calendar of filing deadlines and sec holidays

Phone (602) 375-0888
Toll Free (800) 875-2980
Fax (602) 375-0888
www.highlandfilings.com
[email protected]
2015 CALENDAR OF FILING DEADLINES AND SEC HOLIDAYS
DEADLINES FOR QUARTERLY AND ANNUAL REPORTS
10-K
10-Q
LARGE ACCELERATED FILERS
ACCELERATED FILERS
NON-ACCELERATED FILERS
60 Days from Quarter End
75 Days from Quarter End
90 Days from Quarter End
15 Day Extension with Filing of NT 10-K
15 Day Extension with Filing of NT 10-K
15 Day Extension with Filing of NT 10-K
LARGE ACCELERATED FILERS
ACCELERATED FILERS
NON-ACCELERATED FILERS
40 Days from Quarter End
40 Days from Quarter End
45 Days from Quarter End
5 Day Extension with Filing of NT 10-Q
5 Day Extension with Filing of NT 10-Q
5 Day Extension with Filing of NT 10-Q
DEADLINES FOR OTHER FORM TYPES
SEC HOLIDAYS
FORM TYPE
DUE
Thursday, January 1
New Year’s Day
8-K
4th Business Day After Event
Monday, January 19
Martin Luther King, Jr. Day
11-K
180 Days After End of Retirement Plan Year
Monday, February 16
Washington’s Birthday
N-Q
60 Days After 1st and 3rd Fiscal Quarter End
Monday, May 25
Memorial Day
N-PX
August 31, 2015
Friday, July 3 *
Independence Day
N-SAR (ANNUAL)
60 Days After Fiscal Year End
Monday, September 7
Labor Day
N-SAR (SEMIANNUAL)
60 Days After End of 2nd Fiscal Quarter
Monday, October 12
Columbus Day
N-CSR/N-30D
Due to Be Printed and Mailed 60 Days Following End of Each Half Year by Investment Companies. EDGAR
Filing Due 10 Days After Mailing Date
13D
10 Days After Acquisition of More than 5% Beneficial Ownership
Thursday, November 26
Thanksgiving Day
13F
45 Days Following End of Each Fiscal Quarter from Institutional Investment Managers
Friday, December 25
Christmas Day
13G
45 Days Following End of Calendar Year
24F-2
90 Days Following End of Fiscal Year by Investment Companies
D
15 Calendar Days After the “Date of First Sale” of Securities in the Offering
FORM 3
No Later than Effective Date of Registration Statement if Issuer Registering Securities for the First Time or
10 Days After Individual Becomes a Reporting Person if Issuer Already Registered
FORM 4
2nd Business Day After Registered Securities are Traded
FORM 5
45th Day After End of Issuer’s Fiscal Year (If Required)
6-K
Due Promptly After Material Contained in Report is Made Public
20-F
Due Within Four Months After Fiscal Year End
40-F
Due Same Day Information Included Therein is Due to be Filed With Any Securities Commission or
Equivalent Regulatory Authority in Canada
Wednesday, November 11 Veterans Day
* July 4, 2015 (the legal public holiday for Independence
Day) falls on a Saturday. The federally observed holiday will
fall on Friday, July 3.
SEC HOURS OF OPERATION
You may submit EDGAR filings between 6:00 a.m. to 10:00
p.m. Eastern time on weekdays, excluding SEC holidays. Files
submitted after 5:30 p.m. Eastern (with the exception of
Section 16 filings) will receive the next business day's filing
date.
This information has been obtained from sources believed to be reliable, but cannot be guaranteed for accuracy. Please consult with professional counsel before acting or relying on the information provided.
