M2 Flashcards
What are the filing deadlines for 10-K?
60 days for large accelerated filers, 75 days for accelerated filers, 90 for all others
What is a large accelerated filer?
Issuer with a worldwide market value of outstanding common equity held by non affiliates of $700M or more
What is an accelerated filer?
Issuer with a worldwide market value of outstanding common equity held by non affiliates of $75M to less than $700M and annual revenue of $100 or more
10-K Part II Item 7
Management’s Discussion and Analysis
10-K Part II Item 7a
Quantitative and Qualitative Disclosures about Market Risk
10-K Part II Item 8
Financial Statements and Supplementary Data
What are the filing deadlines for 10-Q?
40 days for large accelerated filers; 45 days for all other registrants
10-Q Part 1 Item 1
Financial Statements (unaudited)
10-Q Part 1 Item 2
Management’s Discussion and Analysis of Financial Statments
10-Q Part 1 Item 3
Qualitative and Quantitative Disclosures about Market Risk
Form 8-K filing deadline
Four business days
How are dividends deducted to get income available to common shareholders?
For noncumultive, if they are declared regardless if paid
For cumulative, accumulated regardless if they have been declared or paid
