Editing Form 10-K (section)

==Parts==

Every annual report contains 4 parts and 15 schedules. They are:

===Part 1===
====Item 1 – Business====
This describes the business of the company: who and what the company does, what subsidiaries it owns, and what markets it operates in.  It may also include recent events, competition, regulations, and labor issues.  (Some industries are heavily regulated, have complex labor requirements, which have significant effects on the business.)  Other topics in this section may include special operating costs, seasonal factors, or insurance matters.

====Item 1A – Risk Factors====
Here, the company lays  anything that could go wrong, likely external effects, possible future failures to meet obligations, and other risks disclosed to adequately warn investors and potential investors.

====Item 1B – Unresolved Staff Comments==== 
Requires the company to explain certain comments it has received from the SEC staff on previously filed reports that have not been resolved after an extended period of time. Check here to see whether the SEC has raised any questions about the company's statements that have not been resolved.

====Item 1C - Cybersecurity====
Here the company must explain the risk management and strategy including any processes for assessing, identifying and managing the risks arising from cybersecurity threats. The company must describe if any previous cybersecurity incidents have had a material affect or are materially likely to have an affect and how, as well as the board's and management's role and oversight of cybersecurity risk and their relevant expertise.

====Item 2 – Properties====
This section lays out the significant properties, physical assets, of the company.  This only includes physical types of property, not intellectual or intangible property.

====Item 3 – Legal Proceedings====
Here, the company discloses any significant pending lawsuit or other legal proceeding.  References to these proceedings could also be disclosed in the Risks section or other parts of the report.

====Item 4 – Mine Safety Disclosures====
This section requires some companies to provide information about mine safety violations or other regulatory matters.

===Part 2===

====Item 5 – Market====
Gives highs and lows of stock, in a simple statement.
Market for Registrant's Common Equity, related stockholder matters and issuer purchases of equity securities.

====Item 6 – Consolidated Financial Data====
In this section Financial Data showing consolidated records for the legal entity as well as subsidiary companies.

====Item 7 – Management's Discussion and Analysis of Financial Condition and Results of Operations====
Here, management discusses the operations of the company in detail by usually comparing the current period versus prior period.  These comparisons provide a reader an overview of the operational issues of what causes such increases or decreases in the business.

====Item 7A – Quantitative and Qualitative Disclosures about Market Risks====

=====Forward Looking Statements=====
[[Forward-looking statement]] is the disclaimer that projections as to future performance are not guaranteed, and things could go otherwise.

====Item 8 – Financial Statements====
# Independent Auditor's Report
# Consolidated Statements of Operation
# Consolidated Balance Sheets
# Other accounting reports and notes

Here, also, is the going concern opinion.  This is the opinion of the auditor as to the viability of the company.  Look for "unqualified opinion" expressed by auditor. This means the auditor had no hesitations or reservations about the state of the company, and the opinion is without any qualifications (unconditional).

====Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure====
Requires a company, if there has been a change in its accountants, to discuss any disagreements it had with those accountants.

====Item 9A. Controls and Procedures====
Includes information about the company’s disclosure controls and procedures and its internal control over financial reporting.

====Item 9B. Other Information====

===Part 3===

Item 10. Directors, Executive Officers and Corporate Governance

Item 11. Executive Compensation

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Item 13. Certain Relationships and Related Transactions, and Director Independence

Item 14. Principal Accounting Fees and Services

===Part 4===

Item 15. Exhibits, Financial Statement Schedules
Signatures