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SEC filing
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==Common filing types== The most commonly filed SEC forms are the 10-K and the 10-Q. These forms are composed of four main sections: The business section, the F-pages, the Risk Factors, and the MD&A. The business section provides an overview of the Company. The F-pages contain the financial statements which are either audited or reviewed by an independent auditor. The Risk Factors contain a list of all of the potential risks that exist for the company. While the MD&A contains a narrative about the financial results of the company. This narrative is also accompanied by management's expectations for the upcoming year.<ref>{{Cite news|url=http://publiccompanycommunity.com/articles/sec-reporting/the-sections-of-the-10-q-and-10-k|title=The Sections Of The 10-Q And 10-K β Public Company Community|date=2018-04-06|work=Public Company Community|access-date=2018-04-24|language=en-US}}</ref> {| class="wikitable" border="1" |- ! Form name ! Description |- | F-1 | Registration statement for certain foreign private issuers |- | [[Form D]] | An exempt offering of securities under [[Regulation D (SEC)|Regulation D]] |- | [[Form 3|3]] | Initial statement of beneficial ownership (Insider transactions) |- |} Other filings are required with respect to [[securities offering|offerings]] by [[Privately held company|private companies]]. {{accounting}}
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