Recognizing the potential impact of coronavirus disease 2019
(COVID-19) on reporting companies and others, on March 4, 2020, the
SEC issued an order (Order) that, subject to certain
conditions, provides publicly traded companies with an additional
45 days to file certain disclosure reports that would otherwise
have been due between March 1 and April 30, 2020. The Order is
particularly relevant to calendar-year companies; Form 10-K filing
deadlines are March 2nd, March 16, and March 30 for large
accelerated filers, accelerated filers, and non-accelerated filers,
respectively, and the Form 20-F filing deadline (for foreign
private issuers) is April 30. The Order exempts registrants subject
to the reporting requirements of Exchange Act Section 13(a) or
15(d), and any person required to make any filings with respect to
such a registrant (Filers), from many requirements to file or
furnish materials with the SEC1, where the following conditions
are satisfied:
