How to Cite a Form 10-K for Financial Reports

A Form 10-K is an annual report public companies must file with the U.S. Securities and Exchange Commission (SEC). It summarizes a company’s financial performance and business activities. The report includes audited financial statements, management’s discussion and analysis, and disclosures about risk factors. It is a resource for investors, analysts, and researchers.

Essential Information for Citing a 10-K

To properly cite a Form 10-K, several specific pieces of information are required. You will need the full legal name of the company that filed the report, the exact form type (e.g., “Form 10-K”), and the fiscal year the report covers. Note the SEC filing date, as this can differ from the fiscal year-end date. The direct URL where the report was accessed is also needed.

Locate these documents using the SEC’s EDGAR database. Search for a company’s filings by name or ticker symbol on the EDGAR company search page. Filter results by “10-K” to find annual reports. Verify the company’s name, filing date, and URL.

Citing a 10-K in Academic Styles

Format your citation according to common academic styles like APA, MLA, and Chicago.

For APA Style (7th Edition), the format includes the company as the author, the publication year, the title of the report, and the retrieval URL. Example: Company Name. (Year). Form 10-K. Retrieved from URL. For instance, “Apple Inc. (2024). Form 10-K. Retrieved from https://www.sec.gov/Archives/edgar/data/320193/000032019324000010/aapl-20230930.htm”. In-text citations follow an author-date format (Company Name, Year).

MLA Style (9th Edition) begins with the title of the report, followed by the company name as the publisher, the year of publication, and the URL. Example: “Form 10-K [Fiscal Year]. Company Name, Year, URL.” For example, “Form 10-K 2023. Apple Inc., 2024, https://www.sec.gov/Archives/edgar/data/320193/000032019324000010/aapl-20230930.htm”. In-text citations include the company name and, if applicable, a page number.

Chicago Style (17th Edition) offers two main systems: Notes-Bibliography and Author-Date. For the Notes-Bibliography system, include the company name, the title of the report, the filing date, and the URL. An example note would be: “Company Name, Form 10-K (filed Month Day, Year), accessed Month Day, Year, URL.” A corresponding bibliography entry would be: “Company Name. Form 10-K. Filed Month Day, Year. URL.” For the Author-Date system, a reference list entry would be: “Company Name. Year. Form 10-K. URL.” In-text citations are (Company Name Year).

Citing Specific Sections of a 10-K

When citing a particular part or specific item within a Form 10-K, you build upon the full document citation by adding more granular details. This allows readers to pinpoint the exact information you are referencing within the lengthy report. You can include specific page numbers, section titles, or item numbers to guide the reader.

For APA Style, when referencing a specific section, you would add the section or page number to the in-text citation. For example, if citing a direct quote or specific data, the in-text citation might appear as (Company Name, Year, p. X) or (Company Name, Year, Item X). The full reference list entry remains the same as for the entire document, with the additional specificity provided in the in-text citation.

MLA Style also allows for specific page or section references. In the in-text citation, you would typically include the company name and the page number (Company Name X) or, if applicable, the specific section title. For example, a reference to “Item 1. Business” within a 10-K might modify the parenthetical citation to include this detail if a page number is not readily available or helpful. The Works Cited entry would still be for the entire 10-K.

Chicago Style, particularly in its Notes-Bibliography system, can incorporate specific page numbers or item references directly into the note. For instance, a note might read: “Company Name, Form 10-K (filed Month Day, Year), Item X, p. Y, accessed Month Day, Year, URL.” The corresponding bibliography entry would list the full document. In the Author-Date system, an in-text citation could be formatted as (Company Name Year, Item X, p. Y), directing readers to the precise location within the document.