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This is an amended annual report for Southern Star Central Corp. for the fiscal year ended December 31, 2012, which corrects interactive data files provided in XBRL format.
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How to fill out form 10-ka - sec
How to fill out FORM 10-K/A
01
Gather the required financial statements for the fiscal year.
02
Ensure that the document is prepared in accordance with SEC guidelines.
03
Fill out the cover page with company information, including name, fiscal year end date, and SEC file number.
04
Include a table of contents to help navigate the document.
05
Complete Part I with business overview, risk factors, and properties.
06
Complete Part II with financial data, management's discussion and analysis, and financial statements.
07
Update the Management's Report on Internal Control over Financial Reporting if necessary.
08
Ensure that all changes since the last 10-K filing are addressed in Part III.
09
Review the entire document for accuracy and compliance.
10
Submit the FORM 10-K/A electronically through the SEC's EDGAR system.
Who needs FORM 10-K/A?
01
Public companies that need to amend or provide additional information to previously filed Form 10-K.
02
Investors seeking updated financial information and disclosures about a company's performance.
03
Regulatory bodies that require accurate and comprehensive reporting from public entities.
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Who must receive Form 10-K?
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 purpose of Form 10-K?
The SEC requires a company to file SEC Form 10 when it has more than $10 million in total assets and more than 500 shareholders. A company with fewer shareholders or assets may voluntarily make this SEC filing, but it is not required.
What is Form 10-K filing?
The annual report on Form 10-K provides a comprehensive overview of the company's business and financial condition and includes audited financial statements.
What is the difference between a Form 10-K and a Form 10 Q?
As for who writes it, its generally a collaborative effort (depending on company size) between executive/finance management, corporate controllers, board members, in-house counsel, and limited external entities such as auditors or SEC Counsel.
Who is required to complete a Form 10-K?
Every publicly traded company is required to file financial reports with the Securities and Exchange Commission, or the SEC. The SEC Form 10-K offers a comprehensive snapshot of the company's financial health throughout the year, almost like an annual report for the business numbers.
What companies have to file a 10-K?
Companies with more than $10 million in assets whose securities are held by more than 500 owners must file annual and other periodic reports, regardless of whether the securities are publicly or privately traded. Smaller companies may use Form 10-KSB.
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What is FORM 10-K/A?
FORM 10-K/A is an amendment to the FORM 10-K, which is an annual report filed by publicly traded companies with the U.S. Securities and Exchange Commission (SEC). It is used to provide additional information, corrections, or updates to the original filing.
Who is required to file FORM 10-K/A?
Publicly traded companies that have previously filed FORM 10-K and need to amend information contained in that filing are required to file FORM 10-K/A.
How to fill out FORM 10-K/A?
To fill out FORM 10-K/A, companies should include the specific changes or updates to the information in the original FORM 10-K. They must clearly identify the sections being amended and provide the updated information.
What is the purpose of FORM 10-K/A?
The purpose of FORM 10-K/A is to allow companies to correct, update, or supplement information in their original FORM 10-K filings, ensuring that investors and the public have access to accurate and current financial data.
What information must be reported on FORM 10-K/A?
The information reported on FORM 10-K/A includes corrections to financial statements, updates to management's discussion and analysis, changes in risk factors, or any material events that occur after the original filing that require disclosure.
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