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The 10-K is a report that publicly traded companies must file each year with the Securities and Exchange Commission. The 10-K includes an overview of the company's business, audited financial statements, details about pending litigation, and other important data. A company's 10-K can be accessed on the Internet from the SEC's website at Other websites make the 10-K available in user-friendly formats, usually for a fee. In addition, shareholders of a company can obtain a copy of its 10-K for free. The 10-K may also be included in whole or in part in the company's annual report. However, compared with the 10-K, an annual report tends to be more of a public relations publication that seeks to show the company in a favorable light. Traditionally, a company was given 90 days from its fiscal year-end to file its 10-K. Rules inaugurated in 2002, however, provided for a phase-in of a 60-day requirement for submission of the 10-K by most companies.

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