small business issuer

Small Business Issuer

A company that issues stock when its revenue and/or shares outstanding are worth less than $25 million. Small business issuers are subject to slightly less stringent requirements when making a new issue. See also: SB-2.

small business issuer

An issuer of securities that has less than $25 million in annual revenues and outstanding publicly held stock worth no more than $25 million. Public offerings by small businesses are subject to special SEC registration rules.
References in periodicals archive ?
The Corporation had previously reported that for the fiscal year beginning on May 1, 2007, the Corporation will no longer be considered a small business issuer as defined by the SEC.
Beyond Sarbanes-Oxley year two, focus on the small business issuer and rating agency, tax and pension reform, an even more prevalent issue existed: the revolving door of leadership at key Washington agencies.
announces that, for the fiscal year beginning on May 1, 2007, the company will no longer be considered a small business issuer as defined by the Securities and Exchange Commission (SEC).
For the three months ended March 31, 2007, general and administrative expense increased $18,000 from 2006 due principally to higher professional fees incurred in connection with the Company's filing status changing from a small business issuer to a non-accelerated filer for the year ended December 31, 2006.
The change in the date relates to the more extensive documentation associated with CPI Aero's filing requirements in its first year as a Form 10-K filer; in prior years, CPI Aero qualified as a small business issuer and filed a Form 10-KSB.
Under the new disclosure system, a small business issuer is characterized as a U.
The additional periodic reporting requirements imposed on Scoop as a result of the loss of its small business issuer status have contributed to the delay in Scoop's filing of its 10-K.
com (OTC Bulletin Board: GRLZE), an adult entertainment holding company, filed its Small Business Issuer Registration Statement (Form 10SB12G) with the Securities and Exchange Commission (SEC) to become a fully reporting company.
Two chapters describe MD&A for small business issuers and there are chapters on the operating and financial review of Canadian and foreign private companies.
But companies that are not small business issuers and have a June 30 yearend must comply when reporting on the quarter beginning July 1, 2005.
Public entities that file as small business issuers will be required to apply Statement 123(R) in the first interim or annual reporting period that begins after Dec.
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