8-K (8K Form): What It Is, What It Tells You, and Filing Requirements. What requires an 8-K filing? An 8-K filing is typically required when a company has a material event that could impact its financial condition or operations. Some examples of events that would require an 8-K filing are: – A change in the … Read more
SEC Form S-8 is a registration statement that companies use to register securities that will be offered to employees under employee benefit plans. The form is used to register securities that are offered as part of an employee benefit plan, such as a stock option plan or a pension plan. The form is also used … Read more
The term “Blue Sheets” is used to refer to the Form BD, which is the form that broker-dealers are required to file with the SEC in order to register with the SEC. The Form BD contains information about the broker-dealer’s business, including its financial condition, business model, and the names of its principals. What is … Read more
SEC Form 10 is a regulatory filing that must be submitted by companies who wish to go public in the United States. The form must be filed with the Securities and Exchange Commission (SEC) and contains information about the company’s business, financial condition, and management. What was the SEC during the Great Depression? The SEC … Read more
The SEC Form 425 is a form that must be filed by a company that is going public in order to register its securities with the Securities and Exchange Commission (SEC). The form must be filed within 30 days of the date of the initial public offering (IPO). What form does a seasoned issuer file … Read more
The SEC’s Regulation SHO was adopted in 2004 and became effective on January 3, 2005. Regulation SHO imposes requirements and restrictions on the activities of broker-dealers who hold securities that are deemed to be “failure to deliver” securities. Under Regulation SHO, a “failure to deliver” security is a security that has been sold but not … Read more
The Federal Deposit Insurance Corporation (FDIC) is an independent agency of the United States government that protects the funds deposited in banks and savings associations in the event of their failure. The FDIC is funded by premiums that it charges to the banks and savings associations that it insures. Banks and savings associations are required … Read more
The Office of Thrift Supervision (OTS) was a federal regulatory agency that oversaw approximately 700 savings and loans institutions in the United States. The agency was created in 1989 and was abolished in 2011. What is OTS payment service? The Office of the Comptroller of the Currency (OCC) is a federal agency that regulates national … Read more
The SEC Form N-CSR is a filing with the Securities and Exchange Commission that provides detailed information about a company’s investment portfolio. This information includes the types of securities held, the value of those securities, and the performance of the portfolio. The N-CSR is similar to the SEC Form N-Q, but focuses on investment companies … Read more
The SEC Form F-3 is a filing that must be made by companies that wish to sell securities in the United States through a “shelf registration” process. This form is used by foreign companies that are not already registered with the SEC. The F-3 must include all of the information that would be required in … Read more
