Ukuqonda i-10-K kunye nokubaluleka kwayo ekutshaleni imali
Ifom ye-10-K yinkcazo yaminyaka yonke ukuba iinkampani ezithengiswa esidlangalaleni ziyafuneka ngokusemthethweni ukuba zithumele kwiKhomishana yezoThengisa nokuTshintshana. Ifom ye-10-K iqulethe yonke into malunga nomsebenzi otyalomali oza kufuna ukuwazisa ngaphambi kokuthenga okanye ukuthengisa amasheya esitokisini kwi-corporation okanye utyalo-mali kwiibhanki zenkampani . La maxwebhu atholakale kuluntu mahhala kwaye angafumaneka ngokomzimba eWashington, DC
okanye ukhutshwe kwi-intanethi kwiiwebhusayithi ezingabonakaliyo, ngokuqhelekileyo kubandakanywa nenkampani ngokwayo, efuna ukuyenza ifumaneke lula kubasomali abakhoyo kunye nabanakho.
Indlela engcono kakhulu yokucinga ngeFom 10-K kukuqwalasela ngumbhalo olawula igosa likarhulumente ukulungiselela wena, umnini / umninimzi onokwenzeka, uchaza imali yeenkampani, ingozi, amathuba kunye nemisebenzi yangoku. Kuzele iinkcukacha ze-nitty-gritty ezenza abantu abaninzi banamehlo. Ngelishwa, akukho ndlela yokuyilula. Emva kokuba ufunde iifayile ezimbalwa ze-K-K, ziya kuqala ukukhangeleka ngokubanzi nangakumbi kuba zilandela iphethini efanayo.
Izinto ezithethwa nguMtyalo-mali Unokufumana kwiFom 10-K Ukufakela
Ngenxa yokuba urhulumente ufuna ulwazi oluthile lufakwe kwifom ye-10-K, kungakhathaliseki ukuba yiphi i-10-K yenkampani ufunda ngayo, uya kufumana ukuba iqukethe izinto ezininzi. Makhe sibone ezimbalwa zazo ukuze uzive ukhululekile phambi kokuba uzame kwaye ulandele i-SEC yakho yokuqala yokufowuni.
- Ifom ye-10-K iya kufaka inkcazo yemisebenzi yenkampani, indlela eyenza ngayo imali yayo kunye neemarike apho isebenza khona ngoku. Le ngcaciso ikuvumela ukuba uqonde ishishini. Uya kumangaliswa ezinye zezinto ozifumanayo. Enye yezityalo-mali ezinkulu zama-1990 yinto ebizwa ngokuba yiJanus eyayiqala njengenkxaso-mali encinane yomzila we-Kansas City. Abanini-nxaxheba abafunda ngeFomu 10-K yomzila weloliwe kwaye bafumanisa ukuba le ncinki yokuphathwa kwemali yayenza ngokugqithisileyo yenza imali eyaneleyo yokuthatha umhlalaphantsi kwiminyaka embalwa nje emfutshane.
- Ifom ye-10-K iya kufakalisa ukuchazwa kweengozi ebhekiswe yinkampani, kubandakanywa nezigwegwe zangoku. Kuyo yonke imisebenzi yam, ngokuqinisekileyo ndifumene iinkampani ezize zibukeka ziphilile, kodwa emva kokuba zifundwa ngengozi yazo, zijongene ne-specter ye-bankruptcy ngenxa yokulindelwa kwezigwebo ezazisongela ukuthatha yonke indawo. Amatyala adumile afaka iimvavanyo ze-asbestos kwiminyaka emininzi edlulileyo xa amabhankini ayenxulumene nokukhawulelana kunye nokwakhiwa kwaye ayanyanzeliswa ukuba ahlanjululwe okanye ahlelwe kwakhona, aphelise ishishini kunye nabanini-zimpahla. Ukuchazwa kwengozi akuyiyo icandelo oya kufuna ukuyisebenzisa. Enyanisweni, ngokuqinisekileyo uya kufuna ukubeka eceleni ixesha lokufunda ngazo kwaye uziqonde ngokubanzi. Imigaqo-mali yangoku yemali ibhaliwe ngendlela yokuba ukuba ulawulo alukwazi ukuchaza ngokuchanekileyo umonakalo onokubangelwa ngumngcipheko othile, kungenakufuneka ubeke eceleni nayiphi na indawo yokugcinwa kwemali, ngoko kungabonakali kwiinkcazo zemali.
