Form 10-K

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As Form 10-K is from the SEC a US authority for the control of, securities trading , an annual report in a standardized form called.

In contrast to the annual report , which is often printed in bright colors on glossy paper, Form 10-K is simple and strictly standardized. It contains information on the company's history, structure, salaries of the board members, subsidiaries and standardized annual financial statements . Corporations with assets in excess of $ 10 million and with more than 2,000 shareholders, whether public or private, must file a Form 10-K report. All Form-10-K reports are searchable through the SEC's EDGAR database.

In addition to the annual Form 10-K, companies must complete Form 10-Q for the first three quarters . If something important happens in the last quarter before the annual report is submitted, such as B. a bankruptcy , the form 8-K must be filled out.

The name Form 10-K comes from the Code of Federal Regulations (CFR) under the Securities Exchange Act of 1934.

section Headline contains
1 Business Overview of the company, business environment
1A Risk Factors Risk factors (dependence on economic development, risks of business strategy)
1B Unresolved Staff Comments /
2 Properties Number of plants & offices
3 Legal proceedings Pending proceedings
4th Mine Safety Disclosures only at mining companies
5 Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities Development of the stock exchange price
6th Selected Financial Data Profit and Loss Account
7th Management's Discussion and Analysis of Financial Condition and Results of Operations Analysis of the operating result
7A Quantitative and Qualitative Disclosures About Market Risk Numerical risk assessment
8th Financial Statements and Supplementary Data Detailed balance
9 Changes in and Disagreements With Accountants on Accounting and Financial Disclosure /
9A Controls and Procedures Evaluation of the corporate governance system
9B Other information Further information
10 Directors, Executive Officers and Corporate Governance Management (CVs)
11 Executive Compensation Management remuneration
12 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters Management share ownership
13 Certain Relationships and Related Transactions, and Director Independence Disclosure of Managers' Transactions
14th Principal Accounting Fees and Services Auditing costs
15th Exhibits, Financial Statement Schedules Next appointment

Sections 10-14 are often treated together.

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