Crash Course in Accounting and Financial Statement Analysis, Second Edition

Summary

Companies are required to regularly file their financial reports with the SEC and disclose them to the public. These financial reports contain companies’ financial information, which is prepared in accordance with the U.S. Generally Accepted Accounting Principles (GAAP).

While the aforementioned financial reports are comprehensive, they are by no means exhaustive. Companies must file a number of other financial reports (Exhibit 3.1) arising from various transactions they may undertake in the course of their business.

Exhibit 3.1. Summary of Other Financial Reports

13-D: Tender Offers/Acquisition Reports	A 13-D by must be filed by 5%-or-more equity owners within 10 days of acquisition.
Related: 14D-1, SC 14D-1	14D-1 is submitted to the SEC at the same time as tender offer is made to holders of the equity securities of the target company.
C 13-G, 13-G, SC 13-D	13-G must be filed by reporting persons (mainly institutions) with more than 5% ownership within 45 days after the end of the calendar year.
14C, Pre 14A, PE 14C	14C is notification to shareholders of matters to be brought before shareholders’ meeting, but does not solicit proxy.
S-2	S-2 is filed to register a securities offering by companies meeting certain reporting requirements.
S-3	S-3 is filed to register a securities offering by companies meeting certain reporting requirements and also certain requirements related to voting stock.
S-4	S-4 is filed to register a securities offering in certain business combinations or reorganization. ...