US Security issuing And SEC

Question 1

Large accelerate filer stock holding by non-affiliate by $millions, not shares

Accelerated filer?

Non- affiliated filer?

Days after fiscal year end each have to file for 10k and 10Q?

Answer 1

Size. Stock level. 10k days. 10q
L. >=700m. 60 after 40
M. >=75,

Question 2

What need to be reported on 10k?

Four sections

Answer 2

1. Basic business related info (description, risk, legal proceeding, submission of voting to shareholders)
2. Stock related and FS related ( MP of stock, dividend, financial data, MA&D, supplemental info, disclosures)
3. Executives related (compensation, share ownership, related party transactions, accountant fees and services)
4. Exhibit, signatures and certifications

Question 3

What period is balance sheet report?

What about IS?

Answer 3

Only a point in time

Format as:

ABC company
B/S
For the year ended December 31, 2015

IS: operating results for a period of time

Question 4

OCI items?

CI definition?

Answer 4

AFS security unrealized G/L

FC transaction method translation G/L

Unrecognized Pension and post-retirement benefit cost and gains

CF derivative effective portion

CI: NI from a period from all source other than from the acting of the owners (= NI+ OCI), OCI does not include in NI, it increase or decrease direct to owners’ equity