Filings & regulation

• Annual reportA company’s comprehensive yearly filing, including audited accounts and a discussion of risks.
• Financial statementsThe audited accounts a company must publish: balance sheet, income statement and cash flow statement.
• Form 13FA quarterly disclosure of US equity holdings by institutions managing over $100 million.
• Insider dealing and disclosureTrading by company insiders, which is legal when disclosed and illegal when based on private information.
• Institutional investorAn organisation investing on behalf of others: pension funds, insurers, endowments and asset managers.
• Investor compensation schemeA statutory scheme that compensates clients up to a limit if a regulated firm fails.
• Know your customerThe identity checks a regulated firm must perform before letting you invest.
• Material event filingA filing disclosing a significant event promptly, outside the normal reporting schedule.
• Material informationInformation a reasonable investor would consider important in deciding whether to trade.
• Quarterly reportA shorter, usually unaudited financial update covering three months.
• Regulatory filingA document a company or investor is legally required to submit and make public.
• Suitability and appropriatenessRules requiring firms to check that a product matches the customer’s knowledge and circumstances.

Educational reference only. Nothing here is investment advice or a recommendation to buy or sell anything, and tax treatment depends on your own circumstances and the country you are in.