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:
“The United States is not a nation to which peace is a necessity.”
—Grover Cleveland (1837–1908)
“When Mr. Apollinax visited the United States
His laughter tinkled among the teacups.
I thought of Fragilion, that shy figure among the birch-trees,
And of Priapus in the shrubbery
Gaping at the lady in the swing.”
—T.S. (Thomas Stearns)
“In the United States there’s a Puritan ethic and a mythology of success. He who is successful is good. In Latin countries, in Catholic countries, a successful person is a sinner.”
—Umberto Eco (b. 1932)
“It is a curious thing to be a woman in the Caribbean after you have been a woman in these United States.”
—Zora Neale Hurston (1891–1960)
“A sincere and steadfast co-operation in promoting such a reconstruction of our political system as would provide for the permanent liberty and happiness of the United States.”
—James Madison (1751–1836)