Atotal of 142 companies are expected to submit their third quarter (Q3) earnings report in the next 16 working days, according to the Nigerian Stock Exchange’s (NSE’s) filing regulation. This is necessary to avoid the poor corporate governance tag and sanction of the NSE. The filing calendar of the NSE obtained at the weekend indicated that most of the quoted companies are required to submit their nine-month earnings report on October 31, this year. The Nation’s investigation at the weekend showed that of the 144 companies that are expected to submit their reports, only two have done so. The early filers were United Capital Limited and Infinity Trust Mortgage Bank Plc. Post-listing rules at the NSE require quoted companies to submit their audited earnings reports, not later than three months after the expiration of the period.They also require quoted companies to submit interim report not later than 30 days after the end of the period. Most quoted companies, including banks, major manufacturers, oil and gas companies, breweries and cement companies use the 12-month Gregorian calendar year as their business year. The business year thus terminates on December 31. While March 31 is usually the deadline for submission of yearly report for companies with Gregorian calendar business year, the deadline for the quarterly report is a month after the quarter. The regulatory filing calendar indicated that Monday, October 31 would be the deadline for the results for the Q3 ended September 30, this year. NSE fines companies that fail to meet reports’ deadline. Sources at the weekend said there would be increased inflow of Q3 earnings reports in the next two weeks, citing the previous compliance record of more than 85 per cent. The sources added that several companies could finalise their Q3 reports this week while the rate of submission might pick up by the weekend. Companies that are expected to submit their reports in the 16 working days include Julius Berger Nigeria, Lafarge Africa, Lasaco Assurance, Law Union and Rock Insurance, Learn Africa, Linkage Assurance, Livestock Feeds, Mansard Insurance, May & Baker Nigeria, Mcnichols, Mobil Oil Nigeria, Morison Industries, Mrs Oil, Mtech Communications and MTI. Others are Multiverse Resources, Mutual Benefit Assurance, National Salt Company Nigeria, NCR, NEM Insurance Company, Nestle Nigeria, Niger Insurance Company, Nigeria Sewing Machine Manufacturing Compan, Nigerian Aviation Handling Company, Nigerian Breweries, Nigerian Ropes, Nigerian Wire & Cable, NPF Microfinance Bank, Oando, Okomu Oil Palm, Omatek Ventures. Omoluabi Savings and Loans, Paints and Coatings Manufacturing, Pharma Deko, Portland Paint & Product, Premier Paints, Presco, Prestige Assurance Company, RT Briscoe, Regency Alliance Insurance, Resort Savings & Loans and Rokana Industries are also expected to same. While Royal Exchange, SCOA Nigeria, Secure Electronic Technologies, Seplat Petroleum Development Co Ltd, Skye Bank, Smart Products Nigeria, Sovereign Trust Insurance, Staco, Stanbic IBTC Holdings, Standard Alliance, Sterling Bank, Stokvis Nigeria, Studio Press, Tantalizers, Total Nigeria, Trans Nationwide Express, Transcorp Hotels, Transnational Corporation of Nigeria, UAC of Nigeria, UACN Property Development, United Bank for Africa, UNIC Insurance, and Unilever Nigeria and many others are expected to do so. Union Bank of Nigeria, Union Diagnostic & Clinical Services, Union Dicon Salt, Union Homes Savings & Loans, Union Ventures &Petroleum, Navitus Energy, Unity Bank, Unity Kapital Assurance, Universal Insurance Company, UTC Nigeria, Wema Bank, West Africa Glass Industries and Zenith Bank. Others included AG Leventis Nigeria, Abbey Mortgage Bank, Africa Prudential Registrar, African Alliance Insurance, African Paints , Afrik Pharmaceuticals ,Aiico Insurance ,Airline Services & Logistics, ,Alumaco ,Aluminium Extrusion Nigeria, Anino International ,Arbico , Ashaka Cement , Aso Savings & Loans, Associated Bus Company, Austin Laz & Company ,B.O.C. Gases , Beco Petroleum Product, Beta Glass Company, C &I Leasing, Cadbury Nigeria, CAP, Capital Hotel, Capital Oil, Caverton Offshore Support Group Grp, Cement Company of Northern Nigeria ,Champion Breweries ,Chams ,Computer Warehouse Group, Conoil, Consolidated Hallmark Insurance, Continental Reinsurance, Cornerstone Insurance, Courteville Business Solutions ,Custodian and Allied Insurance, Daar Communications, Dangote Cement, Dangote Sugar, Diamond Bank, DN Meyer, Ecobank Transnational Incorporated, Ekocorp ,Equity Assurance, Eterna Oil & Gas ,Evans Medical, FBN Holdings, FCMB Group, Fidelity Bank, First Aluminium Nigeria, Forte Oil, Fortis Microfinance Bank, FTN Cocoa Processors ,GlaxoSmithKline Nigeria, Goldlink Insurance, Great Nigeria Insurance, Guaranty Trust Bank, Guinea Insurance, Ikeja Hotel , Intercontinental Wapic Insurance, International Energy Insurance, Investment & Allied Assurance, IPWA, Japaul Nigeria , Jos International Breweries and Juli Plc.