filing UK US /ˈfaɪlɪŋ/ noun [U]
the act of putting documents into files: »

He went into the office on Sunday to do some filing.

the act of officially recording something, for example, your accounts: »

He was found guilty of assisting the filing of false tax returns.

See also REGULATORY FILING(Cf. ↑regulatory filing)

Financial and business terms. 2012.