Far Flash Card 1

Question 1

What is maximum number of days after the company’s fiscal year end that the company has to file Form 10-K with the SEC?

Answer 1

75 days

Question 2

What is the latest date the 10-Q should be filed with the U.S. SEC for accelerated filer?

Answer 2

For large accelarated and accelarated filer, the 10-Q is due within the 40 days of the period ends.

Question 3

Regulation S-X

Answer 3

U.S. Securities and exchange Commision (SEC) regulations for the finnacial statement presentation and disclosere requirements of SEC fillings can be found in.

Question 4

Regulation S-T

Answer 4

Regulation S-T sets forth rules governing electronic filling.

Question 5

Regulation S-B

Answer 5

Regulation S-B sets forth the discloser requirement for small business issuers.

Question 6

Regulation S-K

Answer 6

Regulation S-K sets forth non-financial reporting requirement for various SEC filling used by public companies.

Question 7

Filling reqiurement of 10-Q for small corporation?

Answer 7

45 days

Question 8

Filling reqiurement of 10-Q for large accelerated or accelerated corporation?

Answer 8

40 days

Question 9

PUFI?

Answer 9

P: Minimum pension liability equity adjustment for a defined-benefit pension plan.
U: Unrealized gains or loss for the year on available-for-sale debt securities.
F: Foren currency translation adjustments.
I:

Question 10

EPS

Answer 10

EPS = Income available to common shareholders / Weighted average number of common shares outstanding.

Question 11

Addistional shares outstanding

Answer 11

Number of shares - [ (Number of shares x Excersize price) / Average market price