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Investor Call
An earnings call is a teleconference or webcast in which a public company discusses its financial results for a reporting period, often providing earnings guidance for future performance. The term stems from earnings per share (EPS), calculated as net income (the "bottom line" from the income statement) divided by shares outstanding. Earnings calls typically accompany a press release summarizing results and are often paired with mandatory filings under local securities laws. These calls are a key mechanism for companies worldwide to communicate financial health and strategy to investors, financial analysts, and stakeholders, with practices varying by region and regulatory framework. In the United States, a 2014 survey by the National Investor Relations Institute (NIRI) found that 97% of its member companies conducted quarterly earnings calls, with most offering webcasts. Globally, listed companies on exchanges like the London Stock Exchange (LSE), Tokyo Stock Exchange (TSE), or S ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Teleconference
A teleconference or telecon is a live exchange of information among several people remote from one another but linked by a communications system. Terms such as audio conferencing, telephone conferencing, and phone conferencing are also sometimes used to refer to teleconferencing. The communications system may support the teleconference by providing one or more of the following: audio, video, and/or data services by one or more means, such as telephone, computer, telegraph, teletypewriter, radio Radio is the technology of communicating using radio waves. Radio waves are electromagnetic waves of frequency between 3 hertz (Hz) and 300 gigahertz (GHz). They are generated by an electronic device called a transmitter connec ..., and television. Internet teleconferencing Internet teleconferencing includes internet telephone conferencing, videotelephony, web conferencing, virtual workplace, and augmented reality conferencing. Internet telephony i ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Preannouncement
A preannouncement occurs when a company or individual announces something either prior to the time that they do it or prior to the time that they would normally announce it. Preannouncements can take the form of a press release, filing a form with the government, a conference call, or a webcast. Corporate Earnings The most common use of the term in the U.S. investing community is for a statement about earnings that are materially different from the expectation of financial analysts or from prior guidance given by the company. These preannouncements seem to have become more frequent in the U.S. since the effective date of Regulation FD. On average, they are made about 20 calendar days before the scheduled announcement or Earnings Call. There are now usually a few hundred such preannouncements every quarter. The period during which preannouncements tend to be made is sometimes called the "confessional season" because so many of them are bad news. It has been argued that in the U ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Teleconferencing
A teleconference or telecon is a live exchange of information among several people remote from one another but linked by a communications system. Terms such as audio conferencing, telephone conferencing, and phone conferencing are also sometimes used to refer to teleconferencing. The communications system may support the teleconference by providing one or more of the following: audio, video, and/or data services by one or more means, such as telephone, computer, telegraph, teletypewriter, radio, and television. Internet teleconferencing Internet teleconferencing includes internet telephone conferencing, videotelephony, web conferencing, virtual workplace, and augmented reality conferencing. Internet telephony involves conducting a teleconference over the Internet or a wide area network. One key technology in this area is Voice over Internet Protocol Voice over Internet Protocol (VoIP), also known as IP telephony, is a set of technologies used primarily for voice comm ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Business Terms
Business is the practice of making one's living or making money by producing or buying and selling products (such as goods and services). It is also "any activity or enterprise entered into for profit." A business entity is not necessarily separate from the owner and the creditors can hold the owner liable for debts the business has acquired except for limited liability company. The taxation system for businesses is different from that of the corporates. A business structure does not allow for corporate tax rates. The proprietor is personally taxed on all income from the business. A distinction is made in law and public offices between the term business and a company (such as a corporation or cooperative). Colloquially, the terms are used interchangeably. Corporations are distinct from sole proprietors and partnerships. Corporations are separate and unique legal entities from their shareholders; as such they provide limited liability for their owners and members. Cor ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Form 6K
Form 6K is an SEC filing submitted to the U.S. Securities and Exchange Commission The United States Securities and Exchange Commission (SEC) is an independent agency of the United States federal government, created in the aftermath of the Wall Street crash of 1929. Its primary purpose is to enforce laws against market m ... used by certain foreign private issuers to provide information that is: * Required to be made public in the country of its domicile * Filed with and made public by a foreign stock exchange on which its securities are traded * Distributed to security holders. The report must be furnished promptly after such material is made public. The form is not considered "filed" because of Section 18 (for liability purposes). This is the only information furnished by foreign private issuers between annual reports, since such issuers are not required to file on Forms 10-Q or 8-K. External links SEC HomepageLatest 6-K SEC Filings (EDGAR) SEC filings {{Fina ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Form 20-F
