Browse Definitions:
Definition

SEC Form 10-K

Contributor(s): Ivy Wigmore

SEC Form 10-K is the United States Securities and Exchange Commission’s form for the annual performance filings of public companies. According to SEC regulations, all publicly-traded companies must submit a 10-K for each fiscal year, due within 75 days of the end of a company’s fiscal year. Because the dates of the fiscal year can vary from one organization to another, the due dates for 10-K filings also vary.

All public companies are required to submit three quarterly filings on Form 10-Q. The information for the fourth fiscal quarter is included in 10-K because the reporting periods end simultaneously.

Like the 10-Q report, a 10-K filing includes:

  • Financial statements.
  • Management discussion and analysis (MD&A) of any material changes in revenues and expenses in the context of previous quarterly comparisons.
  • The effects of any changes in accounting practices.
  • Any legal proceedings ongoing or upcoming.
  • Specifics of any proceedings involving civil rights or environmental legislation.
  • Changes in securities.
  • Information about any matters voted on by security holders.
  • Other significant events not covered by the above.

However, a 10-K filing is much more detailed and requires more analysis of corporate and environmental events, as well as a more in-depth comparison to previous reporting periods and projections of future performance. Unlike a 10-Q filing, a 10-K filing must be audited.

Corporate 10-Q and 10-K filings are maintained in the SEC’s EDGAR database.

This was last updated in November 2013

Start the conversation

Send me notifications when other members comment.

By submitting you agree to receive email from TechTarget and its partners. If you reside outside of the United States, you consent to having your personal data transferred to and processed in the United States. Privacy

Please create a username to comment.

-ADS BY GOOGLE

File Extensions and File Formats

Powered by:

SearchCompliance

  • PCAOB (Public Company Accounting Oversight Board)

    The Public Company Accounting Oversight Board (PCAOB) is a Congressionally-established nonprofit that assesses audits of public ...

  • cyborg anthropologist

    A cyborg anthropologist is an individual who studies the interaction between humans and technology, observing how technology can ...

  • RegTech

    RegTech, or regulatory technology, is a term used to describe technology that is used to help streamline the process of ...

SearchSecurity

  • email spam

    Email spam, or junk email, is unsolicited bulk messages sent through email with commercial, fraudulent or malicious intent.

  • distributed denial of service (DDoS) attack

    A distributed denial-of-service attack occurs when an attack originates from multiple computers or devices, usually from multiple...

  • application whitelisting

    Application whitelisting is the practice of identifying applications that have been deemed safe for execution and restricting all...

SearchHealthIT

  • athenahealth Inc.

    Based in Watertown, Mass., athenahealth Inc. is a leading vendor of cloud-based EHRs for small to medium-sized physician ...

  • Affordable Care Act (ACA or Obamacare)

    The Affordable Care Act (ACA) is legislation passed in 2010 that changed how uninsured Americans enroll in and receive healthcare...

  • HIPAA Privacy Rule

    The Standards for Privacy of Individually Identifiable Health Information, commonly known as the HIPAA Privacy Rule, establishes ...

SearchDisasterRecovery

  • disaster recovery as a service (DRaaS)

    One approach to a strong disaster recovery plan is DRaaS, where companies offload data replication and restoration ...

  • data recovery

    Data recovery restores data that has been lost, accidentally deleted, corrupted or made inaccessible. Learn how data recovery ...

  • disaster recovery plan (DRP)

    A company's disaster recovery policy is enhanced with a documented DR plan that formulates strategies, and outlines preparation ...

SearchStorage

  • yottabyte (YB)

    A yottabyte is a measure of theoretical storage capacity and is 2 to the 80th power bytes, or, in decimal, approximately 1,000 ...

  • Kilo, mega, giga, tera, peta, exa, zetta and all that

    Kilo, mega, giga, tera, peta, exa, zetta are among the list of prefixes used to denote the quantity of something, such as a byte ...

  • brontobyte

    A brontobyte is a measure of memory or data storage that is equal to 10 to the 27th power of bytes.

SearchSolidStateStorage

  • SSD caching

    SSD caching, also known as flash caching, is the temporary storage of data on NAND flash memory chips in a solid-state drive so ...

  • NVDIMM (Non-Volatile Dual In-line Memory Module)

    An NVDIMM (non-volatile dual in-line memory module) is hybrid computer memory that retains data during a service outage.

  • NAND mirroring

    NAND mirroring has been proposed to break the security in certain portable devices that use NAND flash memory for encryption.

SearchCloudStorage

  • RESTful API

    A RESTful application program interface breaks down a transaction to create a series of small modules, each of which addresses an...

  • cloud storage infrastructure

    Cloud storage infrastructure is the hardware and software framework that supports the computing requirements of a private or ...

  • Zadara VPSA and ZIOS

    Zadara Storage provides block, file or object storage with varying levels of compute and capacity through its ZIOS and VPSA ...

Close