- Home
- /
- Investment Companies
- /
- Reportorial Requirements
Reportorial Requirements
ISSUERS OF SECURITIES
| Document Type | Description | Due Date |
| SEC FORM 17-A Annual Report (AR) |
Annual Report | Within 105 calendar days from the end of the fiscal year |
| SEC FORM 17-Q Quarterly Report (QR) |
It contains Interim Financial Statements and Interim Management’s Discussion | Within 45 calendar days after the end of the quarter |
| SEC FORM 17-L | Notice of Inability to File AR and QR | On or before the required due date of filing the Annual or Quarterly Report |
| SEC FORM 17-EX* | Notice of suspension of filing of reports | First day of fiscal year has less than 100 holders of such class of securities or such other numbers as the Commission shall prescribe and it notifies the Commission of such. |
| SEC FORM 17-C Current Report |
A report containing disclosure to the public of every material fact or event that occurs, this would reasonably be expected to affect investor’s decisions in relation to those securities. | Within five (5) calendar days after the occurrence of the event reported. |
| SEC FORM 20-IS | Preliminary Information Statement |
At least 10 business days prior to the date the definitive copies shall be Filing fee (inclusive of 1% LRF): Php7, 575.00 Proxy solicitation (inclusive of 1% LRF): Php5,050.00 |
| SEC FORM 20-ISA | Definitive Information Statement | At least 15 business days prior to the meeting date |
| SEC Form GIS | General Information Sheet | Within 30 calendar days following the date of stockholder’s meeting per bylaws. If no meeting was held on that calendar year, on or before 30th of January of the following year. |
| Secretary’s Certificate on the Attendance of Board of Directors | Certificate of Attendance of Directors in meetings of the Board of Directors | On or before the 30th day of January of the following year |
| Compliance Officer’s Certification |
Certification by the Compliance Officer as to the extent of company’s compliance with its Manual on Corporate Governance |
|
| Monthly Sales and Redemption Report |
It contains the amount and number of shares sold and redeemed, percentage of retail and institutional investors and the average NAV for the particular month. | Within 30 days from effectivity of the order declaring effective the registration of the investment company. Then within 10 days after the end of each month. |
| SEC FORM 12-ICA | Checklist for Registration of Investment Companies |
* Despite the filing of Notification of Suspension of Duty to File Reports Under Sec. 17 of the SRC, the registrant is still required to comply with the Corporate Governance and ICA-IRR reportorial requirements and to file an Audited Financial Statement (AFS) within 120 calendar days’ after the end of the fiscal year or such period as may be prescribed by the Commission through a Memorandum Circular.
REPORTING PERSON (BENEFICIAL OWNERS/DIRECTORS/OFFICERS)
| Document Type | Description | Due Date |
| SEC FORM 18-A | Reports of 5% owner | For ordinary buyers – Within 5 business days from the acquisition |
| SEC FORM 18-AS | For qualified buyers – Within 45 calendar days after the end of the fiscal year | |
| SEC FORM 23-A | Reports of Directors and Officers and holders of more than 10% | Within 10 calendar days after the effective date of registration or after becoming an officer, director or holder of 10% |
| SEC FORM 23-B | Within 10 calendar days after the close of each calendar month thereafter |