SEC Filings

A guide to annual reports, 10-K's and other SEC filings.

Role of the SEC

The Securities and Exchange Commission (SEC), requires periodic financial reports from all U.S. public corporations.

Non-U.S. based corporations that trade securities in the U.S. must register and file financial reports with the SEC.

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Who Must File? U.S. Companies

  • All companies whose securities are traded on U.S. stock exchanges.
  • Companies with more than $10 million in assets whose stock is held by more than 500 owners.
  • Private companies if they have more than 500 shareholders or have made a public debt offering.

Who Must File? Foreign Companies

  • Non-U.S. companies that trade on U.S. stock exchanges.
  • These companies file an annual report, the 20-F, and updates in a 6-K.

Who Must File? Individuals

  • Corporate insiders must file when they buy or sell shares.
  • Shareholders including individuals and groups or companies who own large blocks of shares.