UK Accounting Glossary
EDGAR stands for the Electronic Data Gathering, Analysis, and Retrieval System of the Securities and Exchange Commission (SEC). Since 1996, all U.S. companies have been required to make most of their SEC filings through EDGAR. The EDGAR filings can be accessed for free to anyone visiting the SEC’s website (www.sec.gov). EDGAR filings are also available through several commercial websites, which may make EDGAR data easier to manage and manipulate. Notably, a company need not file with EDGAR the annual report it sends to shareholders. However, companies must use EDGAR to file their 10-K, which contains much of the same information, and often additional data besides. EDGAR provides historical and current filings of the 10-Q (the company’s quarterly report), 8-K (current updates of “material” events), 13-D (acquisitions of more than 5% of the company’s stock), 14-A (proxy statements), 14-D (tender offers), and Forms 3, 4, and 5 (statements of insider holdings). EDGAR also provides prospectuses, i.e., detailed descriptions of a company’s activities when it is about to go public or sell new securities.
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This glossary post was last updated: 9th February 2020.