semiyear

— The 1934 act, as amended in 1964, requires most corporations with 500 or more stockholders and $1 million in assets to file these reports with the SEC: 10K (the annual report) to be filed within 120 days of the close of the fiscal year, 9K (the semiannual report) to be filed within 45 days of the end of the semiyear, and 8K (the current report) to be filed after important happening(s), for example, changes in company's capital stock, election of new officers, etc.