Fiscal year.

Fiscal year. The term fiscal year means the annual accounting period or, if no closing date has been adopted, the calendar year ending on December 31.

Source

17 CFR § 270.8b-2


Scoping language

Unless the context otherwise requires, the terms in paragraphs through (m) of this section, when used in the rules contained in 270.8b1 through 270.8b32, in the rules under section 30(a) or (b) of the Act or in the forms for registration statements and reports pursuant to section 8 or 30(a) or (b) of the Act, shall have the respective meanings indicated in this section. The terms EDGAR, EDGAR Filer Manual, electronic filer, electronic filing, electronic format, electronic submission, paper format, and signature shall have the meanings assigned to such terms in part 232 of this chapter (Regulation STGeneral Rules for Electronic Filings).

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