SEC issuer definition

SEC issuer means an issuer that

SEC issuer means an SEC issuer as defined in National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards;

SEC issuer means a reporting issuer that

Examples of SEC issuer in a sentence

• Therefore, as set out in that definition, an annual information form can be a completed Form 51-102F2 Annual Information Form or, in the case of an SEC issuer (as defined in NI 51-102), a completed Form 51-102F2 or an annual report or transition report under the 1934 Act on Form 10-K, Form 10-KSB or Form 20-F.

• If a document or a series of documents that an SEC issuer files with or furnishes to the SEC in connection with a business acquisition contains all of the information, including financial statements, required to be included in a business acquisition report under the Instrument, the SEC issuer may file a copy of the documents as its business acquisition report.

• As a result, AltaGas is an SEC issuer and is entitled to prepare its financial statements in accordance with U.S. GAAP.

• An SEC issuer may characterize a total of segments measure as a non-GAAP financial measure in compliance with SEC rules on non-GAAP financial measures and in doing so, the issuer would be complying with the requirements in section 9 of the Instrument in respect of this measure.

• If a document or a series of documents that an SEC issuer files with or furnishes to the SEC in connection with a business acquisition contains all of the information, including financial statements, required to be included in a business acquisition report under the Regulation, the SEC issuer may file a copy of the documents as its business acquisition report.

• New Canadian securities regulations provide that financial statements filed by an SEC issuer may be prepared in accordance with United States GAAP provided that, if the SEC issuer previously filed or included in a prospectus financial statements prepared in accordance with Canadian GAAP, the issuer complies with certain disclosure requirements.

• Differences between United States and Canadian GAAPNew Canadian securities regulations provide that financial statements filed by an SEC issuer may be prepared in accordance with United States GAAP provided that, if the SEC issuer previously filed or included in a prospectus financial statements prepared in accordance with Canadian GAAP, the issuer complies with certain disclosure requirements.

• Under existing securities rules in Canada, a domestic issuer must file financial statements prepared in accordance with Canadian GAAP or, if the issuer is an SEC issuer, in accordance with US GAAP.

• The parent is the SEC issuer and will manage CM policy and file form SD.” (cf.

• Company is a reporting issuer in British Columbia and Alberta, and Company qualifies as an SEC issuer pursuant to National Instrument 51-102-Continuous Disclosure Obligations.

More Definitions of SEC issuer

SEC issuer means a reportingan issuer that

SEC issuer means an issuer that: (a) has a class of securities registered under section 12 of the 1934 Act or is required to file reports under section 15(d) of the 1934 Act; and (b) is not registered or required to be registered as an investment company under the Investment Company Act of 1940 of the United States of America, as amended from time to time;

SEC issuer means an SEC issuer as defined in Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (chapter V-1.1, r. 25);

SEC issuer means an SEC issuer as defined in National Instrument 52-107

SEC issuer means an issuer that has a class of securities registered with the SEC or is required to report to the SEC under a designated requirement in the United States;