Form 20-F
USA
Form 20-F, Also known as the Annual Report on Form 20-F.
Form 20-F is used by a foreign private issuer that is not an asset-backed issuer as:
• An annual or transition report (when an issuer changes its fiscal year-end) under Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended (Exchange Act).
• A registration statement under Section 12(b) or 12(g) of the Exchange Act.
• A shell company report under Section 13 or 15(d) of the Exchange Act.
It is most often used as an annual report or a registration statement. Form 20-F is filed with the SEC to disclose comprehensive business and financial information about the company in each of these cases.
A foreign private issuer reporting company must file its annual report on Form 20-F within six months after the end of its fiscal year (within four months for fiscal years ending on or after December 15, 2011).
If the issuer is registering its securities under the Exchange Act in connection with a public offering of securities in the US, the shorter Form 8-A registration statement is most often used, as it can be used by issuers required to file reports under Section 13 or Section 15(d) of the Exchange Act.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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