Form 20-F is an SEC filing submitted to the US Securities and Exchange Commission used by certain foreign private issuers to provide information. The form is used by companies where 50% or less of the total amount of voting shares are held by American Citizens, but its shares can be traded on an American Exchange. The purpose of the form is to standardize the reports of foreign businesses for the American Markets. 20-F, 20-F/A Annual and transition report of foreign private issuers pursuant to sections 13 or 15(d) 20FR12B, 20FR12B/A Form for initial registration of a class of securities of foreign private issuers pursuant to section 12(b) 20FR12G, 20FR12G/A Form for initial registration of a class of securities of foreign private issuers pursuant to section 12(g) The postfix /A stands for 'Amendment' The report must be filed within four months after the end of the fiscal year. A 40-F is used for Canadian filers. It is similar to the Form 10-K A Form 10-K is an annual report ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Form 10-Q
Form 10-Q, (also known as a 10-Q or 10Q) is a quarterly report mandated by the United States federal Securities and Exchange Commission, to be filed by publicly traded corporations. Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934, the 10-Q is an SEC filing that must be filed quarterly with the US Securities and Exchange Commission. It contains similar information to the annual form 10-K, however the information is generally less detailed, and the financial statements are generally unaudited. Information for the final quarter of a firm's fiscal year is included in the 10-K, so only three 10-Q filings are made each year. These reports generally compare last quarter to the current quarter and last year's quarter to this year's quarter. The SEC put this form in place to facilitate better informed investors. The form 10-Q must be filed within 40 days for large accelerated filers and accelerated filers or 45 days after the end of the fiscal quarter for ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Fiscal Year
A fiscal year (also known as a financial year, or sometimes budget year) is used in government accounting, which varies between countries, and for budget purposes. It is also used for financial reporting by businesses and other organizations. Laws in many jurisdictions require company financial reports to be prepared and published on an annual basis but generally with the reporting period not aligning with the calendar year (1 January to 31 December). Taxation laws generally require accounting records to be maintained and taxes calculated on an annual basis, which usually corresponds to the fiscal year used for government purposes. The calculation of tax on an annual basis is especially relevant for direct taxes, such as income tax. Many annual government fees—such as council tax and license fees are also levied on a fiscal year basis, but others are charged on an anniversary basis. Some companies, such as Cisco Systems, end their fiscal year on the same day of the week each ye ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Form 10-K
A Form 10-K is an annual report required by the U.S. Securities and Exchange Commission (SEC), that gives a comprehensive summary of a company's financial performance. Although similarly named, the annual report on Form 10-K is distinct from the often glossy " annual report to shareholders", which a company must send to its shareholders when it holds an annual meeting to elect directors (though some companies combine the annual report and the 10-K into one document). The 10-K includes information such as company history, organizational structure, executive compensation, equity, subsidiaries, and audited financial statements, among other information. Companies with more than $10 million in assets and a class of equity securities that is held by more than 2000 owners must file annual and other periodic reports, regardless of whether the securities are publicly or privately traded. Up until March 16, 2009, smaller companies could use Form 10-KSB. If a shareholder requests a company ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Regulation FD
Regulation FD (Fair Disclosure), Retrieved January 25, 2011. ordinarily referred to as Regulation FD or Reg FD, is a regulation that was promulgated by the U.S. Securities and Exchange Commission (SEC) in August 2000.Adoption of Final Rule Retrieved January 25, 2011. The regulation is codified as . Although "FD" stands for "fair disclosure", as can be learned from the adopting release, the regulation was and is codified in the Code of Federal Regulations simply as Regulation FD. Subject to certain limited exceptions, the rules gen ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Generally Accepted Accounting Principles
Publicly traded companies typically are subject to rigorous standards. Small and midsized businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders. Some firms operate on the cash method of accounting which can often be simple and straightforward. Larger firms most often operate on an accrual basis. Accrual basis is one of the fundamental accounting assumptions, and if it is followed by the company while preparing the financial statements, then no further disclosure is required. Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required. The term ''generally accepted accounting principles'' (GAAP) was popularized in the late 1930s. Some important elements that accounting standards cover include identifying the exact entity which is reporting, discussing any "going concern" questions, specif ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
