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under cover means that

1 : in an envelope or wrapper
2 : under concealment : in secret

according to https://www.merriam-webster.com/dictionary/cover.

How to parse the under cover Form 20-F in the below sentence ?

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F.

To parse the part the registrant files or will file annual reports under cover Form 20-F with definition in merriam-webster in two ways:

The registrant files or will file annual reports pursuant to Form 20-F and put all documents in an envelope.

The registrant files or will file annual reports pursuant to Form 20-F secretely?

I feel that both of the explanations are faulty.What is the formal meaning?

May i write it as

The registrant files or will file annual reports in the form of cover which contain the Form 20-F.
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Before email, the term "cover letter" or "cover form" was a common way to mail or ship a number of items: paperwork or other objects.

The "cover letter" detailed what was included in the envelope or package. The cover letter also typically detailed the reason for sending the items. Today, you would say "attached" in an email.

The phrase "under cover Form 20-F" indicates that the sender must complete the Form 20-F and enclose it with whatever is being sent.

The term may persist today within the legal profession and government bureaucracies. Otherwise, it is not likely that you will encounter the expression.

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The phrase is saying that Form 20-F is the cover. Presumably you would post a letter including the annual reports and the form, where the form acts in the same way as a covering letter - it tells the recipient what is included and provides information about the annual reports. This information would probably include details about the author and the organisation which may not be in the reports themselves.

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  • May i write it as The registrant files or will file annual reports in the form of cover which contain the Form 20-F.?
    – showkey
    Jan 15 at 9:45
  • No, that doesn't make sense. If am right about Form 20-F you might approximately paraphrase the sentence as "The registrant files or will file annual reports accompanied by Form 20-F". If this is about something you need to do, seek professional advice; do not rely on my answer. My answer is how I would interpret the sentence with no other context, but it sounds like a Government regulation and you could be in trouble if you did the wrong thing.
    – Peter
    Jan 15 at 11:26
  • I am an investor ,read some material ,instead of submitting Form 20-F formally to SEC.
    – showkey
    Jan 15 at 12:43

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