Hello,
The forms you mention are ones publicly-traded corporations must
submit to the Securities and Exchange Commission.
10-K reports are like annual reports. They must be filed within 90
days of the end of the company's fiscal year. They tell investors and
regulators what happened in the previous 12 months, how much money the
company made and spent, what it owns and owes, how much the top
management got paid, who owns the biggest chunks of shares and what
risk factors the company faces.
10-Q reports come out once a quarter, except after the fourth quarter,
when the 10-K comes out. Q's contain information on revenues and
expenditures for the previous quarter as well as up-to-date
information on assets and liabilities and important company news. They
must be filed within 45 days of the end of the quarter.
The 8-K is called the "current report." Companies file these between
quarters to announce information investors or regulators should be
made aware of, such as mergers, acquisitions, court actions and the
like.
You can access companies' SEC filings via the SEC's EDGAR database at
www.sec.gov/edgar.shtml.
I hope this answer meets your needs. If not, please request clarification.
Source: Vince Hanks, "Intro to SEC Forms," The Motley Fool, 6 Jan.
2000, http://www.fool.com/dripport/2000/dripport000106.htm.
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10-q
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