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Frequently Asked Questions:
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Form N-CSR |
Certified annual shareholder reports for management investment companies |
N-CSR |
Form N-CSR |
Certified semi-annual shareholder reports for management investment companies |
N-CSRS* |
Rule 12b-25 |
Notification of inability to timely file Form N-CSR |
NT-NCSR |
*Separate submission types N-CSRS and N-CSRS/A for semi-annual report Form N-CSR filings will be available August 2003; until available, use N-CSR and N-CSR/A.
If you choose to continue to comply with the certification requirements of Form N-SAR for periods ending on or before March 31, 2003, you should continue to submit shareholder reports required under Rule 30e-1 on EDGAR as N-30D submissions.
Once you begin filing Form N-CSR, you will no longer submit shareholder reports on EDGAR as N-30D submissions. Instead, you will include your shareholder report as part of your N-CSR submission. It is designated as Item 1 of Form N-CSR; include it in your main EDGAR "N-CSR" or "N-CSRS" document.
The EDGAR exhibit document for the certification under Section 302 of the Sarbanes-Oxley Act must be named EX-99.CERT.
The EDGAR exhibit document for the certification under Section 906 of the Sarbanes-Oxley Act must be named EX-99.906CERT.
All certifications under Section 302 should be included in one EX-99.CERT exhibit document in the N-CSR or N-CSRS submission on EDGAR.
All certifications under Section 906 should be included in one EX-99.906CERT exhibit document in the N-CSR or N-CSRS submission on EDGAR.
Beginning August 2003, the "EX-99.CERT" and "EX-99.906CERT" exhibit document labels will be available on EDGAR pull down menus. Until then, follow these steps to label your exhibit documents:
1. First, complete the Main Page of Submission Template 3.
2. Next, select Document Button from Main Page.
3. Then, add your N-CSR or N-CSRS document and select type.
4. Add exhibit and select EX.99 from Type pull down menu.
5. Click in type field after EX-99 and add the period (.) and the additional text, i.e., ".CERT" or ".906CERT."
Include a code of ethics or amendment to a code of ethics filed under Item 10(a) of Form N-CSR in a single EDGAR exhibit named EX-99.CODE ETH.
Contact Filer Support at 202-942-8900 and ask to speak with someone in the technical support unit.
No. The only information that you should place in EDGAR exhibit documents are the exhibits listed in Item 10 of Form N-CSR. You should place the remaining information required by Form N-CSR, including the shareholder report, in the main EDGAR document named "N-CSR" or "N-CSRS."
No. Business development companies and face-amount certificate companies file periodic reports on Forms 10-K and 10-Q under the Exchange Act, and they are required to comply with the certification requirements applicable to these forms.
See Release Nos. 34-47262, IC-25914 (Jan. 27, 2003), adopting Form N-CSR, available on our website at:
http://www.sec.gov/rules/final/34-47262.htm
Form N-CSR was amended to require disclosure of information related to audit and non-audit services provided by, and fees paid to, the auditor of the financial statements of a management investment company. For details concerning these requirements, see Release Nos. 33-8183, 34-47265, 35-27642, IC-25915, IA-2103, FR-68 (Jan. 28, 2003), available on our website at:
http://www.sec.gov/rules/final/33-8183.htm
Form N-CSR was amended to require disclosure regarding proxy voting policies and procedures of closed-end management investment companies. For details concerning these requirements, see Release Nos. 33-8188, 34-47304, IC-25922 (Jan. 31, 2003), available on our website at:
http://www.sec.gov/rules/final/33-8188.htm
Form N-CSR was amended to require disclosure regarding audit committees of listed registrants subject to Rule 10A-3 under the Exchange Act. For details concerning these requirements, see Release Nos. 33-8220, 34-47654, IC-26001 (Apr. 9, 2003), available on our website at:
http://www.sec.gov/rules/final/33-8220.htm
Form N-CSR was amended to add the certifications required by Section 906 of the Sarbanes-Oxley Act of 2002 [18 U.S.C. 1350] as a required exhibit to reports on Form N-CSR filed under Section 13(a) or 15(d) of the Exchange Act, and to make technical changes to the Section 302 certification of Form N-CSR. For details concerning these requirements, see Release Nos. 33-8238, 34-47986; IC-26068 (June 5, 2003), available on our website at:
http://www.sec.gov/rules/final/33-8238.htm
http://www.sec.gov/info/edgar/certinvco.htm
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