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On 15 June 2024, the obligation to submit reports based on Item 1.05 of Form 8-K and Form 6-K for a " smaller reporting company" entered into force. The Forms are part of the Rule Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure. The "smaller reporting companies" include companies with a public float of less than USD 250 million or with annual revenues under USD 100 million and no public float or with a public float of less than USD 700 million. Form 8-K Item 1.05 concerns material cybersecurity incidents and requires a "smaller reporting company" to report any cybersecurity incident that results in a material impact. In their reports, the nature, timing, scope and impact of the cybersecurity incident has to be specified. The report can be filed later if the Attorney General determines that the reporting would pose a threat to public safety or national security. The Form 6-K should include information regarding material cybersecurity incidents that were reported in foreign jurisdictions.
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