© 2003-2015 Highland Business Services. All rights reserved
JANUARY 2015
SUN
MON
TUES
WED
THURS
FRI
SAT
1
2
3
New Year’s Day
(SEC CLOSED)
DECEMBER
s
m
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1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
4
5
6
7
8
9
10
11
12
13
14
15
16
17
DEADLINE
s
m
t
w
t
f
s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
18
19
20
26
8/31/14 20-F
(After 15 Day Ext)
11/30/14 10-Q
21
22
23
24
28
29
30
31
DEADLINE
Martin Luther
King, Jr. Day (USA)
(SEC CLOSED)
25
DEADLINE
DEADLINE
9/30/14 10-K
(After 15 Day Ext)
FEBRUARY
11/30/14 10-Q
(After 5 Day Ext)
27
DEADLINE
10/31/14 10-K
PO Box 12397
Glendale, AZ 85318-5097
Phone (602) 375-0888
Toll Free (800) 875-2980
Fax (602) 375-0888
www.highlandfilings.com
[email protected]
© 2003-2015 Highland Business Services. All rights reserved
(10-Q AND 10-K DEADLINES ARE FOR NON-ACCELERATED FILERS)
FEBRUARY 2015
SUN
MON
TUES
WED
THURS
FRI
SAT
1
2
3
4
5
6
7
10
11
12
13
14
DEADLINE
9/30/14 20-F
JANUARY
s
4
m
5
t
6
w
7
Groundhog Day
t
f
s
1
2
3
8
9
10
DEADLINE
10/31/14 10-K
(After 15 Day Ext)
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
8
9
Lincoln’s Birthday
15
16
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t
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f
s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
17
18
19
20
21
27
28
DEADLINE
Washington’s
Birthday (USA)
(SEC CLOSED)
MARCH
s
Valentine’s Day
(USA)
12/31/14 10-Q
9/30/14 20-F
(After 15 Day Ext)
Chinese New Year
22
23
24
25
26
DEADLINE
12/31/14 10-Q
(After 5 Day Ext)
PO Box 12397
Glendale, AZ 85318-5097
Phone (602) 375-0888
Toll Free (800) 875-2980
Fax (602) 375-0888
www.highlandfilings.com
[email protected]
© 2003-2015 Highland Business Services. All rights reserved
(10-Q AND 10-K DEADLINES ARE FOR NON-ACCELERATED FILERS)
MARCH 2015
SUN
MON
TUES
WED
THURS
FRI
SAT
1
2
3
4
5
6
7
9
10
11
12
13
14
16
17
18
19
20
21
DEADLINE
11/30/14 10-K
10/31/14 20-F
FEBRUARY
s
m
t
w
t
f
s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
8
Daylight Saving
Time Begins
15
APRIL
s
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1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
22
23
DEADLINE
1/31/15 10-Q
11/30/14 10-K
(After 15 Day Ext)
10/31/14 20-F
(After 15 Day Ext)
St. Patrick’s Day
24
Ash Wednesday
25
First Day of Spring
26
27
28
DEADLINE
1/31/15 10-Q
(After 5 Day Ext)
29
30
31
DEADLINE
12/31/14 10-K
PO Box 12397
Glendale, AZ 85318-5097
Phone (602) 375-0888
Toll Free (800) 875-2980
Fax (602) 375-0888
www.highlandfilings.com
[email protected]
11/30/14 20-F
Palm Sunday
© 2003-2015 Highland Business Services. All rights reserved
(10-Q AND 10-K DEADLINES ARE FOR NON-ACCELERATED FILERS)
APRIL 2015
SUN
MON
TUES
WED
THURS
FRI
SAT
1
2
3
4
Good Friday
MARCH
s
m
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f
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1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
5
6
