Form 18-K (SEC Form 1797) Annual Report for Foreign Governments and Political Subdivisions Thereof

What Is Form 18-K (SEC Form 1797)?

This is a legal form that was released by the U.S. Securities and Exchange Commission on April 1, 2007 and used country-wide. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is Form 18-K?
A: Form 18-K is a form used to file an annual report for foreign governments and political subdivisions thereof with the U.S. Securities and Exchange Commission (SEC).

Q: Who is required to file Form 18-K?
A: Foreign governments and political subdivisions thereof are required to file Form 18-K.

Q: What information does Form 18-K require?
A: Form 18-K requires information such as financial statements, foreign activities, indebtedness, and other relevant details.

Q: Why do foreign governments and political subdivisions file Form 18-K?
A: Foreign governments and political subdivisions file Form 18-K to provide transparency and disclose certain financial information to the SEC and the public.

Q: Is Form 18-K only applicable to the United States?
A: No, Form 18-K is applicable to foreign governments and political subdivisions who have securities registered in the United States or who issue securities in certain U.S. offerings.

Q: When is Form 18-K due?
A: The due date for Form 18-K varies depending on the filer's fiscal year end. It is typically due within 120 days of the end of the fiscal year.

Q: Are there any penalties for not filing Form 18-K?
A: Failure to file Form 18-K or filing incomplete or inaccurate information can result in penalties and legal consequences.

Q: Can the public access Form 18-K filings?
A: Yes, Form 18-K filings are publicly available on the U.S. Securities and Exchange Commission's (SEC) EDGAR system.

Q: What other forms are commonly used for SEC filings?
A: Other commonly used forms for SEC filings include Form 10-K, Form 10-Q, and Form 8-K.