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10-K is an annual report filed by U.S. companies with the Securities and Exchange Commission (SEC). 10-K helps to estimate the wealthiness of a company. All companies of the USA are obligated to release 10-K yearly. This report has to be published in any case. There are no restrictions on the turnover, legal form, number of company founders, class of shares or other securities.

Regulatory framework and availability of information

An annual report filed during 90 days after the end of the fiscal year that discloses facts about financial data of a company. The rendering of a report on Form 10-K normally requires a cooperative effort on the part of the firm's managers, its lawyers, and its auditors. 

Annual Reporting Form 10-K consists of four parts and fifteen sections.

General description of the company's structure:

  • Information about the company and its activities, as well as the presence of subsidiaries. A description of the operating costs, insurance matters and seasonal influences.
  • A description of the possible risks to inform investors, including potential investors.
  • Status of the company's property assets.
  • Lawsuits.
  • Occupational safety issues at the companies.

Analysis of the markets and the financial condition of the company:

  • Fluctuations in the price of the company's common stock, indicating minimum and maximum.
  • Consolidated financial report of the main and subsidiaries.
  • Analysis of past performance.
  • Descriptions of possible risks associated with business operations. Forecasts of market developments.
  • Full financial statements from an independent auditor, annual balance sheets and other accounting documents.

Governing bodies of the company, management issues, covered in 10-K:

  • Composition of the board of directors and department heads.
  • Administrative and overhead costs.
  • Security issues of the company's property.
  • Transaction descriptions.
  • Basic fees and tax deductions.
  • Signatures of those who approved the document.

In the end of the 10-K signatures of persons who approved the document are stated.

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