SEC Form 10-KT

AAA

DEFINITION of 'SEC Form 10-KT'

A filing with the Securities and Exchange Commission (SEC) that is submitted in lieu of or in addition to a standard 10-K annual report when a company changes its fiscal year-end. The report provides a comprehensive overview of the company's business activities. Companies return to filing a standard 10-K report once the transition to the new fiscal year is complete.

INVESTOPEDIA EXPLAINS 'SEC Form 10-KT'

There are a number of reasons that a company may choose to change its fiscal year-end including: to be consistent with the reporting periods of their industry peers, to coincide with the tax year of their investors and to align its business cycle more closely with its customers. The requirement to file a transitional 10-K report is covered by Rules 13a-10 and 15d-10 of the Securities Exchange Act of 1934.

RELATED TERMS
  1. SEC Form 6-K

    A form administrated by the Securities and Exchange Commission ...
  2. SEC Form 10-KSB405

    A Securities and Exchange Commission (SEC) form similar to the ...
  3. SEC Form 487

    A filing with the Securities and Exchange Commission (SEC), also ...
  4. SEC Form 10-K405

    A form used by the Securities and Exchange Commission (SEC) prior ...
  5. 10-K

    A comprehensive summary report of a company's performance that ...
  6. Electronic Data Gathering, Analysis ...

    The electronic filing system created by the Securities and Exchange ...
Related Articles
  1. SEC Filings: Forms You Need To Know
    Investing Basics

    SEC Filings: Forms You Need To Know

  2. Policing The Securities Market: An Overview ...
    Investing Basics

    Policing The Securities Market: An Overview ...

  3. Where can I find a company's annual ...
    Investing

    Where can I find a company's annual ...

  4. What happens to the fines collected ...
    Investing

    What happens to the fines collected ...

Hot Definitions
  1. Gross Rate Of Return

    The total rate of return on an investment before the deduction of any fees or expenses. The gross rate of return is quoted ...
  2. Debit Spread

    Two options with different market prices that an investor trades on the same underlying security. The higher priced option ...
  3. Leading Indicator

    A measurable economic factor that changes before the economy starts to follow a particular pattern or trend. Leading indicators ...
  4. Wage-Price Spiral

    A macroeconomic theory to explain the cause-and-effect relationship between rising wages and rising prices, or inflation. ...
  5. Accelerated Depreciation

    Any method of depreciation used for accounting or income tax purposes that allows greater deductions in the earlier years ...
  6. Call Risk

    The risk, faced by a holder of a callable bond, that a bond issuer will take advantage of the callable bond feature and redeem ...
Trading Center