10Ks

A Form 10-K, commonly referred to as a 10-K, is the comprehensive annual report filed by publicly traded companies in the United States with the Securities and Exchange Commission (SEC). The filing is required under the Securities Exchange Act of 1934 and provides a detailed account of a company's business, financial performance, risks, governance, and operations for the preceding fiscal year.

Key components typically include a description of the business; risk factors; management's discussion and analysis of financial condition and results of operations (MD&A); audited financial statements and accompanying footnotes; information about executive officers and directors, corporate governance, and compensation; legal proceedings; and disclosures on controls and procedures, market risks, and significant customers or suppliers. The document concludes with exhibits and the signatures of key officers and directors.

Filing and accessibility: Companies generally must file the 10-K within 60 to 90 days after the end of the fiscal year, depending on company type and size. The form is submitted electronically through EDGAR and becomes a matter of public record on the SEC's website, as well as the company's investor relations site.

Relation to other reporting: The 10-K is a statutory, legally required filing that provides the baseline disclosures for investors, analysts, and regulators. Many companies also publish an annual report to shareholders that may present a more narrative or marketing-oriented view; however, it does not replace the 10-K's mandated disclosures and the auditor's report.

Global context: The 10-K is specific to the US regulatory framework; other jurisdictions require annual reports or filings under different regimes.