Question

The SEC requires companies to file various forms for specific financial reporting purposes. Below are listed various forms required to be filed with the SEC. Utilize the SEC’s website and describe what each form is used for.

b.) 10-Q:

c.) 11-K:

d.) 18-K:

e.) 20-F:

f.) 40-F:

g.) 8-K:

h.) S-1:

i.) 6-K:

Answer 1

a) Form 10-Q is used by Public companies which requires them to file their quarterly financial statements with SEC.

b) Form 11-K requires Public companies to file Annual reports of their ESPP, savings and other plans.

c) Form 18-K is used by non-US sovereign governments ( basically government offices of foreign countries operating in US soil) and their subdivisions to file their annual reports.

d) 20-F is for those companies which are foreign companies and their shares are traded on the exchange. It should be filed on an annual basis.

e) 40-F is for Canadian companies with their securities listed in US exchanges.

f). 8-K, one of the most common forms used to be filed with SEC, it is used to inform investors about material events of the public companies, such as a major investment, acquisition, change of director or an executive officer, change in capital structure, etc.

g).S-1 is only for US entities, it is used to register new securities to be listed on the exchange.

h). 6-K requires foreign companies to file with SEC the information which is required to be made public by the foreign company in its country. All the information made public by the foreign company in its country is to be filed with SEC.