M2 EPS and Public Company Reporting Topics Flashcards
1
Q
Form 10-K
A
Annual Report
* 60 days for large accelerated (700M+)
* 75 days for accelerated (75M-700M)
* 90 days for all others (Less)
2
Q
Form 10-Q
A
Quarterly Report
* 40 days for large accelerated and accelerated
* 45 days for all others
3
Q
Form 10-K Items
A
- MD&A
- Quantitative and Qualitative Disclosures about Market Risk
- Fin Stmts and Supplementary Data
4
Q
Form 10-Q Items
A
- Fin Stmts
- Management’s Discussion and Analysis of Fin Condition and Results of Operation
- Quantitative and Qualitative Disclosures about Market Risk
5
Q
Form 8-K
A
To disclose changes whenever a material event occurs
6
Q
Basic Earnings per Share (EPS)
A
Income available to common shareholders / Weighted average number of common outstanding shares
7
Q
Weighted Average Number of Outstanding Shares
A
Shares outstanding at beg
+ shares sold
- shares reacquired
+ stock dividends and stock splits
- reverse stock splits
8
Q
Diluted EPS
A
(Income available to the common stock shareholders + interest on dilutive securities) / Weighted average number of common shares
9
Q
Pass Key
A
