Subject Guides: Finance: Annual Reports / Regulated Filings

Tutorials

Public vs Private
This tutorial will demonstrate how to determine if a company is public or private & the differences between the two.

Canadian filings / Annual reports

Mergent Market Atlas (formerly Mergent Online)
Provides copies of annual reports and profiles for public U.S. and non-U.S. based companies. Profiles include: History, Business, Property, Subsidiaries, Officers, Directors, Long term debt, Capital stock, Annual income statement and Annual balance sheet. Also provides copies of annual reports, links for EDGAR filings, corporate profiles and recent news for U.S. public companies.
S&P Capital IQ Pro
Access to financial data, news, and analytics for real estate investment trusts (REITs), industry data on bank & thrifts, financial services, insurance, energy assets, real estate in North America and other markets.

The Aftermarket Research (AMR) module provides access to analyst research reports from hundreds of global investment research providers, including top-ranked investment banks such as Citi, Credit Suisse, Barclays, UBS, J.P. Morgan, HSBC, and Deutsche Bank.
Orbis
This is a global database which provides detailed information on millions of companies. It has extensive coverage of private companies and offers the comparing of companies internationally. The data solutions show what companies do, how they're performing and the people that run them. It also includes financial data, legal entity details, M&A activity and news.
Orbis provides information on close to 400 million companies (both private and public) and entities across the globe. 41 million of these have detailed financial information. There are three additional modules hosted on the Orbis platform:
- EDGAR Filings are US SEC documents available for publicly quoted companies on US stock exchanges, banks, and insurance companies. Examples would be 8-K, 10-K, Proxy, and information statements.
- News Service aggregates news pieces from several sources, including Acquire Media, Dow Jones, and Thomson Reuters. Access includes full articles and tags for topics, industries, and countries.
- Zephyr is the most comprehensive database of deal information, and it is updated hourly, and is useful for corporate finance research. It contains information on M&A, IPO, private equity / venture capital deals, rumors, and other transaction-level details.

SEDAR
Contains copies of annual reports, but these documents (with the exception of the financial statements and MD&A which are frequently embedded within an annual report), are NOT regulated.

Filings for non-USA companies trading on a USA exchange

International companies with securities traded in the USA must file reports with the Securities & Exchange Commission (SEC); the SEC is the national regulator.

All filings are found in the EDGAR database.

Most frequently referenced filings:
20F - annual filing of non USA public parent companies that trades in the U.S.
10K - company's annual financials (THE major filing)
10Q - company's unaudited quarterly financials
8K - disclosure of unscheduled significant events
DEF 14A (Proxy Statement) - matters voted on at annual shareholders meeting
6K - filing by foreign issuers; contains information a foreign company issues to securities regulators, investors or stock exchange

Contents of a 10K

Item 1: Business
Item 2: Properties
Item 3: Legal Proceedings
Item 4: Mine Safety Disclosures
Item 5: Market for Securities
Item 6: Selected Financial Data
Item 7: Management Discussion & Analysis (MD&A)
Item 7A: Market Risk
Item 8: Financial Statements
Item 9: Change in Accountants
Item 10: Directors & Executive Officers
Item 11: Executive Compensation
Item 12: Ownership
Item 13: Relations & Transactions
Item 14: Controls & Procedures
Item 15: Exhibits, Schedules, and Reports on Form 8-K
Signatures & Certifications