17 C.F.R. § 240.13a-16 : Commodity and Securities Exchanges — SECURITIES AND EXCHANGE COMMISSION — GENERAL RULES AND REGULATIONS, SECURITIES EXCHANGE ACT OF 193 — RULES AND REGULATIONS UNDER THE SECURITIES EXCHANGE ACT OF 1934 —OTHER REPORTS —16 - Reports of foreign private issuers on Form 6-K (17 CFR 249.306)

(a) Every foreign private issuer which is subject to Rule 13a-1 ( 17 CFR 240.13a-1 ) shall make reports on Form 6-K, except that this rule shall not apply to:
(1) Investment companies required to file reports pursuant to §270.30a-1 of this chapter;
(2) Issuers of American depositary receipts for securities of any foreign issuer;
(3) Issuers filing periodic reports on Form 10-K, Form 10-Q, and Form 8-K; or
(4) Asset-backed issuers, as defined in § 229.1101 of this chapter.
(b) Such reports shall be transmitted promptly after the information required by Form 6-K is made public by the issuer, by the country of its domicile or under the laws of which it was incorporated or organized, or by a foreign securities exchange with which the issuer has filed the information.
(c) Reports furnished pursuant to this rule shall not be deemed to be "filed" for the purpose of section 18 of the Act or otherwise subject to the liabilities of that section.

17 C.F.R. §240.13a-16

32 FR 7849, May 30, 1967, as amended at 44 FR 70137, Dec. 6, 1979; 47 FR 54781, Dec. 6, 1982; 50 FR 27939, July 9, 1985; 57 FR 10615, Mar. 27, 1991; 70 FR 1621, Jan. 7, 2005; 73 FR 976, 1/4/2008; 81 FR 82020, 6/1/2018