Reporting Library
Source-of-record material for reporting: filings, public records, archives, datasets, and original documents.
How should reporters use the SEC Financial Statement Data Sets?. Build a multi section guide to the SEC Financial Statement Data Sets, explaining that they contain numeric face financial data extracted from XBRL filings and presented as filed. Include a table for TAG, NUM, and PRE, plus a verification section on quarterly updates, filing cutoff timing, extraction limits, and why reporters should check underlying filings before drawing conclusions.
How reporters should use the SEC Financial Statement Data Sets The SEC’s Financial Statement Data Sets are a reporting aid, not a substitute for the filing itself. They provide the numeric information from the face financial statements extracted from corporate reports filed with the Commission using...
ViewWhen should reporters search SEC filings before filing FOIA?. Produce a brief narrated tip explaining that the SEC FOIA Reference Guide points reporters first toward public availability for many filings since September 1995. Close with a verification first reminder to document the search path before treating a FOIA request as the next step.
Before reporters file a Freedom of Information Act request to the Securities and Exchange Commission, they should first search SEC.gov for what is already public. The guide says FOIA is for non-public records, including records compiled in investigations, consumer complaints, and certain staff comme...
ViewWhat Vigil Neuroscience disclosed about losses, revenue, and runway. Create exactly five cards covering significant operating losses, no revenue through March 31, 2025, substantial doubt about continuing as a going concern, cash expected to fund operations into 2026, and the need for additional financing. Attribute each card to the relevant 10-K or 10-Q and avoid implying outcomes beyond the filings.
Vigil says it has incurred significant operating losses since inception. Vigil reported no revenue through March 31, 2025. The March 31, 2025 10-Q says there is substantial doubt about Vigil’s ability to continue as a going concern. Vigil said its cash, cash equivalents, and marketable securities we...
ViewHow to verify company claims inside EDGAR exhibits. Walk readers through EDGAR verification hooks using examples from EX-10, EX-99.1, Inline XBRL, and technical-report filings. Emphasize what each hook can confirm, what it cannot confirm, and why the filing date and form type should be captured before interpreting company claims.
Before you trust a company claim, lock three basics first: filing date, form type, and source type. In EDGAR, those metadata decide how you read the text, not the other way around. The Pretium EX-99.1 shows why date discipline matters: the filing date is not the same thing as the report’s effective ...
ViewFive SEC Privacy Act rule changes requesters should know. Create exactly five cards covering electronic identity verification, Privacy Act request submission, administrative appeals, the 90 day appeal window, and exempt systems of records. Keep each card attribution ready and avoid implying broader access than the SEC rule materials support.
Non-in-person requesters may verify identity through electronic identity proofing on the SEC website. Privacy Act inquiries, access requests, and amendment requests may be submitted by email, online, mail, or facsimile. A denial of access, amendment, or accounting may be appealed to the Office of th...
ViewTest your knowledge of SEC FOIA appeals and exemptions. Build an educational quiz around what can be withheld, what can be appealed, the 90 calendar day appeal window, news media fee treatment, and fee waiver standards. Keep each answer tied to the SEC guide or appeal page so the quiz functions as a practical training tool rather than trivia.
Q1. Under the SEC FOIA guide, what can protect records from disclosure? - Only the Privacy Act - The FOIA's nine exemptions and three special FOIA exclusions - Any request that is old - Any record that mentions the SEC Answer: The FOIA's nine exemptions and three special FOIA exclusions[[cite:1]] Q2...
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