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Hi folks -

Just curious whether anyone knows how foreign companies report their subsidiaries... I have learned at the SEC website that foreign companies filing in the US use form 20-F instead of FORM 10-K. I have not found anything about where they report their subsidiaries, however. In US filings, the subsidiaries are listed in Exhibit 21. I have not found anything comparable for foreign companies though.

Thanks for any insights!

/chet
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