer to the relevant form for the full text of the disclosure requirements.
...
The rest of this article is available to subscribers only. Subscribe today for full access to this article.
Alternatively take a free trial, giving you access for 48 hours*.
If you are already a subscriber, please log in below to access the rest of this article.
*some articles may be excluded.