158:
SEC postponed the three-year phase-in by one year. In
December 2005, the SEC created a third category of "large accelerated filers," accelerated filers with a public float of over $ 700 million. As of December 27, 2005, the deadline for filing for large accelerated filers was still 75 days, however, beginning with the fiscal year ending on or after December 15, 2006, the deadline was changed to 60 days. For other accelerated filers the deadline remains at 75 days and for non-accelerated filers the deadline remains at 90 days. For further reading, see the Final Rules
209:
Here the company must explain the risk management and strategy including any processes for assessing, identifying and managing the risks arising from cybersecurity threats. The company must describe if any previous cybersecurity incidents have had a material affect or are materially likely to have an
157:
reporting requirements for at least 12 calendar months, that previously have filed at least one annual report, and that are not eligible to file their quarterly and annual reports on Forms 10-QSB and 10-KSB. These shortened deadlines were to be phased in over a three-year period, however, in 2004 the
66:
Companies with more than $ 10 million in assets and a class of equity securities that is held by more than 2000 owners must file annual and other periodic reports, regardless of whether the securities are publicly or privately traded. Up until March 16, 2009, smaller companies could use Form 10-KSB.
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This describes the business of the company: who and what the company does, what subsidiaries it owns, and what markets it operates in. It may also include recent events, competition, regulations, and labor issues. (Some industries are heavily regulated, have complex labor requirements, which have
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Requires the company to explain certain comments it has received from the SEC staff on previously filed reports that have not been resolved after an extended period of time. Check here to see whether the SEC has raised any questions about the company's statements that have not been resolved.
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Here, also, is the going concern opinion. This is the opinion of the auditor as to the viability of the company. Look for "unqualified opinion" expressed by auditor. This means the auditor had no hesitations or reservations about the state of the company, and the opinion is without any
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If a shareholder requests a company's Form 10-K, the company must provide a copy. In addition, most large companies must disclose on Form 10-K whether the company makes its periodic and current reports available, free of charge, on its website. Form 10-K, as well as other
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Here, management discusses the operations of the company in detail by usually comparing the current period versus prior period. These comparisons provide a reader an overview of the operational issues of what causes such increases or decreases in the business.
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which a company must send to its shareholders when it holds an annual meeting to elect directors (though some companies combine the annual report and the 10-K into one document). The 10-K includes information such as company history, organizational structure,
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is included in the annual 10-K, so only three 10-Q filings are made each year. In the period between these filings, and in case of a significant event, such as a CEO departing, material cybersecurity incident or
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Here, the company lays anything that could go wrong, likely external effects, possible future failures to meet obligations, and other risks disclosed to adequately warn investors and potential investors.
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Here, the company discloses any significant pending lawsuit or other legal proceeding. References to these proceedings could also be disclosed in the Risks section or other parts of the report.
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This section lays out the significant properties, physical assets, of the company. This only includes physical types of property, not intellectual or intangible property.
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Gives highs and lows of stock, in a simple statement. Market for
Registrant's Common Equity, related stockholder matters and issuer purchases of equity securities.
149:. However, in 2004, the SEC approved a Final Rule that changed the deadlines to 60 days for Form 10-K for "accelerated filers"; meaning issuers that have a public
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significant effects on the business.) Other topics in this section may include special operating costs, seasonal factors, or insurance matters.
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database on the SEC's website. Academic researchers make this report metadata available as structured datasets in the
Harvard Dataverse.
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Includes information about the company’s disclosure controls and procedures and its internal control over financial reporting.
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Requires a company, if there has been a change in its accountants, to discuss any disagreements it had with those accountants.
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affect and how, as well as the board's and management's role and oversight of cybersecurity risk and their relevant expertise.
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This section requires some companies to provide information about mine safety violations or other regulatory matters.
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Item 405 box on the cover page is checked. Due to confusion in its application, the 10-K405 was eliminated in 2002.
42:'s financial performance. Although similarly named, the annual report on Form 10-K is distinct from the often glossy
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In this section
Financial Data showing consolidated records for the legal entity as well as subsidiary companies.
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is the disclaimer that projections as to future performance are not guaranteed, and things could go otherwise.
