The Annual Report to Shareholders (ARS) is the principal document used by major corporations to communicate directly with their shareholders. It is different from the 10-K report which is also the Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934. ARS may also be called the Summary Annual Report.
ARS is not a required SEC filing; it contains information (usually annual financial statements) that are referenced by the company's 10-K filing. Also included in most annual reports is information about the company's business, sales and marketing, and analysis of the company's condition made by the CEO.
Other SEC filings reveal important information as well.
- The form 10-Q includes unaudited financial statements and provides a continuing view of the company's financial position during the year.
- The form 8-K is the “current report” companies must file with the SEC to announce major events that shareholders should know about..
- DEF 14A form or " proxy statements," may include executive compensation information.
- Other forms are listed here.
Learn how to read a 10-K report here