SEC Form N-CSR

A A A

DEFINITION

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.

INVESTOPEDIA EXPLAINS

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


RELATED TERMS
  1. SEC Form NT15D2

    A form that is a variant of Form 12b-25, which is a notification of a late filing ...
  2. Electronic Data Gathering, Analysis ...

    The electronic filing system created by the Securities and Exchange Commission ...
  3. Annual Report

    1. An annual publication that public corporations must provide to shareholders ...
  4. Securities And Exchange Commission ...

    A government commission created by Congress to regulate the securities markets ...
  5. Securities Act Of 1933

    A federal piece of legislation enacted as a result of the market crash of 1929. ...
  6. Securities Exchange Act Of 1934

    The Securities Exchange Act of 1934 was created to provide governance of securities ...
  7. Comprehensive Automated Risk Data ...

    The Comprehensive Automated Risk Data System (CARDS) is an initiative by the ...
  8. Ltd. (Limited)

    An abbreviation of "limited," Ltd. is a suffix that follows the name ...
  9. BHD (Berhad)

    The suffix Bhd. is an abbreviation of a Malay word "berhad," which ...
  10. AG (Aktiengesellschaft)

    AG is an abbreviation of Aktiengesellschaft, which is a German term for a public ...
Related Articles
  1. SEC Filings: Forms You Need To Know
    Investing Basics

    SEC Filings: Forms You Need To Know

  2. January: Time To Read Your Mutual Fund's ...
    Mutual Funds & ETFs

    January: Time To Read Your Mutual Fund's ...

  3. Policing The Securities Market: An Overview ...
    Investing Basics

    Policing The Securities Market: An Overview ...

  4. CEO Savvy And Stock's Success Go Hand ...
    Personal Finance

    CEO Savvy And Stock's Success Go Hand ...

  5. The SEC’s EDGAR System: Use It Fearlessly!
    Investing Basics

    The SEC’s EDGAR System: Use It Fearlessly!

  6. How The SEC Places Rules On Penny Stocks
    Investing Basics

    How The SEC Places Rules On Penny Stocks

  7. How The IRS Became So Essential (And ...
    Taxes

    How The IRS Became So Essential (And ...

  8. When, Why And How To File A Complaint ...
    Credit & Loans

    When, Why And How To File A Complaint ...

  9. How does gun control policy affect the ...
    Active Trading Fundamentals

    How does gun control policy affect the ...

  10. Socialist Economies: How China, Cuba ...
    Economics

    Socialist Economies: How China, Cuba ...

comments powered by Disqus
Hot Definitions
  1. Amplitude

    The difference in price from the midpoint of a trough to the midpoint of a peak of a security. Amplitude is positive when calculating a bullish retracement (when calculating from trough to peak) and negative when calculating a bearish retracement (when calculating from peak to trough).
  2. Ascending Triangle

    A bullish chart pattern used in technical analysis that is easily recognizable by the distinct shape created by two trendlines. In an ascending triangle, one trendline is drawn horizontally at a level that has historically prevented the price from heading higher, while the second trendline connects a series of increasing troughs.
  3. National Best Bid and Offer - NBBO

    A term applying to the SEC requirement that brokers must guarantee customers the best available ask price when they buy securities and the best available bid price when they sell securities.
  4. Maintenance Margin

    The minimum amount of equity that must be maintained in a margin account. In the context of the NYSE and FINRA, after an investor has bought securities on margin, the minimum required level of margin is 25% of the total market value of the securities in the margin account.
  5. Leased Bank Guarantee

    A bank guarantee that is leased to a third party for a specific fee. The issuing bank will conduct due diligence on the creditworthiness of the customer looking to secure a bank guarantee, then lease a guarantee to that customer for a set amount of money and over a set period of time, typically less than two years.
  6. Degree Of Financial Leverage - DFL

    A ratio that measures the sensitivity of a company’s earnings per share (EPS) to fluctuations in its operating income, as a result of changes in its capital structure. Degree of Financial Leverage (DFL) measures the percentage change in EPS for a unit change in earnings before interest and taxes (EBIT).
Trading Center