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Forms 20-F and 40-F Definition | Becker

Accounting Dictionary

Forms 20-F and 40-F

These forms must be filed with the SEC annually by foreign private issuers. Form 40-F is filed by specific Canadian companies registered with the SEC and Form 20-F is filed by other non-U.S. registrants. These forms are similar to Form 10-K and contain financial disclosures, including a summary of financial data, management's discussion and analysis (MD&A), and audited financial statements.

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