Nokia today filed a 200-page 20-F form (PDF) with the Securities and Exchange Commission. It explains a number of new tidbits about Nokia's partnership with Microsoft, including that the transition to Windows Phone will take about two years. ZDNet skimmed the document and found that Microsoft was mentioned 101 times.

The document confirms that Microsoft and Nokia still haven't finalized the deal, which was announced last month. Microsoft and Nokia then announced that the latter was switching its primary smartphone platform to the former's Windows Phone operating system.

We've been debating on when Nokia will release its first Windows Phone device; will it be in 2011 or in 2012? It's important to note that just because the transition will take two years does not mean we will not see a Windows Phone device before then.

As we've already underlined before, nowhere in the Nokia-Microsoft announcement is Windows Phone 7 mentioned: the two simply refer to Windows Phone. It's thus quite possible that Nokia will push out Windows Phone 8 on its higher-end devices.

Ideally, it would be great to see cheap WP7 devices out in time for this year's holiday season, and more expensive Nokia WP(8) devices in 2012. Either way, Nokia still has 200 million Symbian owners it cannot simply drop by the wayside but needs to start converting to Windows Phone owners.