SEC Filings Flashcards
Form 4
Change in beneficial ownership
8-K
Reports more current events material to a company’s performance
Change in control of the company
Changes in registrant’s certified accountant
Entering into debt or other direct financial obligations
10-K
Annual report that provides a comprehensive overview of the company’s business and financial conditions and includes audited financial statements
Form D
Brief notice that provides information about the company and the offering
Form 5
To report any transactions that should have been reported earlier.
To report insider transactions that should have been reported earlier or were eligible for deferred reporting
Discloses whether a company is an accelerated filer makes periodic and current reports available, free of charge, on its website
Form 10-K
Form 8-K
Extraordinary transactions or current report, to announce major events that shareholders should know about
Form 10-Q
Unaudited financial statements and provides a continuing view of the company’s financial position during the year. Report must be filed for each of the first three fiscal quarters of the company’s fiscal year
Form 3
If the issuer is already registered under Section 12, the insider must file a Form 3 within 10 days of becoming an officer, director or beneficial owner
S-X
Prescribes the form and content of, and the requirements for, financial statements
S-K
Contains the instructions for filing NONFINANCIAL statement forms required under the Securities Act of 1933
Large Accelerated Filers
Market values exceeding $700,000,009
Accelerated filers
Market values between $75,000,000 and $700,000,000 and at least $100 million in annual revenues
Non-accelerated small filers
Entities with market value below $75,000,000 and/or annual revenues less than $100 Million