8
14
15
m
t
w
13
s
11/30/14 20-F
(After 15 Day Ext)
1
2
Tax Day (USA)
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
DEADLINE
f
4
19
11
16
17
18
23
24
25
12/31/14 10-K
(After 15 Day Ext)
2/28/15 10-Q
3
10
(Canada)
DEADLINE
t
9
Easter Monday
Easter
12
7
MAY
s
Passover
(begins at sundown)
April Fool’s Day
20
21
22
DEADLINE
Earth Day (USA)
2/28/15 10-Q
(After 5 Day Ext)
Administrative
Professionals’ Day
(USA)
26
27
28
29
30
DEADLINE
12/31/14 20-F
PO Box 12397
Glendale, AZ 85318-5097
Phone (602) 375-0888
Toll Free (800) 875-2980
Fax (602) 375-0888
www.highlandfilings.com
[email protected]
© 2003-2015 Highland Business Services. All rights reserved
(10-Q AND 10-K DEADLINES ARE FOR NON-ACCELERATED FILERS)
MAY 2015
SUN
MON
TUES
WED
THURS
FRI
SAT
1
2
DEADLINE
1/31/15 10-K
APRIL
s
m
t
w
t
f
s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
3
4
5
6
7
8
10
11
12
13
14
15
9
16
DEADLINE
3/31/15 10-Q
JUNE
s
12/31/14 20-F
(After 15 Day Ext)
m
t
w
t
f
s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
DEADLINE
DEADLINE
27
1/31/15 10-K
(After 15 Day Ext)
3/31/15 10-Q
(After 5 Day Ext)
21
22
23
28
29
30
24
25
26
Mother’s Day
17
18
19
20
22
23
28
29
30
Victoria Day (Canada)
24
25
26
27
Memorial Day (USA)
(SEC CLOSED)
PO Box 12397
Glendale, AZ 85318-5097
Phone (602) 375-0888
Toll Free (800) 875-2980
Fax (602) 375-0888
www.highlandfilings.com
[email protected]
21
DEADLINE
2/28/15 10-K
31
© 2003-2015 Highland Business Services. All rights reserved
(10-Q AND 10-K DEADLINES ARE FOR NON-ACCELERATED FILERS)
JUNE 2015
SUN
MON
TUES
WED
THURS
FRI
SAT
1
2
3
4
5
6
9
10
11
12
13
16
17
18
19
20
26
27
DEADLINE
1/31/15 20-F
MAY
s
m
t
w
t
f
s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
7
8
14
15
DEADLINE
s
m
t
DEADLINE
4/30/15 10-Q
JULY
w
t
f
s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
1/31/15 20-F
(After 15 Day Ext)
2/28/15 10-K
(After 15 Day Ext)
Flag Day (USA)
21
First Day of Ramadan
22
23
24
25
DEADLINE
4/30/15 10-Q
(After 5 Day Ext)
Father’s Day
First Day of Summer
28
29
30
DEADLINE
DEADLINE
3/31/15 10-K
2/28/15 20-F
PO Box 12397
Glendale, AZ 85318-5097
Phone (602) 375-0888
Toll Free (800) 875-2980
Fax (602) 375-0888
www.highlandfilings.com
[email protected]
© 2003-2015 Highland Business Services. All rights reserved
(10-Q AND 10-K DEADLINES ARE FOR NON-ACCELERATED FILERS)
JULY 2015
SUN
MON
TUES
WED
THURS
FRI
SAT
1
2
3
4
Independence Day
Observed (USA)
(SEC CLOSED)
JUNE
s
m
t
w
t
f
s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
5
6
7
8
12
13
14
15
m
t
w
t
f
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
19
20
9
10
11
16
17
18
25
5/31/15 10-Q
3/31/15 10-K
(After 15 Day Ext)
s
(USA)
DEADLINE
DEADLINE
AUGUST
s
Independence Day
Canada Day (Canada)
2/28/15 20-F
(After 15 Day Ext)
21
22
23
24
28
29
30
31
DEADLINE
5/31/15 10-Q
(After 5 Day Ext)
26
27
DEADLINE
DEADLINE
4/30/15 10-K
3/31/15 20-F
PO Box 12397
Glendale, AZ 85318-5097
Phone (602) 375-0888
