Form 20-F , 20-F_A 

Field NameData DefinitionData TypeOriginal/Engineered

PART I

identity_of_directors_senior_management_and_advisersThis item requires disclosure of the names and addresses of the issuer's directors, senior management, auditors, and other key advisers.TextOriginal
identity_of_directors_senior_management_and_advisersThis item applies primarily to registration statements (not typically annual reports) and covers details about the offer of securities, including offer price, net proceeds, and expected timetable.TextOriginal
selected_financial_dataRequires selected financial data for the last five financial years.Numeric(TabularOriginal
capitalization_and_indebtednessA statement of capitalization and indebtedness.TextOriginal
reasons_for_offer_and_use_of_proceedsApplicable to registration statements, outlining the reasons for the offer and how proceeds will be used.TextOriginal
risk_factorsRequires a discussion of risk factors specific to the company or its industry.TextOriginal
history_and_development_of_the_companyGeneral information about the company's legal and commercial name, date of incorporation, domicile, and significant events.TextOriginal
business_overviewA description of the company's principal products, services, and markets.TextOriginal
organizational_structureA brief description of the group and the company's position within the group.TextOriginal
property_plants_and_equipmentInformation regarding any material tangible fixed assets.TextOriginal
operating_resultsDiscussion and analysis of the company's financial condition and results of operations. This is often referred to as "Management's Discussion and Analysis" (MD&A) or "Operating and Financial Review" (OFR).Numeric/TextOriginal
liquidity_and_capital_resourcesDiscussion of the company's liquidity, capital resources, and cash flows.Numeric/TextOriginal
research_and_development_patents_and_licensesDiscussion of the company's R&D activities and intellectual property.Numeric/TextOriginal
trend_informationIdentification of the most significant recent trends and uncertainties.Numeric/TextOriginal
directors_and_senior_managementInformation about the company's directors and senior management.TextOriginal
compensationDetails on compensation paid to directors and senior management.TextOriginal
board_practicesInformation about the company's board of directors, committees, and terms of office.TextOriginal
employeesInformation on the number of employees.TextOriginal
share_ownershipInformation on share ownership by directors and senior management.TextOriginal
major_shareholdersInformation about major shareholders and any changes in ownership.TextOriginal
related_party_transactionsDisclosure of transactions with related parties.TextOriginal
interests_of_experts_and_counselApplicable primarily to registration statements, disclosing interests of experts and counsel.TextOriginal
consolidated_statements_and_other_financial_informationPresentation of the company's audited consolidated financial statements, including balance sheets, income statements, statements of cash flows, and statements of changes in equity, along with notes.TextOriginal
significant_changesDisclosure of any significant changes since the date of the annual financial statements.TextOriginal
offer_and_listing_detailsApplicable primarily to registration statements, details about the offer and listing of securities.TextOriginal
plan_of_distributionThe plan of distribution is applicable primarily to registration statements, description of the plan for distributing the securities.TextOriginal
marketsInformation on the principal markets on which the company's securities are traded.TextOriginal
selling_shareholdersApplicable primarily to registration statements, information about selling shareholders.TextOriginal
dilutionApplicable primarily to registration statements, information on dilution.TextOriginal
expenses_of_the_issueApplicable primarily to registration statements, details of expenses related to the issue.TextOriginal
share_capitalInformation on share capital.TextOriginal
memorandum_and_articles_of_associationDescription of the company's constitutive documents.TextOriginal
material_contractsDescription of material contracts.TextOriginal
exchange_controlsInformation on exchange controls.TextOriginal
taxationInformation on taxation.TextOriginal
dividends_and_paying_agentsInformation on dividends and paying agents.TextOriginal
statement_by_expertsApplicable primarily to registration statements, statement by experts.TextOriginal
documents_on_displayInformation about documents on display.TextOriginal
subsidiary_informationInformation about subsidiaries.TextOriginal
disclosure_regarding_insider_trading_policyWhether the company has adopted an insider trading policy and procedures.TextOriginal

PART II

defaults_dividend_arrearages_and_delinquenciesDisclosure of any defaults on indebtedness, dividend arrearages, or other delinquencies.Numeric/TextOriginal
description_of_securities_other_than_equity_securitiesNumeric/TextOriginal
debt_securitiesNumeric/TextOriginal
warrants_and_rightsNumeric/TextOriginal
other_securitiesNumeric/TextOriginal
american_depositary_sharesNumeric/TextOriginal

