<P> A Form 10 - K is an annual report required by the U.S. Securities and Exchange Commission (SEC), that gives a comprehensive summary of a company's financial performance . Although similarly named, the annual report on Form 10 - K is distinct from the often glossy "annual report to shareholders," which a company must send to its shareholders when it holds an annual meeting to elect directors (though some companies combine the annual report and the 10 - K into one document). The 10 - K includes information such as company history, organizational structure, executive compensation, equity, subsidiaries, and audited financial statements, among other information . </P> <P> Companies with more than $10 million in assets and a class of equity securities that is held by more than 2000 owners must file annual and other periodic reports, regardless of whether the securities are publicly or privately traded . Up until March 16, 2009, smaller companies could use Form 10 - KSB . If a shareholder requests a company's Form 10 - K, the company must provide a copy . In addition, most large companies must disclose on Form 10 - K whether the company makes its periodic and current reports available, free of charge, on its website . Form 10 - K, as well as other SEC filings may be searched at the EDGAR database on the SEC's website . </P> <P> In addition to the 10 - K, which is filed annually, a company is also required to file quarterly reports on Form 10 - Q. Information for the final quarter of a firm's fiscal year is included in the annual 10 - K, so only three 10 - Q filings are made each year . In the period between these filings, and in case of a significant event, such as a CEO departing or bankruptcy, a Form 8 - K must be filed in order to provide up to date information . </P>

When do 10k's have to be filed
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