Toll Free (800) 875-2980
Fax (602) 375-0888
www.highlandfilings.com
[email protected]
© 2003-2015 Highland Business Services. All rights reserved
(10-Q AND 10-K DEADLINES ARE FOR NON-ACCELERATED FILERS)
AUGUST 2015
SUN
MON
TUES
WED
THURS
FRI
SAT
1
JULY
s
m
t
w
t
f
s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
2
3
4
5
6
7
8
11
12
13
14
15
Civic Day (Canada)
9
10
DEADLINE
SEPTEMBER
s
m
t
w
t
f
s
1
2
3
4
5
16
17
18
19
6
7
8
9
10
11
12
13
14
15
16
17
18
19
DEADLINE
DEADLINE
26
3/31/15 20-F
(After 15 Day Ext)
6/30/15 10-Q
(After 5 Day Ext)
20
21
22
23
27
28
29
30
24
PO Box 12397
Glendale, AZ 85318-5097
Phone (602) 375-0888
Toll Free (800) 875-2980
Fax (602) 375-0888
www.highlandfilings.com
[email protected]
25
DEADLINE
4/30/15 10-K
(After 15 Day Ext)
23
24
30
31
25
26
6/30/15 10-Q
20
21
22
27
28
29
DEADLINE
5/31/15 10-K
4/30/15 20-F
© 2003-2015 Highland Business Services. All rights reserved
(10-Q AND 10-K DEADLINES ARE FOR NON-ACCELERATED FILERS)
SEPTEMBER 2015
SUN
MON
TUES
WED
THURS
FRI
SAT
1
2
3
4
5
8
9
10
11
12
AUGUST
s
m
t
w
t
f
s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
6
7
Labor Day (USA)
(SEC CLOSED)
Labour Day (Canada)
Patriot Day (USA)
13
m
t
w
15
DEADLINE
OCTOBER
s
14
t
f
s
1
2
3
20
21
22
5
6
7
8
9
10
11
12
13
14
15
16
17
DEADLINE
7/31/15 10-Q
(After 5 Day Ext)
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Yom Kippur
(begins at sundown)
27
28
17
18
19
23
24
25
26
4/30/15 20-F
(After 15 Day Ext)
Rosh Hashanah
(begins at sundown)
4
16
5/31/15 10-K
(After 15 Day Ext)
7/31/15 10-Q
Grandparents’ Day
DEADLINE
29
First Day of Autumn
30
DEADLINE
DEADLINE
6/30/15 10-K
5/31/15 20-F
PO Box 12397
Glendale, AZ 85318-5097
Phone (602) 375-0888
Toll Free (800) 875-2980
Fax (602) 375-0888
www.highlandfilings.com
[email protected]
© 2003-2015 Highland Business Services. All rights reserved
(10-Q AND 10-K DEADLINES ARE FOR NON-ACCELERATED FILERS)
OCTOBER 2015
SUN
MON
TUES
WED
THURS
FRI
SAT
1
2
3
9
10
16
17
SEPTEMBER
s
m
t
w
t
f
s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
4
5
6
7
8
11
12
Columbus Day (USA)
(SEC CLOSED)
13
14
15
NOVEMBER
s
m
t
w
t
f
s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
DEADLINE
DEADLINE
8/31/15 10-Q
6/30/15 10-K
(After 15 Day Ext)
Thanksgiving Day
(Canada)
5/31/15 20-F
(After 15 Day Ext)
Bosses’ Day (USA)
18
19
20
21
22
23
24
28
29
30
31
DEADLINE
8/31/15 10-Q
(After 5 Day Ext)
25
26
27
DEADLINE
7/31/15 10-K
PO Box 12397
Glendale, AZ 85318-5097
Phone (602) 375-0888
Toll Free (800) 875-2980
Fax (602) 375-0888
www.highlandfilings.com
[email protected]
Halloween
© 2003-2015 Highland Business Services. All rights reserved
(10-Q AND 10-K DEADLINES ARE FOR NON-ACCELERATED FILERS)
NOVEMBER 2015
SUN
MON
TUES
WED
THURS
FRI
SAT
1
2
3
4
5
6
7
11
Veterans Day (USA)
(SEC CLOSED)
12
13
14
DEADLINE
6/30/15 20-F
OCTOBER
s
m
t
w
t
f
s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Daylight Saving
Time Ends
8
Election Day (USA)
9
m
15
16
