{"database": "openregs", "table": "federal_register", "rows": [["05-19427", "Revisions to Accelerated Filer Definition and Accelerated Deadlines for Filing Periodic Reports", "Proposed Rule", "We are proposing to modify the periodic report filing deadlines so that only the largest accelerated filers (those with a market value of outstanding voting and non-voting common equity held by non-affiliates of $700 million or more) become subject to the final phase-in of the accelerated filing transition schedule that will require annual reports on Form 10-K to be filed within 60 days after fiscal year end. Under our proposed amendments, however, these companies would continue to file their quarterly reports on Form 10-Q under the current 40-day deadline, rather than the 35-day deadline that was scheduled to apply to quarterly reports filed next year. Other accelerated filers would continue to file both their annual and quarterly reports under current deadlines--75 days after fiscal year end for annual reports on Form 10-K and 40 days after quarter end for quarterly reports on Form 10-Q. We also are proposing to revise the definition of the term \"accelerated filer\" to permit an accelerated filer that has voting and non-voting common equity held by non- affiliates of less than $25 million to exit accelerated filer status promptly and begin filing its annual and quarterly reports on a non- accelerated filer basis. Finally, the proposed amendments would permit a large accelerated filer that has voting and non-voting common equity held by non-affiliates of less than $75 million to promptly exit large accelerated filer status.", "2005-09-29", 2005, 9, "https://www.federalregister.gov/documents/2005/09/29/05-19427/revisions-to-accelerated-filer-definition-and-accelerated-deadlines-for-filing-periodic-reports", "https://www.govinfo.gov/content/pkg/FR-2005-09-29/pdf/05-19427.pdf", "Securities and Exchange Commission", "466", "We are proposing to modify the periodic report filing deadlines so that only the largest accelerated filers (those with a market value of outstanding voting and non-voting common equity held by non-affiliates of $700 million or more) become subject to...", null]], "columns": ["document_number", "title", "type", "abstract", "publication_date", "pub_year", "pub_month", "html_url", "pdf_url", "agency_names", "agency_ids", "excerpts", "regulation_id_numbers"], "primary_keys": ["document_number"], "primary_key_values": ["05-19427"], "units": {}, "query_ms": 0.7025669328868389, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}