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2011 SEC schedule of filing of Audited Financial Statement (AFS)

2011 SEC schedule of filing of Audited Financial Statement (AFS)

The SEC has issued the following guidelines in the filing of audited financial statements (AFS) in 2011 by companies whose fiscal year ends on December 31, 2010 and who are filing their FS at the SEC head office.

      1.  All covered corporations, including branches, representative offices, regional headquarters (RHQ) and regional operating headquarters (ROHQs) shall file their FS based on the following schedule:

Filing period

Last numerical digit of SEC registration/license number

April 14 -15 and 18-20

“1” and “2”

April 25 -29

“3” and “4”

May 3-6

“5” and “6”

May 9-13

“7” and “8”

May 16-20

“9” and “0”

       2. The schedule does not apply to corporations whose fiscal year ends on a date other than December 31, 2010.  Instead, they should file their FS following their original filing schedule which is within 105 days (corporations whose securities are registered under the Revised Securities Act or Securities Regulations Code) or 120 days (corporations whose securities are registered with RSA or SRC) from end of fiscal year.

       3.  Prior to April 18, 2011, filing of FS regardless of last digit is allowed.

       4.  Late filings shall be accepted starting May 23, 2011, and shall be subject to applicable penalties. 

 For more details, please see attached Memorandum Circular No. 6 issued by the SEC.