Identifying What Information is in Form 10-K Disclosures and Reports Match the Form 10-K disclosure, report, or item, 1 through 14, with the list of disclosures, a through n. Form 10-K Disclosure, Report, or Item 1. Auditors' report 2. Noncontrolling interest 3. Unqualified opinion 4. Required supplementary information 5. Statement of financial position 6. Classified balance sheet 7. Current assets 8. Management's Discussion and Analysis 9. Subsequent event 10. Current liabilities 11. Related party 12. Selected financial information 13. Annual report on Form 10-K 14. Normal operating cycle . . Description of Disclosure a. Balances of assets, liabilities, and equity at a point in time. b. Items expected to be realized in cash within a year or the normal operating cycle if longer. C. Length of time from the expenditure of cash for inventory, to accounts receivable, and back to cash. d. Obligations expected to be liquidated using current assets or refinanced by short-term debt. e. Net assets owned by shareholders outside of the controlling shareholders. f. Presents assets and liabilities as current and noncurrent. g. One entity has the ability to influence the actions of another entity. h. Material event taking place after the balance sheet date but before financial statement issuance. i. Annual financial report filed with the SEC. j. Statement expressing an opinion on financial statements by an independent assessor. k. Auditor concludes that financial statements are presented in conformance with GAAP. 1. Certain financial statement information presented over the latest 5 years. m. Includes financial highlights and description of trends for the periods presented in the financial statements. n. Supportive details to the financial statements that are unaudited