Certified shareholder report of registered management investment companies (PDF)

The U.S. Securities and Exchange Commission (SEC) has published Form N-CSR – Certified Shareholder Report of Registered Management Investment Companies which will be valid through September 30, 2026 unless otherwise modified before, following the approval of the Office of Management and Budget (OMB).
Form N-CSR is a regulatory filing required of the SEC on a semi-annual and annual basis for registered management investment companies under the Investment Company Act of 1940. It must be filed within 10 days after a company disseminates its annual and semiannual reports to stockholders. Among other things, the form contains a template for funds to disclose their complete portfolio holdings to the SEC including detailed information about individual securities, market values, and other relevant financial data. It also specifies disclosures to be made in connection with securities lending activities of closed-end management investment companies and various other disclosures, such as accounting fees and services or remuneration paid directors and officers. The Form also contains detailed filing instructions.
The SEC notes that the new form contains all outstanding amendments, which may, however, not yet be applicable. To sort out the compliance date, filers are recommended to review the rulings pertaining to
– Tailored Shareholder Reports for Mutual Funds and Exchange-Traded Funds; Fee Information in Investment Company Advertisements (Rule: RIN 3235-AM52);
– Share Repurchase Disclosure Modernization (Rule: RIN 3235-AM94); and
– Listing Standards for Recovery of Erroneously Awarded Compensation (Rule: RIN 3235-AK99).
A prior version of the form may be found here.