Sunday, December 24, 2017

What is Form 10-K?

The federal securities laws require public companies to disclose information on an ongoing basis. For example, domestic companies must submit annual reports on Form 10-K, quarterly reports on Form 10-Q, and current reports on Form 8-K for a number of specified events and must comply with a variety of other disclosure requirements. The annual report on Form 10-K provides a comprehensive overview of the company's business and financial condition and includes audited financial statements. Although similarly named, the annual report on Form 10-K is distinct from the “annual report to shareholders,” which a company must send to its shareholders when it holds an annual meeting to elect directors. Following are the deadlines for companies to file Forms 10-K and 10-Q:

To find a particular company's Form 10-K filings, use the Company Search for the SEC's EDGAR database. On the returned listing of filings for the company, enter “10-K” in the Filing Type box near the top of the page to filter for only Forms 10-K that have been filed. To see a blank version of the Form (with instructions), you can download this PDF version of Form 10-K. Issuers with questions concerning Form 10-K should consult with counsel or contact the SEC’s Division of Corporation Finance.

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