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15 Cards in this Set
- Front
- Back
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10-K
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Annual report providing a comprehensive overview of an organization. Filed within 60 days of the end of the fiscal year.
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10-Q
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Quarterly report containing unaudited financial data. Due 35 days after end of the first three fiscal quarters.
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8-K
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Filings for unscheduled material or corporate events of importance.
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Regulation Fair Disclosure (Regulation FD or Reg FD)
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Adopted in 2000, requires all publicly traded companies disclose information to investors at the same time.
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Sarbanes Oxley
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Covers corporate auditing accountability, responsibility and transparency. Provisions affect how information is disclosed.
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Rule 5c
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Securities Act of 1933 - provides a gag period on publicity materials during a specific time frame when registering a new security. Gag period is in effect for 90 days following registration.
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Blackout
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A period where information on pension, investment or other funds is denied, usually to employees, when undergoing a major change.
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Disclosure - Security Act of 1933 or 34?
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1934 - met with prospectus filing with SEC
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Rule 10 b-5
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Addresses fraud in disclosures
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Federal Lobbying Act (1913)
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Requires lobbyists to register with the senate or house between the first and 10th day of each quarter.
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Three major laws covering political contributions
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1 - Federal Corrupt Practices Act of 1925
2 - Hatch Act of 1939 3 - Taft-Hartley Act |
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Foreign Agents Act of 1938
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Requires PR professionals representing foreign governments to register with the US government. Grew out of the Fulbright hearings on Carl Byoir and Associates' representation of the Nazis
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Balance Sheet
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A snapshot of assets and liabilities at a given point.
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Income Statement
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Measures a firm's profitability over a period of time.
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Statement of Cash Flow
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Shows cash flow in and out of an organization over a period of time.
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