`
`SEC.gov | Form 10-K
`
`Fast Answers
`
`Form 10-K
`
`The federal securities laws require public companies to disclose information on an ongoing basis. For example,
`domestic companies must submit annual reports on Form 10-K, quarterly reports on Form 10-Q, and current
`reports on Form 8-K for a number of specified events and must comply with a variety of other disclosure
`requirements.
`
`The annual report on Form 10-K provides a comprehensive overview of the company's business and financial
`condition and includes audited financial statements. Although similarly named, the annual report on Form 10-K is
`distinct from the “annual report to shareholders,” which a company must send to its shareholders when it holds an
`annual meeting to elect directors.
`
`Following are the deadlines for companies to file Forms 10-K and 10-Q:
`
`Category of Filer
`
`(public float)
`
`Revised Deadlines For Filing Periodic Reports
`
`Form 10-K Deadline
`
`Form 10-Q Deadline
`
`Large Accelerated Filer
`($700MM or more)
`
`60 days
`
`40 days
`
`https://www.sec.gov/fast-answers/answers-form10khtm.html
`
`OSI 2038
`APOTEX V. OSI
`IPR2016-01284
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`4/20/2017
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`SEC.gov | Form 10-K
`
`Accelerated Filer
`($75MM or more and less than $700MM)
`
`75 days
`
`40 days
`
`Non-accelerated Filer
`(less than $75MM)
`
`90 days
`
`45 days
`
`To find a particular company's Form 10-K filings, use the Company Search for the SEC's EDGAR database. On
`the returned listing of filings for the company, enter “10-K” in the Filing Type box near the top of the page to filter
`for only Forms 10-K that have been filed. To see a blank version of the Form (with instructions), you can
`download this PDF version.
`
`Issuers with questions concerning Form 10-K should consult with counsel or contact the SEC’s Division of
`Corporation Finance.
`
`Modified: June 26, 2009
`
`https://www.sec.gov/fast-answers/answers-form10khtm.html
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