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In addition to the 10-K, which is filed annually, a company is also required to file quarterly reports on
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Item 12. Security
Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
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60:
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Historically, Form 10-K had to be filed with the SEC within 90 days after the end of the company's
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EDGAR Company Search (A portal to search for
Companies' Forms 10-K and other filings with the SEC)
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Unlike the 10-K filed annually, other forms serve related purposes, but have different schedules.
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259:
Item 7 – Management's
Discussion and Analysis of Financial Condition and Results of Operations
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Item 9. Changes in and
Disagreements With Accountants on Accounting and Financial Disclosure
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122:, much briefer, is filed after each of the three quarters that do not have a 10-K filing.
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403:, required 30 days from close of quarter (a 10-K is required 45 days from 31 December)
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companies, and because of how much stock they own, they usually have access to the
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Item 13. Certain
Relationships and Related Transactions, and Director Independence
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refers to companies or individuals who hold at least 5% of the total value of the
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during the late 1990s and early 2000s (decade). A 10-K405 is a 10-K where the
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covers special material events that occur between 10-K and 10-Q filings.
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106:(CFR) designation of the form pursuant to sections 13 and 15(d) of the
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Item 7A – Quantitative and
Qualitative Disclosures about Market Risks
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Every annual report contains 4 parts and 15 schedules. They are:
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Item 10. Directors, Executive Officers and Corporate Governance
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Item 15. Exhibits, Financial Statement Schedules Signatures
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of the company and hold significant sway over the company.
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must be filed in order to provide up to date information.
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section of the SEC's website, referencing Rule 33–8644.
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of at least $ 75 million, that have been subject to the
371:. They usually are founders of the company or large
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A substantial number of firms filed their 10-K as a
441:Alphabet Inc (owner of Google) 10-K filed in 2017
344:Item 14. Principal Accounting Fees and Services
82:. Information for the final quarter of a firm's
38:(SEC), that gives a comprehensive summary of a
8:
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36:U.S. Securities and Exchange Commission
419:PDF of Form 10-K General Instructions
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292:Consolidated Statements of Operation
251:Item 6 – Consolidated Financial Data
34:is an annual report required by the
462:"Layline corporate filings dataset"
382:Five percent owners must also file
196:Item 1B – Unresolved Staff Comments
298:Other accounting reports and notes
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335:Item 11. Executive Compensation
315:Item 9A. Controls and Procedures
303:qualifications (unconditional).
230:Item 4 – Mine Safety Disclosures
44:"annual report to shareholders,"
27:U.S. annual report for a company
436:Facebook Inc 10-K filed in 2017
108:Securities Exchange Act of 1934
1:
460:Balogh, Attila (3 May 2024).
284:Item 8 – Financial Statements
289:Independent Auditor's Report
520:United States corporate law
295:Consolidated Balance Sheets
104:Code of Federal Regulations
63:, among other information.
536:
323:Item 9B. Other Information
273:Forward Looking Statements
222:Item 3 – Legal Proceedings
278:Forward-looking statement
205:Item 1C - Cybersecurity
71:may be searched at the
361:Five percent ownership
356:Five percent ownership
187:Item 1A – Risk Factors
49:executive compensation
61:financial statements
495:"Layline Dataverse"
214:Item 2 – Properties
474:10.7910/DVN/WACGV5
377:board of directors
466:Harvard Dataverse
178:Item 1 – Business
16:(Redirected from
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396:US corporate law
141:Filing deadlines
98:The name of the
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114:Related forms
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384:Schedule 13d
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131:Form 10-K405
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110:as amended.
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57:subsidiaries
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18:5% Ownership
515:SEC filings
373:mutual fund
147:fiscal year
84:fiscal year
69:SEC filings
509:Categories
447:References
89:bankruptcy
120:Form 10-Q
100:Form 10-K
80:Form 10-Q
32:Form 10-K
401:Form 10Q
390:See also
124:Form 8-K
93:Form 8-K
40:company
348:Part 4
328:Part 3
238:Part 2
173:Part 1
53:equity
479:3 May
408:Links
367:of a
365:stock
165:Parts
151:float
73:EDGAR
481:2024
91:, a
470:doi
511::
468:.
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55:,
51:,
30:A
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