What is SEC rule 10k?
Asked by: Mr. Patrick Block Sr. | Last update: December 17, 2025Score: 4.4/5 (45 votes)
Form 10-K is a comprehensive annual report filed by publicly traded companies with the U.S. SEC. It provides a detailed summary of the company's financial performance. This form is required by the SEC to ensure transparency and provide investors with essential information to make informed decisions.
What is a 10-K filing with the SEC?
10-K is short for Form 10-K, which is a document the Securities and Exchange Commission requires all public companies to file each year. The form presents a financial picture of the company, detailing its revenues, assets, risks, management, and liabilities for the previous fiscal year.
What is the 10-K reporting requirement?
This form needs to be filed within 60-90 days of the end of a company's fiscal year, which may or may not overlap with the end of the calendar year. The 10-K is made available online, through the SEC database and on a company's website.
What does a 10-K form tell you?
Among other things, the 10-K offers a detailed picture of a company's business, the risks it faces, and the operat- ing and financial results for the fiscal year. Company management also discusses its perspective on the busi- ness results and what is driving them.
How to find 10-K on SEC gov?
To find a particular company's Form 10-K filings, use the Company Search for the SEC's EDGAR database. On the returned listing of filings for the company, enter “10-K” in the Filing Type box near the top of the page to filter for only Forms 10-K that have been filed.
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How many days to file 10-K?
Form 10-K due 90 days after fiscal year-end. NT 10-K due on the business day after the 10-K due date. Late 10-K due after filing a NT 10-K, the deadline for the 10-K is extended 15 calendar days from actual due date. Form 10-Q due 45 days after end of quarter-end.
What does 10-K stand for?
A 10K report — also known as Form 10K — is a document that US public companies must submit to the Securities Exchange Commission annually. It is a summary of an organization's financial performance that keeps shareholders or prospective investors informed about the company's financial stature and business activities.
Why is it called a 10K report?
Sections 13 and 15(d) of the Securities Exchange Act of 1934, which specify the reporting requirements for these firms, are the source of the designation "10-K" in the Code of Federal Regulations (CFR).
What is the meaning of 10-K?
The use of "K" to represent thousand, like in 10K meaning 10 thousand, originates from the Greek word "kilo," which means a thousand. Similarly, "M" represents a million and comes from the metric system.
Do private companies file 10-K?
Private U.S. companies are NOT legally required to file 10-Ks or any annual report. And so they don't... for competitive reasons. To find information on private companies, go to Company FAQs.
What is the $10000 reporting rule?
Generally, if you're in a trade or business and receive more than $10,000 in cash in a single transaction or in related transactions, you must file Form 8300.
Who writes 10-K reports?
But 10-Ks tend to provide more detailed information. Some companies will even use their 10-K as their annual report to shareholders. It's also important to remember 10-Ks are written by the companies.
What is the minimum for 1099k reporting?
What this means. This means that for 2023 and prior years, payment apps and online marketplaces are only required to send out Forms 1099-K to taxpayers who receive over $20,000 and have over 200 transactions. For tax year 2024, the IRS plans for a threshold of $5,000 to phase in reporting requirements.
Who must receive Form 10-K?
If a shareholder requests a company's Form 10-K, the company must provide a copy. In addition, most large companies must disclose on Form 10-K whether the company makes its periodic and current reports available, free of charge, on its website.
What is the SEC 10 rule?
It was promulgated by the U.S. Securities and Exchange Commission (SEC), pursuant to its authority granted under § 10(b) of the Securities Exchange Act of 1934. The rule prohibits any act or omission resulting in fraud or deceit in connection with the purchase or sale of any security.
Why is it called a 10K run?
The 10K run is a long-distance road running competition over a distance of ten kilometres (6.2 miles). Also referred to as the 10K road race, 10 km, or simply 10K, it is one of the most common types of road running event, alongside the shorter 5K and longer half marathon and marathon.
When must a 10-K be filed?
When Is Form 10-K Due? The due date for Form 10-K depends on the size of the company. Large accelerated filers must file within 60 days after the end of their fiscal year. Other companies with smaller float may file within 75 days or 90 days after their fiscal year.
What does K 10 stand for?
The Kessler Psychological Distress Scale (K10) [1] is a simple measure of psychological distress. The K10 scale involves 10 questions about emotional states each with a five-level response scale.
How much is 10-K?
In money usage and just about all non-computer usage, K=1000, so $10K = Ten Thousand Dollars. The “K” comes from “Kilo”, which is ultimately from ancient Greek: Kilo, which means 1,000.
What is the 10-K reporting limit?
The Internal Revenue Code (IRC) provides that any person who, in the course of its trade or business, receives in excess of $10,000 in cash in a single transaction (or in two or more related transactions) must report the transaction to the IRS and furnish a statement to the payer.
Who benefits from the information available within the 10-K?
In the 10-K, investors can find an overview of the company's business practices, financial data and operating results from the past year, risks the organization is facing, and discussion from management about their perspective on the organization, among many other topics.
What is the difference between a 10-K and a 20f report?
Here's what it boils down to: Form 10-K is for U.S.-based companies, while Form 20-F is for foreign companies. Form 10-K is used for filing annual reports and transition reports, while Form 20-F can be used to file an annual report, transition report or registration statement.
What companies have to file a 10-K?
Companies with more than $10 million in assets whose securities are held by more than 500 owners must file annual and other periodic reports, regardless of whether the securities are publicly or privately traded. Smaller companies may use Form 10-KSB.
What is the difference between audit report and annual report?
A company's annual report is typically made up of the audited financial statements and a narrative, containing management's description of the company's performance and activities. The narrative part of the annual report is not normally audited.
Why is the annual report so important to investors?
The purpose of the annual report is to provide stakeholders, such as shareholders, investors, and employees, with a clear and concise overview of the company's performance and operations. It is also an important tool for communicating with these stakeholders and building trust and credibility with them.