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This document details Mirant's certification and filing of its second quarter 2002 Form 10-Q with the SEC, addressing accounting errors, financial corrections, and the company's steps to strengthen
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How to fill out Mirant Files Second Quarter 2002 Form 10-Q

01
Gather all financial statements and relevant information for the Second Quarter of 2002.
02
Start with the cover page, filling in the company name, form type, and period covered.
03
Complete the financial information section, including income statement, balance sheet, and cash flow statement.
04
Include management's discussion and analysis of financial condition and results of operations.
05
Ensure all disclosures required by the SEC are included, such as accounting policies and risk factors.
06
Review the entire form for accuracy and completeness.
07
Sign and date the document before submission.

Who needs Mirant Files Second Quarter 2002 Form 10-Q?

01
Investors considering investing in Mirant.
02
Regulatory bodies such as the SEC.
03
Financial analysts assessing the company's performance.
04
Creditors evaluating financial stability.
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Item 2. Unregistered Sales of Equity Securities and Use of Proceeds. (a) Furnish the information required by Item 701 of Regulation S-K (17 CFR 229.701) as to all equity securities of the registrant sold by the registrant during the period covered by the report that were not registered under the Securities Act.
SEC Form 10-Q Filing Deadlines 10-Q and 10-K Filing Deadlines Company Category 10-Q Deadline 10-K Deadline Large Accelerated Filer ($700MM or more) 40 days 60 days Accelerated Filer ($75–$700MM) 40 days 75 days Non-accelerated Filer (less than $75MM) 45 days 90 days
10-Q Filing Requirements 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. All other companies have 45 days to submit this form.
Form 10-Q compares the current financial quarter to the one preceding it or year-to-date. It resembles a streamlined version of the 10-K, which is the annual financial analysis. Generally, there is less information reported on the 10-Q.
SEC Form 10-Q is a report filed by public companies and sent to the SEC after the close of each of the first three quarters of every year.
SEC Contacts Resource EDGAR filings must occur by 5:30pm ET (when the SEC officially ends its business day) to receive the same-day filing date. Filings submitted between 5:30pm and 10pm will receive the next business day's date.
Form 10-Q Category of FilerRevised Deadlines For Filing Periodic Reports Form 10-K Deadline Form 10-Q Deadline Large Accelerated Filer ($700MM or more) 60 days 40 days Accelerated Filer ($75MM or more and less than $700MM) 75 days 40 days Non-accelerated Filer (less than $75MM) 90 days 45 days
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.

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Mirant's Second Quarter 2002 Form 10-Q is a quarterly report filed with the Securities and Exchange Commission (SEC) that provides a comprehensive overview of the company's financial performance and operations for that quarter.
Publicly traded companies like Mirant are required to file Form 10-Q with the SEC as part of their obligation to provide financial information to shareholders and the public.
To fill out Form 10-Q, the company must provide detailed financial statements, management discussion and analysis, disclosures about market risks, and other relevant information as specified by the SEC guidelines.
The purpose of the Form 10-Q is to inform shareholders and potential investors about the company’s financial status and business operations, ensuring transparency and compliance with regulatory requirements.
The information that must be reported includes financial statements, management's discussion and analysis, updates on legal proceedings, and other significant changes that occurred during the quarter.
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