- Ifom ye-10-K iya kufaka ingxelo yezimali, njengemali yengeniso kunye ne- balance sheet , ebonisa indlela imali eyenziwa ngayo inkampani, amanqanaba amatyala kunye nezinye iinkcukacha ezibalulekileyo. Iingxelo zemali ziyinxalenye ebalulekileyo yeFomu 10-K yokufaka incwadi, ngokuba, ndawonye, ikuvumela ukuba ubone ukuba kwenzekani ngezimali zeenkampani. Inkqubo yokufunda ezi nkcazo zemali ayinzima kangako njengoko ivakalayo, kodwa kukho iindidi ezinokuthi uzikhange njengoko ufunda i-10-K. Ukuxoxa ngalapha kungaphezulu kweli nqaku, kodwa ukuba ufunda Utyalo-mali Isifundo 3 - Indlela yokufunda i-Balance Sheet kunye noTyalo-mali Isifundo 4 - Ingxelo yokuHlalwa kweNgeniso , uza kufumana amanqaku acacileyo kwaye uhlalutye ukukunceda wenze ingqiqo kwezi ngxelo zemali ezibalulekileyo.
- Ifom ye-10-K ibhala iya kubhala uluhlu lwezithuthi zokuqeshisa ezingabalwa njengetyala kwi-balance sheet kodwa zinyanzelekile . Kukho iintlobo ezininzi zeetyala ezingenza ukuba inkampani iqhubekele i-bankrupt engabonakali kwi- balance sheet ngenxa yemigaqo-mali kodwa umthetho ufuna ukuba iintlawulo zivezwe kwifom ye-Form 10-K. Ukukunceda ukuba uqonde le ngcamango engcono, cinga ukuba unomthengi omncinci wezitolo zendawo kwaye ungenakho ityala. Usayine umnqweno kumnini-mall ofuna ukuhlawulwa kwenyanga yentlawulo ye-R10 000. Ngokwemiqathango ye-GAAP (ezo zikhokelo ezibonisa indlela iimali kufuneka zenziwe ngayo), ungagqiba ukubonisa inkokhelo encinci okanye ayikho nakwi-balance sheet yakho, kodwa ukuba imali iyancipha kwaye uyeke ukuthumela iitsheki kumnini-mnini, umnini-mall unokukwazi ukukhaba ngaphandle kwikhompyutha yakho kwaye unyanzele inkampani yakho ukuba ibhujiswe ngenxa yokuhlawulwa kwemali yokuqeshiswa. Ezi zibophelelo zichazwe kwindawo ethile kwiFom 10-K, ngokuphindaphantsi kwecandelo elibizwa ngokuthi "ukuqeshiswa kwemisebenzi", "iintlawulo ezichanekileyo", okanye "iindleko zentlawulo ephantsi." Yifumane. Yifunde. Yazi.
- Ifom ye-10-K ifakela ibandakanya ukujonga phantsi kwe-hood kwimigaqo-nkqubo yemigaqo nenkcazo . Cinga ukuba ucinga ngokuthenga isitishi kumenzi womatshini wokuhlamba. Ngokukhawuleza, inkampani yenza iindaba eziphambili zelizwe ngenxa yokuba amawaka eemodeli ephula ngaphaya kokulungiswa. Ingaba inkampani ekhusheni yokubabuyisela kumakhasimende? Kwifom ye-10-K yokufakela, inkampani kufuneka idibanise imigaqo-nkqubo yewaranti kunye neendleko zokuqikelelwa kwewaranti kwimveliso ethengisa okanye eyenza yona.
