Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
reporting issuer — USA reporting company, Also known as reporting issuer and public company. See also US reporting issuer (UK). A company subject to Section 13 or 15(d) of the Exchange Act is an SEC … Law dictionary
non-reporting issuer — USA non reporting issuer Also known as non reporting company. A company that is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act, regardless of whether it is filing voluntarily. Practical Law Dictionary.… … Law dictionary
Non-reporting issuer — Securities regulation in Canada is conducted by the various provincial securities commissions and self regulating organizations (“SRO”) such as the MFDA and IIROC. Securities are issued under the authority and oversight of these bodies with the… … Wikipedia
reporting company — USA reporting company, Also known as reporting issuer and public company. See also US reporting issuer (UK). A company subject to Section 13 or 15(d) of the Exchange Act is an SEC … Law dictionary
Issuer — A legal entity that develops, registers and sells securities for the purpose of financing its operations. Issuers may be domestic or foreign governments, corporations or investment trusts. Issuers are legally responsible for the obligations of… … Wikipedia
Issuer — A legal entity that develops, registers and sells securities for the purpose of financing its operations. Issuers may be domestic or foreign governments, corporations or investment trusts. Issuers are legally responsible for the obligations of… … Investment dictionary
non-reporting company — USA non reporting issuer Also known as non reporting company. A company that is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act, regardless of whether it is filing voluntarily. Practical Law Dictionary.… … Law dictionary
smaller reporting company — USA Defined by the SEC as an issuer that is not an investment company, an asset backed security, or a majority owned subsidiary of a parent that is not a smaller reporting company and that had a public float of less than $75 million. If an issuer … Law dictionary
internal control over financial reporting — USA A process designed by, or under the supervision of, the company s principal executive and principal financial officers, or persons performing similar functions, and put in place by the company s board of directors, management and other… … Law dictionary
public company — index utility (public service) Burton s Legal Thesaurus. William C. Burton. 2006 public company … Law dictionary
