| Large Accelerated Filers |
| FY Ending on or After |
Form 10-K |
Form 10-Q |
| December 15, 2005 |
60 days after fiscal year end |
40 days after quarter end |
| December 15, 2006 |
60 days after fiscal year end |
40 days after quarter end |
| December 15, 2007 |
60 days after fiscal year end |
40 days after quarter end |
| |
| Accelerated Filers |
| FY Ending on or After |
Form 10-K |
Form 10-Q |
| December 15, 2002 |
75 days after fiscal year end |
45 days after quarter end |
| December 15, 2003 |
75 days after fiscal year end |
45 days after quarter end |
| December 15, 2004 |
75 days after fiscal year end |
40 days after quarter end |
| December 15, 2005 |
75 days after fiscal year end |
40 days after quarter end |
| December 15, 2006 |
75 days after fiscal year end |
40 days after quarter end |
| December 15, 2007 |
75 days after fiscal year end |
40 days after quarter end |
| |
| Non-Accelerated Filers |
| Form 10-Q |
45 days after end of quarter end |
| Form 10-K |
90 days after end of fiscal year end |
| |
| Section 16 Beneficial Ownership Forms |
| Form 3 |
Due 10 days after the event a beneficial owner becomes a reporting person. |
| Form 4 |
Due before end of 2nd business day in which a beneficial owner trades securities in the issuer.
|
| Form 5 |
Due on or before 45th day after the end of the issuer’s fiscal year. |
| |
- If a filing due date
falls on a weekend or SEC holiday, the filing is due on
the following business day.
- The EDGAR system hours of
operation for submitting files are 6:00 a.m. to 10:00 p.m.
Eastern Time, weekdays, excluding Federal Holidays.
Files submitted after 5:30 p.m. Eastern (with the exception
of Section 16 filings) will receive the next business day's
filing date.
- Companies may request a filing
extension for their Form 10-Q's and 10-K's by submitting
Form 12b-25 via the EDGAR system. By filing this form,
a filer may gain up to 5 additional days to file Form 10-Q
or 15 days to file Form 10-K. Companies have up to 24
hours after the original filing deadline to file Form
12b-25.
All information is from sources believed to be reliable; however, accuracy
cannot be guaranteed. Do not act or rely upon the
information and advice provided on this page or elsewhere on
this website without seeking the services of competent
professional counsel. |