SEC披露8-K、10-Q等分别代表什么类型的文件？——美股常见报表类型归纳
2016-06-14 16:53阅读：
https://www.zhihu.com/question/20288855
http://www.sec.gov/forms
http://legalsolutions.thomsonreuters.com/law-products/solutions/business-law-center?__lrTS=20160614084746156
http://choiceclub.jg.eastmoney.com/?/article/516
SEC披露8-K、10-Q等分别代表什么类型的文件？——美股常见报表类型归纳
SEC文件（SEC
Filings）是由上市公司、上市公司内部人士、券商提交给美国证券交易委员会（SEC）的财务报表或者其他正式文件，投资者可以查阅这些文件获得最新的上市公司信息。大部分SEC文件都可以通过SEC官网EDGAR
（注1）系统平台获取：
http://www.sec.gov/edgar/searchedgar/companysearch.html
使用Choice终端的投资者亦可通过
[公告大全] 功能板块检索SEC文件
那么接下来问题就来了，用户如何快速识别投资对象所披露8-K、10-Q等文件类型背后的含义？以下为您整理出了一些常见的SEC公告类型：
公告类型
|
类型说明
|
S-1
S-1/A（修正）
|
招股说明书/公告书——美国注册地
General form of registration statement for all companies including
face-amount certificate companies P.S.
较424B4有部分信息尚待完善
|
F-1
F-1/A（修正）
|
招股说明书/公告书——非美国注册地
Registration statement for securities of certain foreign private
issuers P.S.
较424B4有部分信息尚待完善
|
424B4
|
Prospectus filed pursuant to Rule 424(b) 4
P.S.
除超额配售权实施情况（424B4披露后30天内）外，IPO最终披露
|
RW
|
撤销上市申请
Registration Withdrawal Request
P.S.
如遇后缀WD表示撤销…的申请，例RW
WD表示撤销对“撤销上市申请”的申请 Withdrawal of a Registration Withdrawal
Request.
|
10-Q
10-Q/A（修正）
|
季报——美国注册地
Quarterly report pursuant to Section 13 or 15(d)
|
10-K
10-K/A（修正）
|
年报——美国注册地
Annual report pursuant to Section 13 and 15(d)
|
6-K
6-K/A（修正）
|
特定财务信息披露——非美国注册地
Current report of foreign issuer pursuant to Rules 13a-16 and
15d-16
P.S.外国公司被豁免披露季报10-Q文件，其季报一般用6-K文件披露
|
20-F
20-F/A（修正）
|
年报——非美国注册地
Form for initial registration of a class of securities of foreign
private issuers pursuant to Section 12(b)
|
8-K
8-K/A（修正）
|
重大事件
Current report filing
|
F-6
F-6/A（修正）
|
国外私人发行者美国存托凭证登记
Registration statement for American Depositary Receipts
representing securities of certain foreign private
issuers
|
S-8
S-8/A（修正）
|
员工福利计划证券最初登记
Initial registration statement for securities to be offered to
employees pursuant to employee benefit plans
|
10-D
10-D/A（修正）
|
具有资产保证的定期分红报告
Periodic distribution reports by asset-backed issuers pursuant to
Rule 13a-17 or 15d-17
|
11-K
11-K/A（修正）
|
员工持股计划年度报告
Annual report of employee stock purchase, savings and similar
plans
|
Schedule 13G
|
持股在5%以上的股东披露持股数量
Schedule filed to report acquisition of beneficial ownership of 5%
or more of a class of equity securities by passive investors and
certain institutions
|
Form 25
25/A（修正）
|
退市公告——自愿性
Notification filed by issuer to voluntarily withdraw a class of
securities from listing and registration on a national securities
exchange
|
25-NSE
25-NSE
/A（修正）
|
退市公告——非自愿性
Notification filed by national security exchange to report the
removal from listing and registration of matured, redeemed or
retired securities
|
DEF 14-A
|
股东委托书决议
All other filed by non-management definitive proxy statements -
typically an annual meeting proxy
|
3
|
首次持股声明
Initial statement of beneficial ownership of securities
|
4
|
持股变动声明
Statement of changes in beneficial ownership of
securities
|
5
|
持股变动年度报告
Annual statement of changes in beneficial ownership of
securities
|
ARS
|
股东年报
Annual report to Security Holders. This submission type is to be
used when furnishing the annual report to security holders for the
information of the Commission pursuant to Rule 14a-3c or
14c-3(b).
|
144
|
证券拟出售报告
This form must be filed as notice of the proposed sale of
restricted securities or securities held by an affiliate of the
issuer in reliance on Rule 144 when
the amount to be sold during any three month period exceeds 500
shares or units or has an aggregate sales price in excess of
$10,000
|
Form D
|
规则D下的证券发行豁免注册公告
Companies selling securities in reliance on a Regulation D
exemption or a Section 4(6) exemption from the registration
provisions of the '33 Act must file a Form D as notice of such a
sale
|
EFFECT
|
批准生效
Certification by the New York Stock Exchange approving securities
for listing
|
POS AM
|
招股信息更正说明
Post-effective amendments.
|
CERTNYS
|
批准上市——纽约证券交易所
Certification by the New York Stock Exchange approving securities
for listing
|
NT前缀
|
延迟披露公告
P.S.例如NT
10-Q表示季报（美国注册地）延迟披露公告
|
A 后缀
|
修正公告
P.S.例如F-1/A
表示招股说明书修正公告
|
T 后缀
|
变动公告
P.S.常见财政年度变动，例如10-KT、10-QT（10-K
becomes 10-KT、10-Q becomes 10-QT）
|
投资者亦可通过以下信息来源参考了解更全面的信息：
Descriptions of SEC Forms
http://www.sec.gov/forms#.VE0I7XD1izx
SEC Form Types and Definitions
http://learn.westlawbusiness.com/support/formtypes.html
注1：EDGAR（Electronic Data Gathering,
Analysis, and Retrieval
System）,即电子化数据收集、分析及检索系统。1996年，美国SEC规定所有的信息披露义务人（美国上市公司）都必须进行电子化入档
