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Current report

Public reporting companies in the United States besides regular quarterly reports (10-Q) and annual report (10-K) must report certain current events on the form 8-K and file it with Securities and Exchange Commission (SEC) pursuant to Securities Exchange Act of 1934. Form 8-K provides shareholders and investors with current information enabling them to make informed decision. Certain unscheduled material corporate events happen between filing for quarterly and annual reports that need to be reported to the shareholders. Event is material when it could affect reasonable shareholder's investment decision for example bankruptcy, restructuring of the company or acquisition. SEC has outlined nine sections with subsections for different type of events: Registrants business and operations, Financial information, Securities and trading markets, Matters related to accountants and financial statement, Corporate governance management, Asset-backed securities, Regulation FD, Ot...

Annual report

Annual report is an audited corporate document that details the business activity and financial status over the previous year. It became regular part of corporate financial reporting after stock market crash in 1929. Annual report is distributed to shareholders at the end of the year and SEC also requires from company to file annual report on the form 10-K. Annual report contains audited financial statement and other company related data like in dept information about company's products, services, competitors, management and legal proceedings. Investors can access reports through EDGAR (Electronic Data Gathering, Analysis and Retrieval) and download report for free. Annual reports that is sent to shareholders and stakeholders consist of records of company's activities during the past year and financial and operational information. Included information are general corporate information,graphs and photos, financial and operating highlights, letter to shareholders from CE...