How to Cite a 10-K in APA, MLA, and Chicago

A 10-K filing is a comprehensive annual report that publicly traded companies in the United States must submit to the U.S. Securities and Exchange Commission (SEC). This document provides a detailed overview of the company’s financial performance and business operations. Accurate citation of 10-K filings is important for maintaining credibility in academic or professional work. It ensures transparency, allowing readers to locate the original source and verify its context.

Understanding 10-K Information for Citation

A 10-K is a public document mandated by the SEC, offering detailed financial and operational insights into a company. These reports provide information beyond what is typically found in a company’s annual report to shareholders, offering essential information for informed decision-making.

To find 10-K filings, the primary resource is the SEC’s EDGAR (Electronic Data Gathering, Analysis, and Retrieval) database. Many companies also provide links to their SEC filings, including 10-Ks, in the investor relations section of their official websites.

For accurate citation, several pieces of information must be extracted from the 10-K. This includes the full company name, the fiscal year-end date for which the report applies, and the specific date the 10-K was filed with the SEC. The SEC assigns a unique identifier called the Accession Number to each filing. The official document name, “Form 10-K,” is always included.

Citing a 10-K in Common Styles

Citing a full 10-K filing involves arranging the gathered information according to the specific rules of a chosen citation style. While the core information remains consistent, its presentation varies significantly across different formats. This section focuses on the proper structure for APA, MLA, and Chicago styles.

For APA style, the company is treated as the author. The format includes the company name, followed by the report year, the title “Form 10-K” with the fiscal year-end date, and the retrieval source. For example: Company Name. (Year of report). Form 10-K (Fiscal year-end date). Retrieved from [URL]. For instance, Apple Inc. (2023). Form 10-K (2023, September 30). Retrieved from https://www.sec.gov/Archives/edgar/data/320193/000032019323000106/a202310k.htm.

In MLA style, the citation starts with the company name, followed by the document title, the filing date, and the platform or database where it was accessed. For example: Company Name. Form 10-K. Filing Date. U.S. Securities and Exchange Commission, EDGAR, [URL]. For instance, Microsoft Corp. Form 10-K. 26 Oct. 2023. U.S. Securities and Exchange Commission, EDGAR, www.sec.gov/Archives/edgar/data/789019/000156459023003004/msft-20230630.htm.

For Chicago style, a standard format includes the company name, document title, filing date, and the SEC’s EDGAR database as the source, along with the Accession Number if available. For example: Company Name, Form 10-K, filed [Filing Date], U.S. Securities and Exchange Commission, EDGAR, Accession No. [Accession Number], [URL]. As a specific instance: Amazon.com, Inc., Form 10-K, filed February 2, 2024, U.S. Securities and Exchange Commission, EDGAR, Accession No. 0001018724-24-000005, www.sec.gov/Archives/edgar/data/1018724/000101872424000005/amzn-20231231.htm.

Citing Specific Sections or Exhibits

Sometimes, it becomes necessary to cite a particular part of a 10-K filing rather than the entire document. This could be a specific section, such as “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” or an exhibit, like “Exhibit 3.1 Articles of Incorporation.” Providing a more precise citation directs the reader to the exact location of the information within the extensive document.

To cite a specific section, the standard full 10-K citation is modified by adding the section title. This is placed after the main document title, often with an indicator like “Item.” The inclusion of the item number enhances precision.

For example, in APA style, citing a specific section might look like: Company Name. (Year of report). Form 10-K (Fiscal year-end date), Item [Item Number], [Section Title]. Retrieved from [URL]. As an illustration: General Motors Co. (2024). Form 10-K (2023, December 31), Item 7, Management’s Discussion and Analysis of Financial Condition and Results of Operations. Retrieved from https://www.sec.gov/Archives/edgar/data/1467858/000146785824000017/gm2023123110k.htm.

When citing an exhibit within a 10-K, the exhibit number and description are added to the citation. For instance, using MLA style, the modification would involve adding the exhibit information after the document title and before the filing date. An example would be: Company Name. Form 10-K, Exhibit [Exhibit Number] ([Exhibit Description]). Filing Date. U.S. Securities and Exchange Commission, EDGAR, [URL]. For instance: Ford Motor Co. Form 10-K, Exhibit 21.1 (Subsidiaries of the Registrant). 6 Feb. 2024. U.S. Securities and Exchange Commission, EDGAR, www.sec.gov/Archives/edgar/data/37996/000003799624000013/f-20231231.htm.