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

  • 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 ...

  • conduct risk

    Conduct risk is the prospect of financial loss to an organization that is caused by the actions of an organization's ...

SearchSecurity

  • security

    Security, in information technology (IT), is the defense of digital information and IT assets against internal and external, ...

  • insider threat

    An insider threat is a malicious hacker (also called a cracker or a black hat) who is an employee or officer of a business, ...

  • virus (computer virus)

    A computer virus is malicious code that replicates by copying itself to another program, computer boot sector or document.

SearchHealthIT

  • HIPAA Privacy Rule

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

  • HIPAA business associate agreement (BAA)

    Under the U.S. Health Insurance Portability and Accountability Act of 1996, a HIPAA business associate agreement (BAA) is a ...

  • telemedicine

    Telemedicine is the remote delivery of healthcare services, such as health assessments or consultations, over the ...

SearchDisasterRecovery

  • disaster recovery plan (DRP)

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

  • fault-tolerant

    Systems with integrated fault tolerance are designed to withstand multiple hardware failures to ensure continuous availability.

  • disaster recovery (DR)

    Disaster recovery strategies are critical, as many businesses fail following an unforeseen event. DR may require an internal or ...

SearchStorage

  • Secure Digital card (SD card)

    SD cards use flash memory to provide nonvolatile storage. They are more rugged than traditional storage media and are used in ...

  • data storage

    In a computer, storage is the place where data is held in an electromagnetic or optical form for access by a computer processor.

  • flash storage

    Flash-based storage, based on flash memory, is used for data repositories, storage systems and consumer devices, such as USB ...

SearchSolidStateStorage

  • flash file system

    Flash file systems are designed specifically for memory devices. A well-designed flash device and flash file system ensure ...

  • IOPS (input/output operations per second)

    IOPS measures the maximum number of reads and writes to non-contiguous storage. It is not an actual benchmark since vendor ...

  • eMMC (embedded MultiMediaCard)

    An embedded MultiMediaCard (eMMC) is a small storage device made up of NAND flash memory and a simple storage controller.

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