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This Form 10-K/A, Amendment No. 1, is being filed by Merge Healthcare Incorporated to amend our Annual Report on Form 10-K for the year ended December 31, 2009, filed with the Securities and Exchange
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How to fill out FORM 10-K/A

01
Obtain the latest version of FORM 10-K/A from the SEC website or your company’s investor relations page.
02
Review the existing FORM 10-K for the relevant fiscal year to understand the context.
03
Complete the cover page with the company name, state of incorporation, and fiscal year end date.
04
Provide the new information being amended, clearly marking the changes and differences from the original filing.
05
Include interim financial statements if applicable, ensuring accuracy and compliance with GAAP.
06
Sign and date the form at the end, ensuring the appropriate authorized person has signed.
07
Submit FORM 10-K/A electronically through the EDGAR system of the SEC before the deadline.

Who needs FORM 10-K/A?

01
Publicly traded companies that need to correct or update previously filed FORM 10-K due to material changes.
02
Investors seeking to understand updated financial information or corrections related to a company's performance.
03
Regulatory bodies monitoring compliance and accuracy in financial reporting by public corporations.
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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 publicly traded companies file with the Securities and Exchange Commission (SEC) to correct or update information in their originally filed 10-K form.
Publicly traded companies that have previously filed a FORM 10-K and need to amend it due to corrections or updated information are required to file FORM 10-K/A.
To fill out FORM 10-K/A, a company must gather the necessary updated information or corrections, adhere to SEC guidelines, and complete the form with the specific details that need to be amended, ensuring all required signatures and certifications are included.
The purpose of FORM 10-K/A is to provide the SEC and investors with updated or corrected information that was previously filed in the 10-K, ensuring transparency and accuracy in financial reporting.
FORM 10-K/A must report the specific items being amended, including financial statements, management discussion and analysis, disclosures about risk factors, and any other relevant changes or corrections to the previously filed 10-K.
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