Securities Law, abbreviation for SEC Form 10-K, a detailed document setting forth key aspects of a company’s business results and prospects, which U.S. publicly traded companies are required to file once a year with the United States Securities and Exchange Commission containing annual results.
The Form 10-K is a rich source of relatively un-spun information about a company, which is much underused by other businesses. As with all other SEC filings, Form 10-K filings are available over the Internet from the SEC’s EDGAR (Electronic Data Gathering, Analysis, and Retrieval) System. The equivalent to a 10-K for foreign companies traded on the U.S. exchanges (e.g., through ADRs or American Depository Receipts is a Form 20-F.