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The Form 10-Q includes condensed financial information and other data prepared by a company’s accounting personnel and reviewed by its independent auditors. The SEC’s integrated disclosure system enables companies to incorporate information included in one document into other documents. For example, the Form 10-Q can be incorporated into ...
The Form 10-Q includes condensed financial information and other data prepared by a company’s accounting personnel and reviewed by its independent auditors. The SEC’s integrated disclosure system enables companies to incorporate information included in one document into other documents. For example, the Form 10-Q can be incorporated into ...
2019 SEC annual reports — Form 10-K | 1
Form 10-K for the current fiscal year but must begin providing non-scaled larger company disclosures in its first Form 10-Q for the next fiscal year. In addition, the issuer can continue taking advantage of other SRC accommodations (e.g., provide financial statements of an acquired business in accordance with Article 8 of Regulation S-X if
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filer. The deadlines for filing of a company’s Form 10-K and Form 10-Q are determined by its filing status. In addition to determining its filing deadlines, a company’s filing status also determines whether the company is required to comply with Section 404(b). Non-accelerated filer The term “non-accelerated filer” is not defined in ...
Disclosure requirements. Item 10(e)(1)(i) requires certain disclosures when a registrant presents non-GAAP financial measures in SEC filings. The instructions to Item 2.02 of Form 8-K say the requirements also apply to disclosures (furnished or filed) under that item. The following disclosures are required:
Forming a BDC. When forming a BDC, an asset manager must first submit an initial filing of its registration statement on Form N-2 under the Securities Act of 1933 (1933 Act) or on Form 10 under the Securities Exchange Act of 1934 (the 1934 Act). There are key differences among both forms and BDCs should work with legal counsel to determine ...
quarterly disclosure in periodic reports on Forms 10-Q and 10-K about an issuer’s adoption and termination of Rule 10b5-1 trading arrangements. Issuers other than listed closed -end funds and FPIs are required to comply with amendments beginning with the first Form 10-Q or Form 10-K that covers the first full fiscal quarter
2022 SEC annual reports — Form 10-K | 1 1 Overview We are pleased to present our SEC Annual Reports — Form 10-K reference guide to help you prepare your financial and related information for annual reports on Form 10-K and annual shareholders’ reports.