filing // noun

REGULATORY FILING

1 [U]

the act of putting documents, letters, etc. into a file:

We hired an assistant to do all the filing.

a centralized filing system

2 [U]

the act of presenting sth so that it can be officially recorded and dealt with:

There are penalties for late filing of accounts.

the filing of lawsuits/criminal charges

tax filing software

3 [C] (especially AmE)

an act of presenting documents to a court or government department; a document that is presented in this way:

The company is required to make filings to/with the Securities and Exchange Commission.

In a court filing, he claims the firm acted legally.

bankruptcy/regulatory/tax filings

• capital account
• capital accumulation
• capital adequacy
• capital adequacy ratio
• capital allowance
• capital appreciation
• capital asset
• capital asset pricing model
• capital budget
• capital consumption
• capital employed
• capital equipment
• capital expenditure
• capital flight
• capital flow
• capital gain
• capital gains tax
• capital goods
• capital-intensive
• capital investment
• capitalism
• capitalist
• capitalization
• capitalization issue
• capitalization of reserves