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Rule 405 under the Securities Act defined the term ?material? as follows: ?[W]hen used to qualify a requirement for the furnishing of information as to any subject, [materiality] limits the information required to those matters to which an average prudent investor ought reasonably to be informed before purchasing the ...

121 (SAB 121), which expresses the SEC staff's views on accounting for an entity's obligations to safeguard crypto assets for another party. Safeguarding crypto assets presents unique risks and uncertainties, including technological, legal and regulatory risks.

A Staff Accounting Bulletin (SAB) summarizes the views of the Securities and Exchange Commission's staff regarding how Generally Accepted Accounting Principles (GAAP) are to be applied. A common result is that the requirements of an SAB are more conservative and/or restrictive than the GAAP from which they are derived.

How to Read a 10-K ?Business? describes the company's main products and services. ... ?Risk Factors? includes information about significant risks that the company faces, generally listed in order of importance. ?Selected Financial Data? provides certain financial information about the company for the last five years.

The SEC issues guidance and regulations on the accounting methods to be used in financial statements that are filed with it by publicly traded companies pursuant to the federal securities laws.

A Staff Accounting Bulletin (SAB) summarizes the views of the Securities and Exchange Commission's staff regarding how Generally Accepted Accounting Principles (GAAP) are to be applied. A common result is that the requirements of an SAB are more conservative and/or restrictive than the GAAP from which they are derived.

The Form 10-Q includes unaudited financial statements and provides a continuing view of the company's financial position during the year. The report must be filed for each of the first three fiscal quarters of the company's fiscal year.