DEFINITION of 'SEC Form N-CSR'
A form completed by registered management investment companies and filed with the Securities and Exchange Commission following the transmission of annual and semiannual reports to stockholders. The form must be filed within 10 days of sending such reports to shareholders.
BREAKING DOWN 'SEC Form N-CSR'
The filing requirements for form N-CSR are covered under Section 30 of the Investment Company Act of 1940 and Sections 13 and 15(d) of the Securities Exchange Act of 1934, which require investment companies and trusts to file semiannual and annual reports with the SEC and shareholders.
The form should be filed electronically, unless a company files for a hardship exemption from electronic filing. Forms must be signed and include additional information as needed, including (but not limited to):
- a copy of the report to stockholders
- a copy of the firm's code of ethics
- name of the firm's audit committee financial expert
- disclosure of principal accountant fees and services for the previous two fiscal years
- disclosure of audit committee of listed registrants or reason for exemption
- firm's security holdings
- disclosure of proxy voting policies