SEC Form N-CSR

SEC Form N-CSR is a document that registered investment management companies must file with the Securities and Exchange Commission (SEC), within 10 days of disseminating annual and semiannual reports to stockholders. Broken down further, the 10-K includes five distinct sections: An overview of the company’s core operations, including its products and services offerings A breakdown of its revenue streams Risk Factors outlining any risks the company currently faces, or could potentially face in the future — typically listed in order of importance Selected Financial Data details specific financial information about the company over the last five years Management’s Discussion and Analysis of Financial Condition and Results of Operations, known as MD&A, which affords the company an opportunity to explain its business data from the previous fiscal year Financial Statements and Supplementary Data, which includes the company’s audited financial statements, such as its income statement, balance sheets, and statement of cash flows (This also includes a letter from the company’s independent auditor, certifying the scope of their review.) A 10-Q includes much of the same information as a 10-K, but this report is filed on a quarterly basis, not annually. The form typically includes the following information: A copy of the report to stockholders A copy of the firm's code of ethics The name of the financial expert who oversees the firm's audit committee The disclosure of principal accountant fees and services for the previous two fiscal years The disclosure of listed registrants or reason for exemption from the audit committee The firm's security holdings The disclosure of proxy voting policies Annual and semiannual reports associated with SEC Form N-CSR include the 10-K and 10-Q, respectively. SEC Form N-CSR is a document that registered investment management companies must file with the Securities and Exchange Commission (SEC), within 10 days of disseminating annual and semiannual reports to stockholders. SEC Form N-CSR is a form that registered investment management companies must file with the Securities and Exchange Commission (SEC), containing a host of company essentials.