Reporting Company

Definition:

A company that is required to file Periodic Reports with the SEC. A Reporting Company is subject to Section 13(a) or Section 15(d) of the Exchange Act. A company can become a Reporting Company: (i) as a prerequisite to listing on a national exchange in the United States; (ii) by having total assets greater than US$10 million and a class of equity securities held by 2,000 or more persons, or more than 500 holders of its equity securities who are not Accredited Investors; or (iii) by having issued its securities to the public.

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