Ka Hoʻomohalaʻana i ka Haʻawina 3 - KaʻIkeʻana i kahi Pepa Balance
ʻO ka hōʻike makahiki
Uaʻike mua pahaʻoe e pili ana i ka hōʻike makahiki ,ʻo kēia palapala pākahi o ka makahiki kahi palapala i hoʻokuʻuʻia e nā hui i nā mahina ma hope o ka pauʻana o kā lākou makahiki kālā. Loaʻa i ka mea kokoke i nā mea a pau e pono ai i kahi mea waiwai eʻike e pili ana i kaʻoihana. Hoʻolakoʻia i loko o ka hōʻike makahiki makahiki nā kiʻi o nā keʻena, nā keʻena o kaʻoihana, nā limahana, a me nā huahana, i mālama mauʻia e kekahi leka mai ka Luna Nui a me nāʻoihana'ē aʻe. ʻO kēia leka e kamaʻilio nei i nā mea i hala a me ka makahiki e hiki mai ana. Hoʻokaʻawaleʻia ma ka hope o nā hōʻike makahiki makahiki he hōʻuluʻulu o nā palapala kālā, nā palapala kuhikuhi, nā palapala kiʻi, a me nā hōʻikeʻana (ʻo ia mau mea a pau e akamai e heluhelu aiʻoiai e hiki iā lākou ke kōkua iāʻoe e wehe i kahi kiʻi pono o ka hale).
No ka loaʻaʻana o kahi hōʻike makahiki, hiki i ka hapanui o ka manawa ke hele i kahi pūnaewele o kahi pūnaewele aʻike i ka loulou pili pilina. Mai laila mai, hiki iāʻoe ke lawe i ka hōʻike makahiki i ka palapala PDF a iʻole eʻike i kaʻike e pili ana i kahi e pane aku ai i nā lawelawe kaikawā a noi i ke kope i ka leka uila.
Inā hanaʻole ia, kāhea i ke keʻena kūʻokoʻa o ka hui a noi e kamaʻilio i nā pilina paʻa.
ʻO ke Form 10-K Filing
ʻIkeʻoe i nā kiko'ī o ka Form 10-K . ʻO kēia kahi hōʻike hōʻike makahiki e hoʻolaunaʻia nā hui kālā kālepa i ka SEC i loko o kekahi mau mahina ma hope o ka pauʻana o kā lākou makahiki hoʻolālā.
ʻO ka hapanui o ka manawa, hiki i ka hōʻike makahiki keʻanoʻike maʻalahi i kaʻikepili. ʻO ka 10-K, i keʻano likeʻole, loaʻa pinepine ka'ati nitty, gritty, nā mea a pau a me-ka-kitchen-data paha e makemake pahaʻoe e noiʻi, e wāwahi, pinepine i nā mea kiko'ī, nā mea a pau mai ka pūʻulu'āina o ka loaʻa i ka'ōpiopio ka papahana o nā'ati i hoʻopukaʻia . Hiki i kekahi poʻeʻike kālā ke loaʻa ka 10-K ke kūʻaiʻia akā inā makemakeʻoe i ke kālā kālā, ka hopena paʻakikī o ka hoʻopaʻaʻana i nā'ōpū a me nāʻoihana o kaʻoihana, a me kaʻike i keʻano o ka hoʻolālāʻana, he mea waiwai nui. ʻO kaʻoihana maʻalahi ka loaʻaʻana o nā palapala he 10-K i holo i nā haneli he nui.
I kekahi manawa, heleʻoe i loko o kahi hui i loaʻaʻole ka'ōlelo kālā a iʻole nā hōʻike'ē aʻe ma ka Form 10-K akā, eia kahi, heluheluʻia kekahi mea e like me nā laina o, "i hoʻopaʻaʻia ma loko nei ma ka'ōlelo". ʻO keʻano, ua weheʻia kēiaʻike ma nā wahi'ē aʻe, e like me ka hōʻike makahiki, a ke makemake nei lākou e heluheluʻoe i laila. ʻOiai inā he kumu kēia, pono ia e loaʻa i kahi kope. Hiki iāʻoe keʻimi i kēia ma ke kākoʻoʻana i ka hui, ke kipa i kāna pūnaewele, aiʻole nānā i ka pūnaewele Securities a Exchange Commission.
