Golden Minerals Company

Here is another company's explanation for the reporting delay:

The Company will report its financial results for the three month period ended March 31, 2011 on Monday, June 13, 2011. These financial statements will be reported for the first time under International Financial Reporting Standards (“IFRS”) which replaces Canadian Generally Accepted Accounting Policies effective January 1, 2010 for all publically accountable enterprises in Canada.

The CSA has granted a 30 day extension to issuers filing their first IFRS interim financial statements. As a result, the Company has until June 14, 2011 to file its financial statements and accompanying management’s discussion and analysis for the three month period ended March 31, 2011.