SEC Reporting Requirements (F2:M6) Flashcards
what are the filing deadlines for Form 10-K?
large accelerated
accelerated filers
all other registrants
large- 60 days after YE
accelerated- 75 days after YE
all other- 90 days after YE
how are the following defined by the SEC?
large accelerated
accelerated
non-accelerate
L- market value of outstanding common equity held by nonaffiliates of $700 million or more
A- $75 million or more, but less than $700 million
N- less than $75 million
what are the filing deadlines for Form 10-Q?
large accelerated filer and accelerated filers
all other registrants
L&A- 40 days after the end of the fiscal quarter
all other- 45 days
Form 11-K
annual report of a company’s employee benefit plan(s)
Forms 20-F and 40-F
40-F: filed by specific Canadian companies registered with the SEC
20-F: filed by all other non-US registrants
*similar to Form 10-K
Form 6-K
filed semiannually by foreign private issuers
*similar to Form 10-Q
Form 8-K
filed to report major corporate events
Forms 3, 4, and 5
required to be filed by directors, officers, or beneficial owners of more than 10% of a class of equity securities of a registered company
what is Regulation S-X?
SEC sets forth the form and content of and requirements for interim and annual FS to be filed with the SEC
what are the requirements for interim FS under Regulation S-X
(2) BS as of:
end of most recent FISCAL QUARTER and
end of PRECEDING FISCAL YEAR
(3) IS for:
most recent FISCAL QUARTER
period between end of PRECEDING FISCAL YEAR and end of most recent FISCAL QUARTER
corresponding period of PRECEDING FISCAL YEAR
(2) CF for:
period between end of PRECEDING FISCAL YEAR and end of most recent FISCAL QUARTER
corresponding period of PRECEDING FISCAL YEAR
for annual FS, what statements and how many years should be presented?
BS (2 most recent fiscal years)
IS, Changes in OE, and CF (3 fiscal years preceding date of most recent audited BS)
T or F, the entire amount of a gain on sale of equipment should be reported during period incurred
T
