Form F–X shall be filed with the Commission:
(a) By any issuer registering securities on Form F–8, F–10, or F–80 under the Securities Act of 1933;
(b) By any issuer registering securities on Form 40–F under the Securities Exchange Act of 1934;
(c) By any issuer filing a periodic report on Form 40–F, if it has not previously filed a Form F–X in connection with the class of securities in relation to which the obligation to file a report on Form 40–F arises;
(d) By any issuer or other non-U.S. person filing tender offer documents on Schedule 13E–4F, 14D–1F, or 14D–9F;
(e) By any non-U.S. person acting as trustee with respect to securities registered on Form F–7, F–8, F–10, or F–80;
(f) By a Canadian issuer qualifying an offering statement pursuant to the provisions of Regulation A; and
(g) By any non-U.S. issuer providing Form CB to the Commission in connection with a tender offer, rights offering or business combination.