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UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December
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10-K is a comprehensive report filed annually by publicly traded companies in the United States. It provides a detailed overview of a company's financial performance and includes information such as audited financial statements, management discussion and analysis, risk factors, and more. Berkshire Hathaway, being a publicly traded company, is required to file a 10-K report.
Publicly traded companies like Berkshire Hathaway are required by the U.S. Securities and Exchange Commission (SEC) to file a 10-K report. This applies to companies that have issued securities registered under the Securities Exchange Act of 1934 and meet certain criteria.
Filling out a 10-K report for Berkshire Hathaway involves assembling various financial statements and other required information. It typically requires coordination among the company's finance and accounting departments, legal team, and external auditors. The report must be prepared in accordance with the SEC's guidelines and accounting standards. It is highly recommended to seek professional assistance during this process.
The main purpose of the 10-K report for Berkshire Hathaway and other companies is to provide investors and the SEC with comprehensive information about the company's financial performance, risks, and prospects. It helps investors make informed decisions and promotes transparency in the financial markets.
The 10-K report for Berkshire Hathaway must include audited financial statements, including the balance sheet, income statement, and cash flow statement. It should also provide a detailed discussion and analysis of the company's financial condition, results of operations, risk factors, management's perspective, legal proceedings, and other relevant information as outlined by the SEC's requirements.
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