US · us statute
SEC Rule 13q-1 and Form SD
In force
The not-de-minimis threshold is USD 100,000 for a payment or a series of related payments, not USD 150,000. Reporting is on a cash basis. Form SD is due 270 days after fiscal year end, as adjusted by the form. PetroMetric does not file it.
Applies to. Resource extraction issuers that file 10-K, 20-F or 40-F reports, including controlled entities, subject to exemptions.
Verification. The exact penalty for a late or missing report was not verified. No fixed fine is stated.
Reviewed in the research snapshot on 2026-11-08. A qualified legal reviewer has not been appointed.
Related penalty rows
- US-13Q-UNVERIFIED Rule 13q-1 or SOX reporting or control issue Verify with counsel