10-K and 10-Q Filings

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When it comes to public disclosure filings, minding your 10-Ks and 10-Qs can mean the difference between sustaining shareholder confidence and watching it sink, along with stock value. This presentation explores the importance of filing on time and suggests resources to help you comply.

Economy & Finance Business

Presentation: 10-K and 10-Q Filings
When it comes to public disclosure, mind your Ks and Qs.

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Did you know ?
Did you know ?
2

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In 2012, the longest 10-K filing was 359 pages,
while the shortest was 1 page.
359 pages 1 page
3

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The average number of pages in a
10-K filing was 43.17 pages.
43.17 pages
4

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Did you also know...
5

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Regardless of length, 10-K filings and 10-Q filings are two
of the richest sources of intelligence for investors,
stakeholders, competitors and analysts.
6

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Why
7

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These filings contain a wealth of information.
Auditor
information
Foreign
operations
Products
Plant
and
property
Directors
and
officers
Current
financials
Company
summary
10-K filings
8

Financial
statements
Use of
proceeds
Exhibits
Legal
proceedings
Control
procedures
Risk
factors
Market
risk
MD&As
10-Q filings
?
?
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9

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When is information released
10

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10-K filings:
60
days after
year-end
Filing due
Large accelerated filers:
75
days after
year-end
Accelerated filers:
90
days after
year-end
Non-accelerated filers:
Filing due Filing due
11

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10-Q filings:
40
days after
quarter-end
Filing due
Large accelerated &
accelerated filers:
45
Non-accelerated filers:
days after
quarter-end
Filing due
12

In 2012, there were:
8,235
10-K filings*
23,863
10-Q filings*
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13
*Not including amended filings.

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Of these,
of 10-K filings
were filed late
19%
of 10-Q filings
were filed late
13%
14

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That’s a lot of late filings.
15

Why so many
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16

Common reason for filing late: #1
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17

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Outsourcing XBRL tagging
Pencils down time
=
18

The longer the pencils down time, the higher the risk.
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19

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With a pencils down time, there
is a higher risk of bottlenecks.
With more bottlenecks, there are
more obstacles to achieve timely filing.
20

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Common reason for filing late: #2
21

Errors in financial statements.
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22

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These are caused by weak internal controls
or inefficient reporting practices.
23

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44% of narratives within NT 10-K filings
and 57% of narratives within NT 10-Q
filings contained issues related to
financial statements.
24

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What happens when filings are late
25

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Shareholders lose confidence!
26

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Late filings cause stock to drop an average of 2.44%:
1.96% decrease in stock
value for late 10-Ks
2.93% decrease in stock
value for late 10-Qs
Source: “Filing Late? Make It a 10-K, Not Your 10-Q.” CFOworld. CFOWorld, 2 May 2013. Web. 04 Apr. 2013.
<http://www.cfoworld.com/compliance/8632/filing-late-make-it-10-k-not-your-10-q>.
27

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The reason for filing
late also impacts the
decrease in
stock value.
28

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Filing late due to accounting reasons:
2.83% decrease in stock
value for late 10-Qs
1.09% decrease in stock
value for late 10-Ks
Source: “Filing Late? Make It a 10-K, Not Your 10-Q.” CFOworld. CFOWorld, 2 May 2013. Web. 04 Apr. 2013.
<http://www.cfoworld.com/compliance/8632/filing-late-make-it-10-k-not-your-10-q>.
29

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When companies cited multiple reasons for filing late,
the impact on stock value was even more significant.
30

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Filing late due to multiple reasons:
5.48% decrease in
stock value for 10-Qs
4.73% decrease in
stock value for 10-Ks
Source: “Filing Late? Make It a 10-K, Not Your 10-Q.” CFOworld. CFOWorld, 2 May 2013. Web. 04 Apr. 2013.
<http://www.cfoworld.com/compliance/8632/filing-late-make-it-10-k-not-your-10-q>.
31

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The best ways to prevent late and
noncompliant 10-K and 10-Q filings
32

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33
Print this:
Use a SEC filings Calendar to keep on top of deadlines
Read this:
Understand the truths about XBRL tagging
Know this:
A Guide to Common Filing Errors and How to Avoid Them
33
Resources

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34
Would you like to learn more about how to pull intelligence
from 10-K and 10-Q filings?
Contact us.
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Toronto, ON M5H2S8
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一比一原版(UCSB毕业证)圣芭芭拉分校毕业证如何办理

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10-K and 10-Q Filings

1. Presentation: 10-K and 10-Q Filings When it comes to public disclosure, mind your Ks and Qs.

6. www.DisclosureNet.com | Copyright © 2013 DisclosureNet™ Regardless of length, 10-K filings and 10-Q filings are two of the richest sources of intelligence for investors, stakeholders, competitors and analysts. 6

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11. www.DisclosureNet.com | Copyright © 2013 DisclosureNet™ 10-K filings: 60 days after year-end Filing due Large accelerated filers: 75 days after year-end Accelerated filers: 90 days after year-end Non-accelerated filers: Filing due Filing due 11

12. www.DisclosureNet.com | Copyright © 2013 DisclosureNet™ 10-Q filings: 40 days after quarter-end Filing due Large accelerated & accelerated filers: 45 Non-accelerated filers: days after quarter-end Filing due 12

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27. www.DisclosureNet.com | Copyright © 2013 DisclosureNet™ Late filings cause stock to drop an average of 2.44%: 1.96% decrease in stock value for late 10-Ks 2.93% decrease in stock value for late 10-Qs Source: “Filing Late? Make It a 10-K, Not Your 10-Q.” CFOworld. CFOWorld, 2 May 2013. Web. 04 Apr. 2013. <http://www.cfoworld.com/compliance/8632/filing-late-make-it-10-k-not-your-10-q>. 27

29. www.DisclosureNet.com | Copyright © 2013 DisclosureNet™ Filing late due to accounting reasons: 2.83% decrease in stock value for late 10-Qs 1.09% decrease in stock value for late 10-Ks Source: “Filing Late? Make It a 10-K, Not Your 10-Q.” CFOworld. CFOWorld, 2 May 2013. Web. 04 Apr. 2013. <http://www.cfoworld.com/compliance/8632/filing-late-make-it-10-k-not-your-10-q>. 29

31. www.DisclosureNet.com | Copyright © 2013 DisclosureNet™ Filing late due to multiple reasons: 5.48% decrease in stock value for 10-Qs 4.73% decrease in stock value for 10-Ks Source: “Filing Late? Make It a 10-K, Not Your 10-Q.” CFOworld. CFOWorld, 2 May 2013. Web. 04 Apr. 2013. <http://www.cfoworld.com/compliance/8632/filing-late-make-it-10-k-not-your-10-q>. 31

33. www.DisclosureNet.com | Copyright © 2013 DisclosureNet™ 33 Print this: Use a SEC filings Calendar to keep on top of deadlines Read this: Understand the truths about XBRL tagging Know this: A Guide to Common Filing Errors and How to Avoid Them 33 Resources

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