(1) If an SEC issuer that is a reporting issuer is filing its annual or interim MD&A prepared in accordance with Item 303 of Regulation S-K under the 1934 Act, the SEC issuer must file that document on or before the earlier of
(a) the date the SEC issuer would be required to file that document under section 5.1; and
(b) the date the SEC issuer files that document with the SEC.