Final answer:
Interim FS for non-U.S. SEC registrants are filed semi-annually on Form 6-K, typically within 45 to 60 days following the half-year period. These reports provide investors and regulators insights into the company's performance using accounting standards that may differ from U.S. GAAP.
Step-by-step explanation:
Interim Financial Statements (FS) for non-U.S. SEC registrants are filed semi-annually. Public companies that are registered with the U.S. Securities and Exchange Commission (SEC), whether they are based in the United States or abroad, are required to file periodic reports. These include annual reports (Form 10-K or 20-F), quarterly reports (Form 10-Q), and for non-U.S. registrants a six-month interim report (Form 6-K). Companies domiciled outside of the U.S. file an interim FS under Form 6-K, usually within 45 to 60 days after the end of the semi-annual period.
These filings are essential for investors and regulators to keep track of the company’s financial health and performance. Non-U.S. companies have different accounting standards, such as International Financial Reporting Standards (IFRS), which can vary from U.S. Generally Accepted Accounting Principles (GAAP).