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This document is an amendment to the quarterly report for Potash Corporation of Saskatchewan Inc. for the period ended March 31, 2005, which includes financial statements and notes prepared under
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How to fill out FORM 10-Q/A
01
Review the requirements for filing a FORM 10-Q/A as outlined by the SEC.
02
Gather all necessary financial statements and disclosures for the period covered.
03
Complete the cover page with basic company information and the appropriate period end date.
04
Fill out the financial statements including balance sheet, income statement, and cash flow statement.
05
Ensure that all updates to the notes to financial statements are accurately reflected.
06
Include necessary management discussion and analysis (MD&A) sections.
07
Check compliance with SEC rules regarding the presentation of the information.
08
File the FORM 10-Q/A through the EDGAR online system.
09
Confirm that the filing is publicly accessible and retain records of submission.
Who needs FORM 10-Q/A?
01
Publicly traded companies that need to amend their previously filed FORM 10-Q.
02
Investors seeking updated financial information on companies they have invested in.
03
Regulatory bodies monitoring compliance with SEC reporting requirements.
04
Analysts and researchers looking for accurate historical financial data.
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People Also Ask about
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 amended version of FORM 10-Q, which is a quarterly report required by the U.S. Securities and Exchange Commission (SEC) to provide a comprehensive overview of a company's financial performance for the quarter.
Who is required to file FORM 10-Q/A?
Companies that are publicly traded and are subject to SEC reporting requirements must file FORM 10-Q/A if they need to amend their previously filed FORM 10-Q.
How to fill out FORM 10-Q/A?
To fill out FORM 10-Q/A, a company must complete the form by including the sections that are being amended, providing the necessary updated information, and indicating what changes have been made compared to the original filing.
What is the purpose of FORM 10-Q/A?
The purpose of FORM 10-Q/A is to correct errors or provide additional information to ensure that the financial statements and disclosures made in the original FORM 10-Q are accurate and complete.
What information must be reported on FORM 10-Q/A?
FORM 10-Q/A must report updated financial statements, any changes in management discussion and analysis, revisions to accounting principles, and any relevant footnotes or disclosures necessary to clarify the financial information.
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