DEFINITION of 'SEC Form 10-QT'
An SEC form used when there is a presentation of "transitional periods" rather than the standard three-month period covered by a traditional 10-Q. SEC Form 10-QT is typically filed subsequent to an 8-K filing notifying the SEC of a change of fiscal year end. It must conform in all other respects to the requirements of a form 10-Q except for the time periods presented.
BREAKING DOWN 'SEC Form 10-QT'
SEC Form 10-QT is most frequently used when a company is changing its fiscal year, either because of mergers or acquisitions or for other business reasons. The Form 10-QT will present the fraction of the year not covered by other 10-Qs or 10-Ks.