EDGAR Filing Glossary
1
10-K (Annual Report) — A comprehensive annual report filed by U.S. public companies under the Securities Exchange Act of 1934, containing audited financial statements, management’s discussion and analysis (MD&A), risk factors, and other required disclosures.
10-Q (Quarterly Report) — A quarterly filing submitted for each of the first three fiscal quarters, providing unaudited financial statements and updates on a company’s financial condition and operations.
11-K (Employee Benefit Plan Report) — An annual report filed for employee stock purchase, savings, or retirement plans that offer company securities, typically including plan financial statements.
12b-25 (Notification of Late Filing) — A filing used to notify the SEC that a registrant will be unable to meet the deadline for a periodic report, such as a Form 10-K, 10-Q, or 20-F, and to request a short filing extension.
13D (Schedule 13D) — A beneficial ownership report required when a person or group acquires more than 5 percent of a class of a company’s voting equity securities, disclosing ownership details and intent.
13G (Schedule 13G) — A shortened alternative to Schedule 13D, available to certain passive investors, institutional investors, or exempt holders who exceed the 5 percent ownership threshold.
13F (Form 13F) — A quarterly filing required of institutional investment managers with discretion over at least $100 million in qualifying securities, disclosing equity holdings.
15-12B / 15-15D (Termination or Suspension of Reporting) — Forms used to terminate or suspend a company’s obligation to file periodic reports under Section 12(b) or Section 15(d) of the Exchange Act.
2
20-F (Foreign Annual Report) — The annual report used by foreign private issuers to provide financial and operational disclosures to the SEC, serving a role similar to Form 10-K for U.S. issuers.
24F-2NT (Mutual Fund Annual Notice) — A filing submitted by registered investment companies to report securities sold during the fiscal year and calculate registration fees under the Investment Company Act.
25 (Form 25 – Delisting and Deregistration) — A filing used to notify the SEC of the removal of a class of securities from listing on a national securities exchange and the termination of Exchange Act registration.
3
3 (Form 3 – Initial Beneficial Ownership) — A Section 16 filing that reports the initial ownership of equity securities by a company’s officers, directors, or 10 percent beneficial owners.
305(b)(2) Certifications — Certifications required in certain filings relating to the effectiveness of disclosure controls and procedures under SEC rules.
4
4 (Form 4 – Change in Beneficial Ownership) — A Section 16 filing used by insiders to report changes in ownership, such as purchases, sales, or option exercises, generally due within two business days.
40-F (Canadian Annual Report) — An annual report filed by certain Canadian issuers under the U.S.–Canada Multijurisdictional Disclosure System (MJDS).
424B1–424B8 (Prospectus Supplements) — Variations of final prospectus filings under Rule 424(b), used to provide pricing, underwriting, and offering details following the effectiveness of a registration statement.
5
5 (Form 5 – Annual Statement of Beneficial Ownership) — An annual Section 16 filing used to report certain ownership transactions that were exempt from Form 4 reporting or not previously reported.
6
6-K (Foreign Current Report) — A report filed by foreign private issuers to disclose material information made public in their home country or required by foreign regulators or exchanges.
8
8-K (Current Report) — A filing used by U.S. public companies to disclose material events or corporate changes between periodic reports, such as mergers, earnings releases, executive changes, or material agreements.
9
9.01 (Form 8-K Financial Statements and Exhibits) — The item under Form 8-K where companies provide financial statements, pro forma information, and exhibits related to a reportable event.
A
A/B Exchange Offer — A securities transaction where privately placed securities are exchanged for substantially identical securities registered with the SEC, allowing resale without restrictive legends.
Acknowledgement (SEC) — An automated message from the EDGAR system confirming that a filing has been received and processed, indicating acceptance or rejection status.
Accelerated Filer — A public company with a public float between $75 million and $700 million, subject to shortened filing deadlines for Forms 10-K and 10-Q.
Acceptance Datetime — The exact timestamp assigned by EDGAR when a submission is officially accepted and made part of the public filing record.
Accession Number — A unique 20-digit identifier assigned by EDGAR to every accepted filing, used for tracking, retrieval, and citation.