- Ifom ye-10-K ibhala iquka iileta ezisayinwe kwi-CEO kunye ne-CFO efungela phantsi kwesifungo sokuba iincwadi zichanekile ngolwazi lwabo . Ezi ncwadi zenziwe mfuneko emva kokukhwabanisa kweengxelo ezilandela umgca we-dot-com xa i-Worldcom ne-Enron zilawulwa zihloko. Ziyindlela yokuba urhulumente axhutshise abaphathi abaye benza into engeyiyo yohlobo lwe-Form 10-K okanye ezinye iimpawu ezifunekayo.
- Ifom ye-10-K ibhala iquka ileta evela kumphicothi-zincwadi ozimeleyo wenkampani. Le leta kufuneka ibhekiselele ubungakanani bezaziso zabo zeengxelo zeemali, kunye naluphi na ulwaphulo oluthile olufunyenweyo. Ukuba umphicothi-zincwadi ucinga ukuba inkampani ingajongana nokudlulela kwexesha elifutshane, unokubona umgcini-mgcini-zincwadi umbuzo ngomsebenzi wekhampani "wokuqhubeka nokukhathazeka" okanye ukufumana okuthile. Ukuba uthe wawafumana loo mazwi, okanye ibinzana elifanayo, iintsimbi ze-alarm mazibe zikhala.
Uya kuphawula ezinye iipatheni kwiFomu 10-K Ukucoca nge-Industry kunye neCandelo
Njengoko uhlakulela isangqa sakho sobunqwanqwa malunga namaqumrhu athile kunye namacandelo , uza kubona izinto ezithile ezizodwa kwiifayile ezi-10 ze-K ezikuhlalutya ngazo.
Umzekelo, ukuba utyalo-mali kwiibhanki zebhanki , uya kubona ukuba kuqhelekileyo ukufumana iphepha emva kwephepha leenkcukacha kwifom ye-10-K ekufakela incwadi yeziko lemali yemali ebolekisa ukuchithwa kwendawo yemali ebolekiweyo uhlobo lwabathengi, uhlobo (ukuhlawula impahla yokuhlala, ishishini elincinci, uphuhliso lwempahla, imoto, mboleko yemali , njl. kunye nale mboleko, kwaye iindawo ezigcinwe kuyo zibeka eceleni ukufumana ingeniso kwiingxaki ezizayo malunga neengxowa-mboleko.
Ukusebenzisa ama-10-K amaFomu kwi-Analysis Your Investment
Ngokucacileyo, iingongoma zezibhengezo ezibalwe apha ngasentla ziyinxalenye ebalulekileyo ye-10-K. Ukufunda ukufunda enye kukuhlobo lokubhukuda. Ngexesha elithile, kufuneka udibanise echibini uze udibane. Awudingi ukuqala ukwenza ii-dives zezinga eliphezulu ze-Olympic ngokukhawuleza okanye ukubhukuda ngokukhawuleza kunokuba uMichael Phelps, ngoko ungavavanyelwa ukuba ungene kumacandelo anokujongana nezinto ezinjenge-accounting ephezulu ye-pension. Kunoko, vele ufunde ngephepha uze ufunde oko uqondayo. Qhubeka wenza oku, ukwakhiwa kolwazi lwakho isitena ngezitena. Ukufunda ukutyalomali yinkqubo kwaye wonke umntu uqala kwindawo ethile. Kwakukho iphuba ngexesha apho ndandingazange ndiyazi ukuba zithini na loo manani. Ungafunda oku, kwaye uya kufunda oku ukuba ufuna ukufaka umsebenzi.
Iinkcukacha ezongezelelweyo
Ifom yefom ye-10-Q yincinci encinci yefomu ye-10-K. Ifom yefom ye-10-Q ifakwe ekupheleni kwekota nganye yezoshishino kunye neSibini. Ukuze ufunde ngakumbi, khangela isicatshulwa sam isitatimenti sezimali sabatyalomali abatsha.