ʻO ke Form 10-Q Hoʻohuiʻana
ʻO ke Form 10-Q he like ia me ka Form 10-K koe ke waihoʻia i ka hapaha, aʻekolu manawa i ka makahiki (ʻo ka 10-K ke kahi o kahi hapahā o ka makahiki).
Loaʻa ka nui o nā kikowaʻi ma mua o ka 10-K no keʻano o ke kōā manawa, ma waena o nā mea'ē aʻe, akā hiki ke hoʻohana ponoʻia mai kēlā manawa kēia manawa, ma kekahi mauʻano. ʻO keʻano, hiki i ka Pepa 10-Q ke hāʻawi i kaʻike i nā loli e hana nei ma kahiʻoihana ma mua o ka hōʻikeʻana o kēlā mau hoʻololi i nā helu kālā. ʻIkeʻoe i nā mea e like me ka upena nui i loaʻa nā kūʻai i ka makahiki i loaʻaʻole, akā, ua hoʻohālikelikeʻia i loko o nā makahiki makahiki i ukuʻia ma nā huina kālā e like me keʻano o ka uku i ukuʻia ma ka māhele. ʻIkeʻoe i ka loaʻaʻana o kaʻoi aku o kaʻoi aku o kaʻoihana kūʻai a iʻole kaʻoi aʻe paha aʻoi aʻe ka hōʻailona hōʻailona hōʻailona a hōʻailona paha i nā hōʻailona hōʻailona e hiki ai ke pilikia i ka poʻe kūʻai. ʻIkeʻoe i nā loli i ke kālā hana . Ua aʻoʻoe e pili ana i nā hihia a me nā kūlana kūpono kūpono e hikiʻole ai ke hoʻokumuʻia nā hoʻopuka.
Hiki iāʻoe ke hoʻohana i nā lawelawe hōʻuluʻuluʻikeʻikepili mai nā pūnaeweleʻike kālā akā ua maikaʻi ka heleʻana i ke kumu
ʻO kēia mau lā, nui ka nui o nā mea kālā i kālele i ka waihona kālā , kaʻike kālā, a me kaʻike kālā kālā i loaʻa ma nā puka kālā; ua hōʻuluʻuluʻia ka hōʻiliʻiliʻana mai ka waihona SEC a ua lawe pūʻia i nā pūnaewele pūnaewele e hoʻokuʻu ana iā ia no ka hoʻokuʻuʻana i nā uku pāʻoihana, e like me Yahoo! ʻO ke kālā. Hiki i kēia mau mea ke hana nui no ka hoʻi hope o ka-envelop, ka hoʻopuka wikiwikiʻana ae noʻonoʻo e pili ana i ka hoʻoholoʻana i nā hoʻoholo nui ma muli o ia mau kumuhana. Hoʻokahi mea, he mau mea hewa nā hewa, i ka wā e hui pū ana me nā hui'ē aʻe a iʻole nā kamaliʻi i loaʻa nā papa hana likeʻoleʻaʻohe kūlike . ʻAʻole hiki iaʻu ke hoʻomaopopo iāʻoe i ka nui o nā manawa aʻu iʻike ai i ka hua hoʻokaʻawale i pololeiʻole i ka helu aʻaʻole hoʻi ka hapa o ka uku kālā i ka hewa.
