DEFINITION of 'SEC Form 18-K'
A filing with the Securities and Exchange Commission (SEC), more commonly known as the Annual Report for Foreign Governments and Political Subdivisions. It is used to update the SEC and investors regarding the status of a domestically traded foreign security and its issuer. The information required from a foreign issuer on this annual update includes anything that could materially affect the long-term solvency of the security or its issuer.
BREAKING DOWN 'SEC Form 18-K'
SEC Form 18-K serves a virtually identical function to SEC Form 10-K - a filing that is commonly associated with the annual report of domestically-based companies. However, the SEC Form 18-K often provides information that investors cannot find elsewhere due to the minimal amount of analyst coverage focused on foreign issuers, much less their political and municipal subdivisions.
Related SEC Forms: SEC Forms 18-12G/A, 18-12B, 18-12B/A