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Table of ContentsUNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549FORM 10Q (Mark One)quarterly REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE
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The term 'large accelerated filer' refers to companies that meet certain criteria set by the Securities and Exchange Commission (SEC) based on their public float and filing history, which requires them to comply with stricter financial reporting and filing deadlines.
Large accelerated filers are publicly traded companies that have a public float of $700 million or more and have been subject to the SEC's reporting requirements for a certain period.
To fill out the definitions of large accelerated filer, companies must gather relevant financial data, ensure compliance with SEC rules, and submit their required forms, such as Form 10-K and Form 10-Q, including the necessary disclosures about their financial performance.
The purpose of defining large accelerated filers is to determine the regulatory framework and filing requirements for companies based on their size and market activity, thereby ensuring transparency and accountability in financial reporting.
Entities classified as large accelerated filers must report financial statements, management’s discussion and analysis, internal control assessments, and other disclosures as mandated by the SEC.
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