Browse Financial Statements

SEC Periodic, Current, and Foreign Issuer Filings

Core SEC periodic, current, foreign issuer, and ownership-change filing forms used in public-company disclosure.

SEC Periodic, Current, and Foreign Issuer Filings is the financial-statement landing page for Form 10-K, Form 10-Q, Form 8-K, Form 20-F, SEC Form 5, and recurring SEC disclosure forms. It keeps related terms in one branch so readers can move from a broad statement question to the article that owns the evidence.

Use this page when a periodic, current, foreign-issuer, or ownership-related filing changes the timing and scope of public disclosure. Use the parent SEC Periodic, Current, and Registration Filings page when you need the broader reporting map. For an individual decision, confirm the statement line, disclosure note, reporting period, measurement basis, and calculation before relying on the term.

Use the table below to move from this landing page into the term page that best matches the statement evidence.

Key Terms in This Branch

TermUse it for
Form 10-KForm 10-K identifies a specific SEC filing form and the disclosure context readers should verify before relying on the filing.
Form 10-QForm 10-Q identifies a specific SEC filing form and the disclosure context readers should verify before relying on the filing.
Form 20-FForm 20-F identifies a specific SEC filing form and the disclosure context readers should verify before relying on the filing.
Form 8-KForm 8-K identifies a specific SEC filing form and the disclosure context readers should verify before relying on the filing.
SEC Form 5SEC Form 5 identifies a specific SEC filing form and the disclosure context readers should verify before relying on the filing.

Example in Use

A Form 8-K can disclose a material event quickly, but it does not replace the broader annual information in a Form 10-K.

What to Check

  • Form type, filing period, due date, event trigger, issuer status, amendment status, and EDGAR record.
  • Annual, quarterly, current-event, foreign private issuer, and insider-transaction disclosure purpose.
  • Financial statements, MD&A, risk factors, controls, exhibits, and event-specific items.
  • Effect on investor timing, audit depth, comparability, market disclosure, and regulatory review.

Common Mistakes

  • Treating a current report as a full periodic report.
  • Ignoring foreign private issuer differences and form-specific disclosure scope.
  • Reading an annual form without checking amendments and later current reports.

SEC Periodic Filings content is educational and does not provide personalized investment, tax, legal, accounting, audit, valuation, or securities advice.

In this section

Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.

Form 10-K

Form 10-K is the annual filing public companies submit to the U.S.

Form 10-Q

Quarterly SEC filing that updates investors on interim financial performance and major developments between annual 10-K filings.

Form 20-F

Annual SEC filing foreign private issuers use to provide audited financial statements and broader company disclosure to U.S. markets.

Form 8-K

SEC current report used to disclose material company events between regular quarterly and annual filings.

SEC Form 5

Annual SEC filing used to report certain insider securities transactions not reported earlier on Form 4.

Revised on Sunday, June 21, 2026