Reporting Library
Source-of-record material for reporting: filings,…
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...
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...
ViewASMLs 38 billion euro backlog and the risks around it. Narrate the contrast between ASMLs reported quarterly sales, gross margin, net income, roughly 38 billion euro backlog, customer caution, and export-control risk. Keep the script under two minutes and frame the technology-roadmap language as company disclosure rather than independent validation.
ASML reported second quarter net sales of 6.9 billion euros, gross margin of 51.3 percent, and net income of 1.9 billion euros. It also said its backlog was around 38 billion euros, which it described as a good basis to navigate short term uncertainties. That is the key contrast in the story: a larg...
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...
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...
ViewHow did the Eleventh Circuit treat Google hash matching as a private search?. Summarize the Brillhart opinion by separating the private-search holding, the technical evidence on hash values, the double-jeopardy issue, and the sentencing enhancement error. Add a verification section showing how CourtListener and RECAP materials can help reporters trace dockets, filings, PDFs, orphan documents, and API-accessible case metadata.
Brillhart and the Eleventh Circuit's treatment of Google hash matching In _United States v. Brillhart_, the Eleventh Circuit treated Google's hash-matching review as a **private search** because Google first had a human review the file, then used a hash comparison to confirm the later file was the s...
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