Account Administrator (EDGAR Next) — A designated user role responsible for managing filer access, assigning permissions, and overseeing EDGAR account governance under EDGAR Next.
Active (Live) Filing vs. Test Filing — A distinction indicating whether a submission is an official public filing or a non-public test used to validate formatting and technical compliance.
Address (Business or Mailing) — The registered business or mailing address of a filer, included in the EDGAR header for identification and correspondence purposes.
Admin Role (EDGAR Filer Management) — A role with authority to manage users, credentials, and filing permissions within the EDGAR Filer Management system.
Amendment (/A) — A revised filing submitted to correct, update, or supplement a previously filed document, indicated by adding “/A” to the original form type.
ASCII / HTML EDGAR Submission — Accepted EDGAR file formats, where ASCII refers to plain-text filings and HTML allows structured formatting, hyperlinks, and tables.
Asset-Backed Securities (ABS) — Securities backed by pools of financial assets such as loans or receivables, typically registered on Forms SF-1 or SF-3.
Audit Committee Financial Expert — A designation identifying an audit committee member with qualifying financial expertise, as required by the SEC and Sarbanes-Oxley rules.
B
Beneficial Owner — An individual or entity that enjoys the benefits of ownership of a security, even if the title is held in another name, often disclosed in ownership filings.
Blue Sky Laws — State-level securities regulations that require notice filings or exemptions in connection with securities offerings, commonly associated with Form D filings.
Business Address (Conformed) — The standardized address format displayed in EDGAR filings to ensure consistency across submissions.
Business Development Company (BDC) — A regulated investment company that invests in small and mid-sized businesses and files reports under the Investment Company Act of 1940.
C
C&DIs (Compliance and Disclosure Interpretations) — Informal guidance issued by SEC staff to clarify disclosure, reporting, and compliance questions under federal securities laws.
Calculation Linkbase (XBRL) — An XBRL component that defines mathematical relationships among financial statement elements, such as totals and subtotals.
CDE (Cover Page Data Extraction / EX-104) — The Inline XBRL exhibit that contains machine-readable cover page data required for many SEC forms.
CEF (Closed-End Fund) — An investment company that raises capital through a fixed offering and lists its shares for trading on an exchange.
CIK (Central Index Key) — A unique identifier assigned by the SEC to each filer, used to track submissions and filing history in EDGAR.
CIK Lookup — The SEC’s public tool used to search for an entity’s CIK number and access its filing history.
CIK Confirmation Code (CCC) — A confidential authorization code used with the CIK to authenticate and submit EDGAR filings.
CIK/CCC Reset — A recovery process used to regenerate lost or compromised EDGAR credentials.
Class ID — A unique EDGAR identifier assigned to specific share classes within investment company filings.
Confidential Treatment (CT Order) — SEC approval allowing registrants to redact sensitive commercial information from public filings under Regulation S-K.
Control Person — An individual or entity with the power to direct management or policies of a company, often disclosed in ownership or registration filings.
CORRESP (Correspondence Filing) — A submission type used to communicate with the SEC, often in response to staff comment letters.
Cover Page Tagging (Inline XBRL) — The process of embedding structured data tags into the cover page of SEC filings for machine-readable disclosure.
COV (Cover Letter) — A supplemental document occasionally included with filings to provide explanatory or administrative information.
CUSIP — A nine-character alphanumeric identifier assigned to securities for clearing and settlement, frequently referenced in SEC filings.
D
DEF 14A (Definitive Proxy Statement) — A filing that provides shareholders with information needed to vote on corporate matters, including executive compensation and board elections.
DEFA14A / DEFR14A / DEFM14A / DEFA14C — Variations of definitive proxy and information statement filings used for amendments, mergers, or special meeting disclosures.
DEI (Document and Entity Information) — The standardized XBRL section containing metadata about the filer, form type, reporting period, and entity identifiers.
Delisting (Form 25) — The formal process of removing a security from a national exchange and terminating Exchange Act registration.
DERA (Division of Economic and Risk Analysis) — An SEC division responsible for economic analysis, risk assessment, and data-driven support of rulemaking and enforcement.
Dissemination (Public Dissemination Service) — The SEC system that distributes accepted EDGAR filings to the public shortly after acceptance.
