7.3 TYPES OF INTERIM FINANCIAL INFORMATION
The specific application of interim reporting relating to registration statements and prospectuses of foreign private issuers depends on the provisions on the age of financial statements. A foreign private issuer must present interim information in Form 20-F when the document that is being prepared using the Form 20-F disclosure requirements is dated more than nine months after the end of the last audited financial year.44 Form 20-F is used both as registration statement and as an annual report for foreign private issuers under the Exchange Act of 1934. It also lays out the disclosures to be placed in registration statements filed by foreign private issuers under the Securities Act of 1933.45
7.3.1 Reports to Shareholders
Reporting to shareholders is different from filing with the SEC or other securities regulators, although financial statements for shareholders are generally the basis for financial information included in the filing documents. For example, separate financial statements of other entities as well as many schedules required by Regulation S-X are ordinarily not part of annual and interim reports to shareholders (see Paragraph 2.5.9 previously).
7.3.2 Quarterly Reports of SEC Registrants
An SEC registrant that is required to file annual reports on Form 10-K must also file quarterly reports on Form 10-Q with the SEC.46 It may incorporate information required by Part I of the form (which includes financial statements in accordance ...