(a) This form shall be used for annual reports pursuant to sections 13 or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)) for which no other form is prescribed. This form also shall be used for transition reports filed pursuant to section 13 or 15(d) of the Securities Exchange Act of 1934.
(b) Annual reports on this form shall be filed within the following period:
(1) 60 days after the end of the fiscal year covered by the report (75 days for fiscal years ending before December 15, 2006) for large accelerated filers (as defined in § 240.12b-2 of this chapter);
(2) 75 days after the end of the fiscal year covered by the report for accelerated filers (as defined in § 240.12b-2 of this chapter); and
(3) 90 days after the end of the fiscal year covered by the report for all other registrants.
(c) Transition reports on this form shall be filed in accordance with the requirements set forth in § 240.13a-10 or § 240.15d-10 of this chapter applicable when the registrant changes its fiscal year end.
(d) Notwithstanding paragraphs (b) and (c) of this section, all schedules required by Article 12 of Regulation S-X (§§ 210.12-01-210.12-29 of this chapter) may, at the option of the registrant, be filed as an amendment to the report not later than 30 days after the applicable due date of the report.
[70 FR 76642, Dec. 27, 2005]
Editorial Note:For Federal Register citations affecting Form 10-K, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.govinfo.gov.
Notes of Decisions
Phillip J. Singer v. Kenneth Reali, 883 F.3d 425 (4th Cir. 2018).
· cites it 2× “§§ 78m, 78o(d); 17 C.F.R. § 249.310 . 5 Like a Form 10-K, a Form 10-Q is filed with the SEC under the federal securities statutes and regulations.”
United States v. Lake, 472 F.3d 1247 (10th Cir. 2007).
· cites it 3× “Federal law required Westar to submit annually to the SEC a 10-K Annual Report, see 17 C.F.R. § 249.310 (2002) and a 14A Proxy Statement, see id.”
Ernst & Young, L.L.P. v. Pac. Mut. Life Ins. Co., 51 S.W.3d 573 (Tex. 2001).
“17 C.F.R. § 249.310 . These and other federal securities regulations emerged in the aftermath of the 1929 market crash and were generally designed to protect investors.”
United States v. Arthur Young & Co., 465 U.S. 805 (1984).
“…Securities Exchange Act of 1934, §§ 13(a)(2), 13(b), 48 Stat. 894 , as amended, 15 U. S. C. §§78m(a)(2), 78m(b); 17 CFR §§249.310 , 249.460 (1983) (filing of annual reports); Securities Exchange Act of 1934, § 14, 48 Stat. 895 , as amended, 15 U. S. C. § 78n; Schedule…”
In Re Enron Corp. Sec., 529 F. Supp. 2d 644 (S.D. Tex. 2006).
“17 C.F.R. §§ 249.310 and 210.4-01(a). As noted above, on November 8, 2001, Enron publicly announced that it was restating its financial statements for 1997-2000 to eliminate $600 million in profits and approximately $1.”
Medinol Ltd. v. Boston Sci. Corp., 214 F.R.D. 113 (S.D.N.Y. 2002).
“§§ 78m(a)(2), 78m(b) (2002); 17 C.F.R. § 249.310 (2002), a company must open its books and records to an independent auditor for review.”
In Re N. Telecom Ltd. Sec. Litig., 116 F. Supp. 2d 446 (S.D.N.Y. 2000).
“17 C.F.R. § 249.310 . It is undisputed that defendants made these disclosures earlier than they were obligated to do so by SEC rules.”
Karth v. Keryx Biopharmaceuticals, Inc., 6 F.4th 123 (1st Cir. 2021).
“17 C.F.R. § 249.310 . - 9 - quality or delivery requirements needed to supply Auryxia at levels to meet market demand, we could experience a loss of revenue, which could materially and adversely impact our results of operations.”
Pedraza v. Coca-Cola Co., 456 F. Supp. 2d 1262 (N.D. Ga. 2006).
“See 17 C.F.R. § 249.310 (2005). 7 . Form 10-Q is the form that § 13 or § 15(d) of the Securities Exchange Act of 1934 requires every issuer of a security to use for its quarterly reports.”
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