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Federal Register / Vol. 86, No. 234 / Thursday, December 9, 2021 / Rules and Regulations
United States Securities and Exchange Commission Washington, DC 20549
Form 20F

Part II

Item 16I. Disclosure Regarding Foreign Jurisdictions That Prevent Inspections

b A registrant that is a foreign issuer, as defined in 17 CFR 240.3b4, identified by the Commission pursuant to Section 104i2A of the SarbanesOxley Act of 2002 15 U.S.C.
7214i2A as having retained, for the preparation of the audit report on its financial statements included in the Form 20F, a registered public accounting firm that has a branch or office that is located in a foreign jurisdiction and that the Public Company Accounting Oversight Board has determined it is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction, for each year in which the registrant is so identified, must provide the below disclosures.
Also, any such identified foreign issuer that uses a variable-interest entity or any similar structure that results in additional foreign entities being consolidated in the financial statements of the registrant is required to provide the below disclosures for itself and its consolidated foreign operating entity or entities. A registrant must disclose:

7. Amend Form 40F referenced in 249.240f by revising paragraph B.18b to read as follows:
Note: The text of Form 40F does not, and this amendment will not, appear in the Code of Federal Regulations.

United States Securities and Exchange Commission Washington, DC 20549
Form 40F

General Instructions
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B. Information To Be Filed on This Form 18 Disclosure Regarding Foreign Jurisdictions That Prevent Inspections

b A registrant that is a foreign issuer, as defined in 17 CFR 240.3b4,
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identified by the Commission pursuant to Section 104i2A of the SarbanesOxley Act of 2002 15 U.S.C.
7214i2A as having retained, for the preparation of the audit report on its financial statements included in the Form 40F, a registered public accounting firm that has a branch or office that is located in a foreign jurisdiction and that the Public Company Accounting Oversight Board has determined it is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction, for each year in which the registrant is so identified, must provide the below disclosures.
Also, any such identified foreign issuer that uses a variable-interest entity or any similar structure that results in additional foreign entities being consolidated in the financial statements of the registrant is required to provide the below disclosures for itself and its consolidated foreign operating entity or entities. A registrant must disclose:

8. Amend Form 10K referenced in 249.310 by revising Item 9Cb to Part II to read as follows:
Note: The text of Form 10K does not, and this amendment will not, appear in the Code of Federal Regulations.

United States Securities and Exchange Commission Washington, DC 20549
Form 10K

Part II

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections b A registrant that is a foreign issuer, as defined in 17 CFR 240.3b4, identified by the Commission pursuant to Section 104i2A of the SarbanesOxley Act of 2002 15 U.S.C.
7214i2A as having retained, for the preparation of the audit report on its financial statements included in the Form 10K, a registered public accounting firm that has a branch or office that is located in a foreign jurisdiction and that the Public Company Accounting Oversight Board has determined it is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction, for each year in which the registrant is so identified, must provide the below disclosures.

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Also, any such identified foreign issuer that uses a variable-interest entity or any similar structure that results in additional foreign entities being consolidated in the financial statements of the registrant is required to provide the below disclosures for itself and its consolidated foreign operating entity or entities. A registrant must disclose:

9. Amend Form NCSR referenced in 249.331 and 274.128 by revising paragraph j to Item 4 to read as follows:

Note: The text of Form NCSR does not, and this amendment will not, appear in the Code of Federal Regulations.

United States Securities And Exchange Commission Washington, DC 20549
Form NCSR

Item 4. Principal Accountant Fees and Services

j A registrant that is a foreign issuer, as defined in 17 CFR 240.3b4, identified by the Commission pursuant to Section 104i2A of the SarbanesOxley Act of 2002 15 U.S.C.
7214i2A, as having retained, for the preparation of the audit report on its financial statements included in the Form NCSR, a registered public accounting firm that has a branch or office that is located in a foreign jurisdiction and that the Public Company Accounting Oversight Board has determined it is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction, for each year in which the registrant is so identified, must provide the below disclosures.
Also, any such identified foreign issuer that uses a variable-interest entity or any similar structure that results in additional foreign entities being consolidated in the financial statements of the registrant is required to provide the below disclosures for itself and its consolidated foreign operating entity or entities. A registrant must disclose:

By the Commission.
Dated: December 2, 2021.
Vanessa A. Countryman, Secretary.
FR Doc. 202126528 Filed 12821; 8:45 am BILLING CODE 801101P

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