Financial information in the nature of rates of exchange Forms for San Jose

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FAQ

The Management Discussions and Analysis (MD&A) is a section of the annual report or SEC filing 10-K that provides an overview of how the company performed in the prior period, its current financial condition, and management's future projections.

Form 10-K is available free from a company's website and the SEC's EDGAR database of public filings.

To find a particular company's Form 10-K filings, use the Company Search for the SEC's EDGAR database. On the returned listing of filings for the company, enter 10-K in the Filing Type box near the top of the page to filter for only Forms 10-K that have been filed.

Notably, 10-K filings are public information and readily available through a number of sources. In fact, the vast majority of companies include them in the Investor Relations section of their website.

Most companies that either sell to or buy from foreign entities under a different currency have a transaction gain or loss recognized in the income statement. This gain or loss results from the exchange rate changing from the time of the sale or purchase to the time when cash actually changes hands.

They are: (1) balance sheets; (2) income statements; (3) cash flow statements; and (4) statements of shareholders' equity. Balance sheets show what a company owns and what it owes at a fixed point in time. Income statements show how much money a company made and spent over a period of time.