17
t
f
s
1
2
3
4
5
22
18
19
20
21
25
26
27
28
DEADLINE
6/30/15 20-F
(After 15 Day Ext)
9/30/15 10-Q
w
7/31/15 10-K
(After 15 Day Ext)
(Canada)
DEADLINE
t
DEADLINE
Remembrance Day
DECEMBER
s
10
23
24
6
7
8
9
10
11
12
13
14
15
16
17
18
19
DEADLINE
Thanksgiving Day
26
9/30/15 10-Q
(After 5 Day Ext)
(SEC CLOSED)
20
21
22
23
24
27
28
29
30
31
25
29
(USA)
30
DEADLINE
8/31/15 10-K
PO Box 12397
Glendale, AZ 85318-5097
Phone (602) 375-0888
Toll Free (800) 875-2980
Fax (602) 375-0888
www.highlandfilings.com
[email protected]
7/31/15 20-F
© 2003-2015 Highland Business Services. All rights reserved
(10-Q AND 10-K DEADLINES ARE FOR NON-ACCELERATED FILERS)
DECEMBER 2015
SUN
MON
TUES
WED
THURS
FRI
SAT
1
2
3
4
5
8
9
10
11
12
16
17
18
19
23
24
25
26
NOVEMBER
s
m
t
w
t
f
s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
6
7
Hanukkah
(begins at sundown)
13
Pearl Harbor Day (USA)
14
15
DEADLINE
10/31/15 10-Q
8/31/15 10-K
(After 15 Day Ext)
JANUARY
s
m
t
w
t
f
s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
7/31/15 20-F
(After 15 Day Ext)
20
21
22
DEADLINE
Christmas Day
(SEC CLOSED)
10/31/15 10-Q
(After 5 Day Ext)
First Day of Kwanzaa
First Day of Winter
27
28
29
Christmas Eve
30
DEADLINE
DEADLINE
9/30/15 10-K
8/31/15 20-F
PO Box 12397
Glendale, AZ 85318-5097
Phone (602) 375-0888
Toll Free (800) 875-2980
Fax (602) 375-0888
www.highlandfilings.com
[email protected]
Boxing Day (Canada)
31
New Year’s Eve
© 2003-2015 Highland Business Services. All rights reserved
(10-Q AND 10-K DEADLINES ARE FOR NON-ACCELERATED FILERS)
JANUARY 2016
SUN
MON
TUES
WED
THURS
FRI
SAT
1
2
New Year’s Day
(SEC CLOSED)
DECEMBER
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m
t
w
t
f
s
1
2
3
4
5
6
7
8
9
10
11
12
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15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
3
4
5
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7
8
9
10
11
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15
16
DEADLINE
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m
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w
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1
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5
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9
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22
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25
26
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29
17
18
19
25
8/31/15 20-F
(After 15 Day Ext)
11/30/15 10-Q
20
21
22
23
27
28
29
30
DEADLINE
Martin Luther
King, Jr. Day (USA)
(SEC CLOSED)
24
DEADLINE
DEADLINE
9/30/15 10-K
(After 15 Day Ext)
FEBRUARY
11/30/15 10-Q
(After 5 Day Ext)
26
DEADLINE
10/31/15 10-K
PO Box 12397
Glendale, AZ 85318-5097
Phone (602) 375-0888
Toll Free (800) 875-2980
Fax (602) 375-0888
www.highlandfilings.com
[email protected]
31
© 2003-2015 Highland Business Services. All rights reserved
(10-Q AND 10-K DEADLINES ARE FOR NON-ACCELERATED FILERS)