249.220f—Form 20-F, registration of securities of foreign private issuers pursuant to section 12(b) or (g), annual and transition reports pursuant to sections 13 and 15(d), and shell company re
(a)
Any foreign private issuer, other than an asset-backed issuer (as defined in § 229.1101 of this chapter ), may use this form as a registration statement under section 12 (15 U.S.C. 78l) of the Securities Exchange Act of 1934 (the “Exchange Act”) ( 15 U.S.C. 78a et seq.), as an annual or transition report filed under section 13(a) or 15(d) of the Exchange Act (15 U.S.C. 78m(a) or 78o(d) ), or as a shell company report required under Rule 13a-19 or Rule 15d-19 under the Exchange Act ( § 240.13a-19 or 240.15d-19 of this chapter ).
(b)
An annual report on this form shall be filed within six months after the end of the fiscal year covered by such report.
(c)
A transition report on this form shall be filed in accordance with the requirements set forth in § 240.13a-10 or § 240.15d-10 applicable when the issuer changes its fiscal year end.