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Dictionary by pitch.dog
Corporate reports & securities filings · Working

Late filing

Also called: delinquent filing

ELI5

A filing submitted after the required deadline.

Used in conversation

“Can we circulate late filing with the assumptions and open questions marked?”

Pitch context

You will see “Late filing” in annual reports, earnings decks, filings and investor presentations when the discussion reaches corporate reports & securities filings.

Why it matters: In corporate reports & securities filings, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

When the words have to travel

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Sources & evidence · 5

Direct term-level sources and supporting source families.