Annual Reports on Form 10-K and Form 20-F: Comparison Table

Summary

The tables below provide a high-level comparison of the requirements of Securities and Exchange Commission (SEC) Form 10-K and Form 20-F. All reporting companies (i.e., companies subject to the reporting requirements of Section 13 or Section 15(d) of the Securities Exchange Act of 1934, as amended (Exchange Act) (15 U.S.C. §§ 78m or 78o(d))), must file an annual report with the SEC, among other reporting obligations. Form 10-K and Form 20-F are used to file annual reports, for domestic issuers and foreign private issuers (FPIs), respectively, with key differences between the forms, including who may use them and the required disclosure.