United States
If the call occurs within 48 hours of a press release furnished to the United States Securities and Exchange Commission (SEC) on form 8-K and meets certain other criteria there is no obligation to separately report the call to the SEC. Otherwise, it must be reported on form 8-K. If the call contains non-GAAP information there are additional requirements under SEC regulations, including Regulation FD.
Companies headquartered in the United States with securities traded on a U.S. based stock market or other exchange are required to file audited annual reports with the Securities and Exchange Commission (SEC) on Form 10-K following the end of a fiscal year and unaudited reports on Form 10-Q following the end of a fiscal quarter. These companies will announce earnings quarterly and generally hold an earnings call quarterly.
Some companies with shares traded on foreign stock exchanges also have American Depository Receipts (ADRs) that are traded on U.S. exchanges and are required to file Forms 20-F and 6-K with the SEC. (Not all companies with ADRs need to file these forms.) They are likely to have their earnings announcements and calls coordinated with the schedule required in the country where their shares are traded.
Read more about this topic: Earnings Call
Famous quotes related to united states:
“Vanessa wanted to be a ballerina. Dad had such hopes for her.... Corin was the academically brilliant one, and a fencer of Olympic standard. Everything was expected of them, and they fulfilled all expectations. But I was the one of whom nothing was expected. I remember a game the three of us played. Vanessa was the President of the United States, Corin was the British Prime Minister—and I was the royal dog.”
—Lynn Redgrave (b. 1943)
“An inquiry about the attitude towards the release of so-called political prisoners. I should be very sorry to see the United States holding anyone in confinement on account of any opinion that that person might hold. It is a fundamental tenet of our institutions that people have a right to believe what they want to believe and hold such opinions as they want to hold without having to answer to anyone for their private opinion.”
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“The United States Constitution has proved itself the most marvelously elastic compilation of rules of government ever written.”
—Franklin D. Roosevelt (1882–1945)
“Hollywood ... was the place where the United States perpetrated itself as a universal dream and put the dream into mass production.”
—Angela Carter (1940–1992)
“The white American man makes the white American woman maybe not superfluous but just a little kind of decoration. Not really important to turning around the wheels of the state. Well the black American woman has never been able to feel that way. No black American man at any time in our history in the United States has been able to feel that he didn’t need that black woman right against him, shoulder to shoulder—in that cotton field, on the auction block, in the ghetto, wherever.”
—Maya Angelou (b. 1928)