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Definition
An International Annual Report is an annual report of a foreign company listed on a domestic stock exchange. In the United States, Form 40-F is an annual report filed with the U.S. Securities and Exchange Commission by Canadian issuers to register securities under the Securities Exchange Act of 1934. The 40-F serves as a combined annual report and registration statement, providing key financial statements, management discussion and analysis, and detailed business information. It helps meet SEC disclosure requirements for foreign private issuers accessing U.S. capital markets.
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