No kekahi'ē aʻe, hiki ke hōʻemiʻia nā pōpilikia kālā. He mea nui e heluhelu i ka hōʻike makahiki, 10-K a me 10-Q iāʻoe iho no ka mea, aia nā mea likeʻole e hiki ke hoʻokomoʻia i loko o kēia mau hua'ōlelo maikaʻi. E lawe i kahi kūʻai lole blue mua e like me AIG i mua o ka hoʻokele nui i ka makahiki 2008-2009 i kona wā i emi ai. ʻO ka heluhelu wikiwikiʻana o ka hōʻike makahiki aʻikeʻoe i ka hopohopo no ka hopena i loaʻa (ke mālama mau nei au i kope i kaʻu mau moʻolelo, eʻike ana i ka hikiʻole iaʻu ke hoʻokumu i kaʻuʻoihana no ka meaʻaʻole hiki iaʻu ke hoʻoholo i kaʻino ʻo nā kuhi hikiʻole ke lilo). ʻAʻole i hōʻikeʻia ma nā pūnaewele pūnaewele, kahi āu iʻike ai e hoʻonui ana i ka waiwai waiwai, ka waiwai waiwai, a me ka hoʻonuiʻana i ke kālā. Mai hoʻopoinaʻoe e kūʻai anaʻoe i ka mana i loko o kahiʻoihana, i ka hihia o nā mea kūʻai kālā , a hāʻawi kālā kālā paha i kahiʻoihana, i ka hihia o ka poʻe paʻa waiwai . ʻAʻohe alaiki. Ponoʻoe e hana i ka hana a hoʻomaopopo i ka hopena o kāu e hana nei e hōʻiliʻili i kēlā mau'āpana, ukupanee, a me nā uku .
Ponoʻoe e noi aku i ka hōʻike makahiki, 10-K, a me ka 10-Q o nā hoʻokūkū o ka Hui Inā makemakeʻoe e hoʻomaopopo i kona mau mana a me nā meaʻino i hoʻohālikelikeʻia i nāʻoihana'ē aʻe i loko o kona lālā aiʻoleʻoihana paha.
ʻO kekahi hana'ē aʻe āu e makemake e hoʻohana i kāu hoʻopuka pono'īʻana e noi i ka hōʻike makahiki, 10-K, a me ka 10-Q o nā lālā i ka mahele likeʻole aʻoihana paha o kaʻoihana e makemake neiʻoe. ʻO kahi laʻana, hiki iā ia ke kōkua iāʻoe e hoʻomaopopo i kahiʻoihana o kaʻaila ma mua ināʻoe e aʻo nei i nā meaʻaila nui ma ka sametime. Hiki iāʻoe ke hoʻopili i nāʻike kālā a nīnau iāʻoe iho, "He aha keʻano?" Eʻikeʻoe pehea e loaʻa ai i nāʻoihanaʻoihana likeʻole. E hiki iāʻoe ke nānā pono i nā kumukānāwai DuPont ROE aʻike i nā mea e hoʻihoʻiʻia ana. Hiki iāʻoe keʻike i kahi e puka mai ai nāʻoihana i luna a iʻole e hoʻopoinaʻia ma ka nānāʻana i nā mea e like me keʻano o ka kūʻaiʻana ma kēlā me kēia kapuai kūwae a me nā kikooho pili .
Me nāʻoihana'ē aʻe i kū hou i loko o kou manaʻo, keʻano likeʻole, maikaʻi a me ka meaʻole, hiki ke kū i waho aʻikeʻoe. Heʻoiaʻiʻo kēia no nā kālā a me nāʻoihana e ola nei. ʻAʻohe pono inā e heluhelu anaʻoe i nā hōʻike makahiki a me 10-K Filings o nā huilekalekaleka, nā mea hana kaʻa kaʻa, nā nūpepa, nā kālepa, nā mea lawelawe gula, nā mea kūʻai hale kūʻai, nā mea kanu nui, nā kūʻai kūʻai ukana, aiʻole nā papa pāʻani. Inā hoʻopuka kahiʻoihana i kahi kulekele hōʻoia hou e hoʻonui ana i nā hualoaʻa, aʻo kahi wale nō nā'ōlepele ma luna o ia mea,ʻo ia ka mea e ho'āla i nā hae uila no ka hope hope i koʻu manaʻo. Hiki i kēlā me kēia hui ke kuhikuhi i kekahi manawa kūpono e kū nei i kaʻoihana, aʻo nā mea'ē aʻe,ʻaʻole i hoʻonuiʻia nāʻoihana o nā papahana iʻoi aku ma mua o nā hopena i huaʻia i ka wā o ka hōʻike.