Welcome to the Financial Times Lexicon

Browse thousands of words and phrases selected by Financial Times editors and suggest new terms for the glossary.

 

Term of the day

10-k filing

10-k filing. The Securities and Exchange Commission in the US requires publicly traded companies to disclose annual accounts on form 10-k. Quarterly reports are filed on on form 10-q and reports detailing specified company news on 8-k.

The SEC explains that form 10-k should provide a comprehensive review of the company's business and financial condition and include audited financial statements. The annual report on form 10-k is a different requirement from the annual report to shareholders that a...