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This document is an amendment to CITGO Petroleum Corporation's Annual Report for the fiscal year ended December 31, 1997, including the independent auditors' report and consent.
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How to fill out FORM 10-K/A

01
Obtain the most recent version of FORM 10-K/A from the SEC's website or authorized sources.
02
Review the instructions provided with the form to understand the requirements.
03
Fill out the cover page with company information, including the name and phone number.
04
Complete the business overview section, summarizing any changes since the last 10-K filing.
05
Review and update the financial statements as necessary, including audited financial data.
06
Provide any necessary disclosures related to management's discussion and analysis.
07
Include any amendments or updates related to executive compensation, if applicable.
08
Review all sections for accuracy and completeness before submission.
09
Sign and date the form by an authorized company representative.
10
Submit the completed FORM 10-K/A electronically through the SEC's EDGAR system.

Who needs FORM 10-K/A?

01
Publicly traded companies that need to amend their previously filed 10-K forms.
02
Investors and analysts seeking updated information on a company’s financial performance.
03
Regulatory bodies and stakeholders who require accurate disclosures for compliance purposes.
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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.
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.
The annual report on Form 10-K provides a comprehensive overview of the company's business and financial condition and includes audited financial statements.
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.
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.
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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FORM 10-K/A is an amendment to the annual report (FORM 10-K) that public companies are required to file with the SEC, providing additional information or corrections to the previously filed report.
Publicly traded companies that have already submitted a FORM 10-K and need to amend it due to errors, omissions, or new information are required to file FORM 10-K/A.
To fill out FORM 10-K/A, a company must provide the specific sections of the original FORM 10-K that are being amended, along with the changes or new information, and submit it electronically through the SEC's EDGAR database.
The purpose of FORM 10-K/A is to correct or update information in the original FORM 10-K, ensuring that investors have access to accurate and current financial information about the company.
The information that must be reported on FORM 10-K/A includes corrections to financial statements, updates on management discussion and analysis, changes in the risk factors, and any other relevant information that affects the company's financial condition.
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