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.
Sources & evidence · 5
Direct term-level sources and supporting source families.
- U.S. Securities and Exchange Commission — How to Read a 10-KDirect source · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — EDGAR and filing resourcesDirect source · primary · checked 2026-08-16
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16
- OECD — G20/OECD Principles of Corporate Governance 2023Supporting source family · institutional · checked 2026-08-16