Page "Form 10-K" Paragraph 1
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Wikipedia
Companies with more than $ 10 million in assets and a class of equity securities that is held by more than 500 owners must file annual and other periodic reports, regardless of whether the securities are publicly or privately traded.
In addition, most large companies must disclose on Form 10-K whether the company makes its periodic and current reports available, free of charge, on its website.
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