Form 10-K is the annual report all publicly traded companies with value of greater than $10 million must publish publicly. It is required by law by the Securities and Exchange Commission.
The management, discussion, and analysis section is identified in Part 2, Item 7. The company has to discuss the current operation period versus the recent past period. This is to give the reader and the general public an overview of increases and losses in revenue, assets, losses, deficits, and debits.
Item 7A goes farther. It requires disclosure about likely and possible risks. It includes the forward-looking statement or safe harbor statement. Basically, it is a disclaimer to the potential public stockholders that things could go badly, and these are the reasonable risks for investment.
Saturday, January 6, 2018
Identify your company and provide a brief synopsis of the management, discussion, and analysis section of the Form 10-K.
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