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.

Business Librarian

Louise Klusek's picture
Louise Klusek
Newman Library
Baruch College
151 E. 25th Street
New York, NY 10010