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This document is an amended quarterly report that restates the interim financial statements for Berkshire Hathaway Inc. for the quarter ended September 30, 2001, including details on financial performance
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How to fill out FORM 10-Q/A
01
Download the FORM 10-Q/A template from the SEC's EDGAR database or your financial institution's website.
02
Fill in the company name, SEC file number, and period covered by the report.
03
Enter the appropriate financial statement data, including balance sheets and income statements.
04
Include required disclosures and notes according to SEC regulations.
05
Review the changes being made in the 'Explanatory Note' section.
06
Sign and date the FORM 10-Q/A, ensuring that it is completed by an authorized individual.
07
Submit the completed FORM 10-Q/A electronically through the SEC's EDGAR filing system.
Who needs FORM 10-Q/A?
01
Publicly traded companies seeking to amend or correct their previously filed FORM 10-Q to update financial information or disclosures.
02
Investors and analysts who require accurate and updated financial data to make informed decisions.
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What is required for Form 10-Q?
10-Q Filing Requirements Any publicly traded company must file the Form 10-Q, along with the Form 10-K and other required filings. The SEC gives two timeframes for filing: Large accelerated and accelerated filers with a float exceeding $700 million need to submit Form 10-Q within forty days of the quarter's end.
Do auditors review 10-Q?
When a company completes its quarterly report on Form 10-Q but its auditor cannot or will not complete its review in a timely manner, the issuer is presented with a dilemma. Absent an auditor review, if it files its 10-Q with the SEC, the filing is considered incomplete and not timely filed.
What is the difference between a Form 10-K and a Form 10-Q?
While 10K reports are due annually and must include audited financial statements, 10Q reports are due quarterly, three times a year, and include unaudited financial statements. 10Q filings provide shareholders and the public an on-going update on a company's performance over the year.
What is the MD&A in the 10-Q?
Management Discussion and Analysis (MD&A): The MD&A section of the 10-Q report provides management's perspective on your company's financial performance and operations during the previous quarter, and may highlight significant events or trends that could affect your company's future performance.
What is the purpose of the Form 10-Q?
10Q filings provide shareholders and the public an on-going update on a company's performance over the year. Because they're so frequently filed, the SEC does not require 10Q filings to be audited.
What is a Form 10-Q income statement?
The Form 10-Q includes unaudited financial statements and provides a continuing view of the company's financial position during the year. The report must be filed for each of the first three fiscal quarters of the company's fiscal year. You'll find a company's Form 10-Q filings in the SEC's EDGAR database.
What is the 10-Q income statement?
Form 10-Q contains financial statements, management discussion and analysis, disclosures, and internal controls for the previous quarter. Companies must file their 10-Qs 40 or 45 days after the end of their quarters, depending on the size of their public float.
Who signs 10-Q?
At least one complete copy of the report filed with the Commission and one such copy filed with each exchange must be manually signed on the registrant's behalf by a duly authorized officer of the registrant and by the principal financial or chief accounting officer of the registrant.
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What is FORM 10-Q/A?
FORM 10-Q/A is an amendment to the quarterly report (FORM 10-Q) that publicly traded companies must file with the Securities and Exchange Commission (SEC) to correct previous information or to provide additional information.
Who is required to file FORM 10-Q/A?
Publicly traded companies that have already filed a FORM 10-Q are required to file FORM 10-Q/A if they need to amend their initial quarterly report.
How to fill out FORM 10-Q/A?
To fill out FORM 10-Q/A, companies must complete the required information in the amended report, indicating specifically what changes were made to the original FORM 10-Q, and provide updated financial statements, disclosures, or explanations as necessary.
What is the purpose of FORM 10-Q/A?
The purpose of FORM 10-Q/A is to allow companies to correct errors or omissions in their initial quarterly filings, ensuring that investors have access to accurate and complete information.
What information must be reported on FORM 10-Q/A?
FORM 10-Q/A must report any changes to financial statements, management discussions, risk factors, or any other information that has been updated since the original FORM 10-Q was filed.
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