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Drafts SEC Form 10-K Annual Reports under the Securities Exchange Act of 1934. Structures all four Parts with Regulation S-K compliance and GAAP financial integration. Use when drafting 10-K filings, annual reports, or public company annual SEC disclosures.
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Use when retrieving arbitration institutional rules (ICC, LCIA, SCC, SIAC, HKIAC, VIAC, МКАС/МАК при ТПП України, UNCITRAL) — fetching current version, verifying redaction applicable to the date of arbitration agreement, constructing URLs for official rule texts
Use when choosing the Polish legal regime for letters, requests, applications, complaints, petitions, public-information requests, KPA filings, PPSA complaints, RODO access requests, registry extracts, court-file access, tax/ZUS/cudzoziemcy/USC procedures, or professional lawyer letters. Prevents mixing UDIP, KPA, PPSA, RODO, registry, special-procedure, and advocate/radca letter regimes.
Use when preparing applications for recognition and enforcement of foreign arbitral awards in Poland, applications for setting aside arbitral awards under KPC art. 1205–1211, or opposing such applications — mapping Article V of the 1958 New York Convention to art. 1214–1215 of the Polish KPC, identifying grounds for refusal, structuring public policy arguments
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| name | form-10k |
| title | Form 10-K Annual Report |
| description | Drafts SEC Form 10-K Annual Reports under the Securities Exchange Act of 1934. Structures all four Parts with Regulation S-K compliance and GAAP financial integration. Use when drafting 10-K filings, annual reports, or public company annual SEC disclosures. |
| author | CaseMark |
| author_url | https://github.com/CaseMark/skills/tree/main/skills/legal/form-10k |
| license | Apache-2.0 |
| version | 0.1.0 |
| execution_mode | open |
| jurisdiction | us |
| practice | capital-markets |
| language | en |
| tags | ["corporate","drafting","memo","regulatory"] |
Draft a complete Form 10-K pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934, compliant with Regulation S-K and GAAP.
Include: registrant legal name, fiscal year end, Commission File Number, state of incorporation, EIN, principal office address, filer status (LAF/AF/NAF/SRC/EGC from public float + revenue), shell company status, aggregate market value of non-affiliate equity (closing price, last business day of most recent Q2).
Item 1 — Business. Draft in order: corporate history → products/services by segment (revenue %) → market size and share → competitive landscape (name competitors) → strategy → supply chain (sole-source dependencies) → IP portfolio → seasonality → customer concentration (≥10% of revenue) → regulatory environment → human capital (headcount, unions, CBAs).
Item 1A — Risk Factors. Organize by category (business/industry, technology/cyber, financial, legal/regulatory, key personnel, IP, capital/securities), most significant first within each. Each risk: specific heading → circumstances → exposure → triggers → quantified consequences. Flag new, escalated, diminished, or removed risks vs. prior year.
Item 1B — Unresolved Staff Comments. Disclose SEC comments issued ≥180 days before FYE still unresolved (substance, position, resolution steps). If none, state affirmatively.
Item 2 — Properties. Each material property: location, use, size, owned vs. leased, lease terms, encumbrances, capacity utilization, expansion plans.
Item 3 — Legal Proceedings. Each material proceeding (not routine): court, parties, claims, relief sought, company position, estimated loss/range, insurance, status. Environmental: disclose if sanctions could exceed lesser of $1M or 1% of current assets.
Item 4 — Mine Safety. Per Dodd-Frank §1503(a) if applicable; otherwise "Not applicable."
Item 5 — Market/Equity/Dividends. Exchange, ticker, quarterly price table (2 yr), holders of record, dividend history, Q4 repurchase table (monthly: shares, avg price, remaining authorization).
Item 6 — Selected Financial Data. Five-year table: revenue, income from continuing operations (total + per share), total assets, long-term obligations, dividends per share. Footnote comparability adjustments.
Item 7 — MD&A. Seven sections:
Item 7A — Market Risk. Qualitative exposures (interest rate, FX, commodity) + hedging. Quantitative: tabular, sensitivity, or VaR per Item 305 Reg S-K.
Item 8 — Financial Statements. Balance sheets (2 yr), income/comprehensive income/cash flows/equity (3 yr), notes, auditor's report (GAAP + ICFR per SOX §404), supplementary quarterly data.
Item 9 — Accountant Changes. If change: date, firms, committee approval, disagreements, reportable events. If none, state affirmatively.
Item 9A — Controls and Procedures. CEO/CFO disclosure controls evaluation; management ICFR report (COSO framework); material weaknesses with remediation; Q4 ICFR changes.
Item 9B — Other Information. Q4 unreported 8-K events; Rule 10b5-1 arrangements adopted/modified/terminated. If none: "None."
May incorporate by reference from definitive proxy (filed ≤120 days after FYE); cite specific proxy sections.
Item 10 — Directors/Officers/Governance. Directors and officers (name, age, position, 5-yr experience, boards), committee membership + meeting counts, audit committee financial expert, code of ethics, nomination process.
Item 11 — Executive Compensation. CD&A (objectives, elements, say-on-pay response, metrics, clawback). Required tables: Summary Compensation (3 yr), Plan-Based Awards, Outstanding Equity, Options Exercised/Vested, Pension, Deferred Compensation (if applicable). Employment/severance/CIC terms. Director compensation table.
Item 12 — Security Ownership/Equity Plans. Beneficial ownership table (>5% holders, directors/NEOs, group total). Equity compensation plan table (approved vs. non-approved).
Item 13 — Related Transactions/Independence. Transactions exceeding lesser of $120K or 1% avg total assets: parties, terms, amounts, arm's-length comparison. Review policies. Director independence determinations.
Item 14 — Accounting Fees. Two-year table (audit, audit-related, tax, other). Pre-approval policies.
Item 15 — Exhibits. Index per Item 601 Reg S-K. Required: charter/bylaws (3.x), security instruments (4.x), material contracts (10.x), code of ethics (14.1), subsidiaries (21.1), auditor consent (23.1), SOX §302 certs (31.x), SOX §906 certs (32.x), XBRL (101.x). Incorporated exhibits: cite filing type, date, exhibit number.
Signatures. Two blocks: (1) Section 13/15(d) — registrant, authorized officer, title, date; (2) Exchange Act — PEO, PFO, PAO/controller, majority of directors with conformed signatures.
[DATA NEEDED], uncertain citations with [VERIFY]| Filer Status | Deadline |
|---|---|
| Large Accelerated | 60 days after FYE |
| Accelerated | 75 days after FYE |
| Non-Accelerated | 90 days after FYE |
Form 12b-25 extends 15 days (good-cause showing required).