PART III

defaults_dividend_arrearages_and_delinquencies_part_iii(This item is a duplicate in some older versions of the form, but in essence, it reinforces the need for this disclosure)TextOriginal
material_modifications_to_rights_of_security_holders_and_use_of_proceedsDisclosure of any material modifications to the rights of security holders and the use of proceeds from registered offerings.TextOriginal
audit_committee_financial_expertDisclosure regarding the audit committee's financial expert.TextOriginal
code_of_ethicsDisclosure regarding the company's code of ethics.TextOriginal
principal_accountant_fees_and_servicesDisclosure of fees paid to the principal accountant.TextOriginal
exemptions_from_listing_standards_for_audit_committeesDisclosure of any exemptions claimed from audit committee listing standards.TextOriginal
purchases_of_equity_securities_by_issuer_and_affiliated_purchasersInformation on share repurchases.TextOriginal
change_in_registrants_certifying_accountantDisclosure of any change in the company's independent registered public accounting firm.TextOriginal
corporate_governanceDisclosure of significant differences between the company's home country corporate governance practices and those followed by U.S. domestic companies.TextOriginal
mine_safety_disclosureDisclosure related to mine safety.TextOriginal
disclosure_regarding_foreign_jurisdictions_that_prevent_inspectionsDisclosure for companies in jurisdictions where the PCAOB (Public Company Accounting Oversight Board) is prevented from conducting inspections.TextOriginal
disclosure_regarding_insider_trading_policy_part_iii(As mentioned previously, a newer item requiring disclosure of whether an insider trading policy has been adopted and filed as an exhibit.)TextOriginal

PART IV

financial_statements_item_17This item specifies the financial statements required, often referring to Item 8.A.NumericOriginal
financial_statements_item_18Similar to Item 17, but with slightly different conditions for financial statement presentation (e.g., U.S. GAAP reconciliation requirements).NumericOriginal
exhibitsA comprehensive list of all exhibits being filed with the Form 20-F.TextOriginal
ex_2_1_plan_of_acquisition_reorganization_arrangement_liquidation_or_successionThis exhibit typically includes agreements related to mergers, acquisitions, reorganizations, liquidations, or other significant corporate restructuring events.Numeric/TextOriginal
ex_4_1_4_2_instruments_defining_rights_of_holders_of_long_term_debtThese exhibits contain copies of indentures, loan agreements, or other instruments that define the rights of holders of a company's long-term debt securities. There can be multiple such exhibits if a company has various debt instruments.Numeric/TextOriginal
ex_8_1_opinion_re_tax_mattersThis exhibit contains an opinion from counsel (lawyers) regarding specific tax matters related to the company's securities or transactions, particularly important for debt offerings or other complex financial arrangements.Numeric/TextOriginal
ex_12_1_12_2_computation_of_ratio_of_earnings_to_fixed_chargesThese exhibits provide a calculation of the ratio of earnings to fixed charges, which is a measure of a company's ability to cover its debt obligations. There can be multiple such exhibits, often reflecting different periods or specific calculations.Numeric/TextOriginal
ex_13_1_13_2_annual_report_to_security_holdersThese exhibits are certifications by the principal executive officer (CEO) and principal financial officer (CFO) of the company, respectively, under Section 906 of the Sarbanes-Oxley Act of 2002. They certify that the annual report fully complies with SEC requirements and that the information fairly presents the company's financial condition and results of operations.Numeric/TextOriginal
ex_15_1_to_15_4_consent_of_experts_and_counselThese exhibits typically include consent letters from independent registered public accounting firms (auditors) and, sometimes, other experts (like market research firms) or legal counsel, allowing their reports, opinions, or data to be incorporated by reference or included in the filing. There can be multiple such consents if various experts are involved.Numeric/TextOriginal
ex_17_1_letter_re_change_in_certifying_accountantThis exhibit is a letter from the company or the former certifying accountant confirming or explaining a change in the company's independent accounting firm.Numeric/TextOriginal
ex_96_1_to_96_3_statement_re_compliance_with_section_504_sarbanes_oxley_act_2002These exhibit codes are less common but can refer to statements regarding compliance with specific provisions of the Sarbanes-Oxley Act, potentially related to internal controls or corporate governance. In some cases, "EX-96.1" has also been seen to refer to an "Insider Trading Policy" as a new requirement for some 20-F filings.Numeric/TextOriginal

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