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UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549FORM 10Q(Mark One) x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly
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A large accelerated filer is a category of public company in the United States that meets certain criteria defined by the Securities and Exchange Commission (SEC). Specifically, a large accelerated filer is a company that has a public float of $700 million or more and has been reporting for at least 12 months.
Public companies that qualify as large accelerated filers based on their size and reporting history are required to file under the large accelerated filer requirements.
To fill out the necessary filings as a large accelerated filer, companies must complete the appropriate forms such as Form 10-K for annual reports and Form 10-Q for quarterly reports, ensuring all financial statements and disclosures meet SEC requirements.
The purpose of the large accelerated filer designation is to set specific filing requirements and deadlines that reflect the company’s size and reporting capabilities, ensuring timely and accurate disclosure of financial information to investors.
Large accelerated filers must report comprehensive financial statements, management's discussion and analysis, and disclosures related to risk factors, internal controls, and governance, among other requirements.
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