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This document is an amendment to the Quarterly Report on Form 10-Q for the period ended March 31, 2004, detailing financial statements and management's analysis.
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How to fill out FORM 10-Q/A
01
Obtain a copy of FORM 10-Q/A from the SEC website or your company's investor relations site.
02
Review the instructions provided with the form to understand its requirements.
03
Fill out the identifying information at the top of the form, including the name of the issuer and the date.
04
Complete the financial statements section, ensuring to provide accurate and updated financial information.
05
Respond to all necessary items, including details about operational results and changes in financial condition.
06
Ensure that all disclosures are complete, including risk factors and management's discussion and analysis.
07
Review the form carefully for accuracy and completeness before submission.
08
File the completed FORM 10-Q/A electronically through the SEC's EDGAR system.
Who needs FORM 10-Q/A?
01
Publicly traded companies that need to amend their previously filed quarterly reports (FORM 10-Q).
02
Investors seeking updated financial information for investment decisions.
03
Regulatory agencies for compliance and oversight purposes.
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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 amendment to the quarterly report (FORM 10-Q) filed by publicly traded companies with the SEC, used to correct errors or update information in the original filing.
Who is required to file FORM 10-Q/A?
Publicly traded companies that have filed a FORM 10-Q are required to file FORM 10-Q/A to amend or correct information in their quarterly reports.
How to fill out FORM 10-Q/A?
To fill out FORM 10-Q/A, companies should clearly indicate the items being amended, provide a detailed explanation for the amendments, and ensure all updated information complies with SEC regulations.
What is the purpose of FORM 10-Q/A?
The purpose of FORM 10-Q/A is to provide updated or corrected information to ensure that the disclosures in the quarterly report are accurate and complete.
What information must be reported on FORM 10-Q/A?
FORM 10-Q/A must report any amended financial statements, explanations for the amendments, disclosures that may have changed, and any other relevant updates that impact the original filing.
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