Document Description / Sequence — Fields within an EDGAR submission that identify attached documents and their order.
DRS (Draft Registration Statement) — A confidential draft submission of a registration statement by an Emerging Growth Company prior to public filing.
Dual-Class Share Structure — A capital structure where different classes of stock carry different voting rights, disclosed in registration and periodic reports.
E
EDGAR (Electronic Data Gathering, Analysis, and Retrieval) — The SEC’s electronic system for receiving, reviewing, and disseminating required filings.
EDGAR Acceptance — Confirmation that a submission meets technical requirements and has been accepted for public release.
EDGAR Company Database — The SEC’s searchable repository containing company information, filing history, and identifiers.
EDGAR Daily, Quarterly, and Master Indexes — Public index files listing EDGAR submissions by date or reporting period.
EDGAR Filer Manual (EFM) — The authoritative SEC manual detailing technical formatting, validation, and submission requirements for EDGAR filings.
EDGAR Filer Management Portal — The interface used to manage EDGAR access, credentials, and user roles, particularly under EDGAR Next.
EDGARLink Online — A legacy EDGAR filing application largely replaced by browser-based submission tools.
EDGAR Next — The SEC’s modernized filer access framework using Login.gov authentication, role-based permissions, and enhanced security controls.
EFFECT (Notice of Effectiveness) — A filing that confirms a registration statement has been declared effective by the SEC.
Emerging Growth Company (EGC) — A category of issuer under the JOBS Act eligible for reduced disclosure and confidential draft submissions.
Enrolled Filer (EDGAR Next) — A filer that has completed enrollment into EDGAR Next and transitioned to modern authentication.
Entity Registrant Name — The official legal name of the filer as displayed in the EDGAR header.
EX-31 / EX-32 (Certifications) — Exhibits containing CEO and CFO certifications required under the Sarbanes-Oxley Act.
EX-101 (XBRL Exhibits) — The exhibit code used for XBRL data files attached to SEC filings.
EX-104 (Cover Page Interactive Data File) — The Inline XBRL exhibit that contains tagged cover page data.
Exhibit Index — A table within a filing listing all exhibits submitted and their corresponding exhibit numbers.
Explanatory Note — A narrative section included in amended or complex filings to clarify changes or special circumstances.
F
Filer CIK — The Central Index Key assigned by the SEC to uniquely identify a registrant or filer within the EDGAR system.
Filer CCC (CIK Confirmation Code) — A confidential authorization code used with the CIK to authenticate and submit filings through EDGAR.
Filer Category — The SEC classification of a registrant based on public float and reporting history, such as Large Accelerated Filer, Accelerated Filer, Non-Accelerated Filer, or Smaller Reporting Company.
Filer Management Dashboard — The EDGAR interface used by authorized users to manage access credentials, roles, and filing permissions.
Filing Agent — A third-party service provider authorized to prepare and submit SEC filings on behalf of issuers, investment companies, or insiders.
Filing Fee Table (EX-Fee) — A structured exhibit included in certain filings that details securities being registered and the associated SEC filing fees.
Filing Status (Accepted / Suspended) — The current state of a submission in EDGAR; “accepted” filings are publicly available, while “suspended” filings require correction or review.
Fiscal Year End (FYE) — The month and day marking the end of a company’s fiscal year, disclosed in EDGAR header information and periodic reports.
Foreign Private Issuer (FPI) — A non-U.S. company that meets SEC criteria for reduced reporting requirements and files annual reports on Form 20-F or 40-F.
Form D — A notice filing submitted under Regulation D to report exempt securities offerings, commonly used for private placements under Rules 504 and 506.
Form ID — The application submitted to the SEC to obtain EDGAR access credentials, including CIK, CCC, and password or Login.gov authorization.
Form PF — A confidential filing required from certain investment advisers to private funds for systemic risk monitoring by the SEC.
Form S-1 / S-1/A — A registration statement used for initial public offerings or major securities registrations, with “/A” indicating an amendment.
Form S-3 / S-4 / S-8 / S-11 — Securities Act registration forms used for shelf offerings, mergers, employee benefit plans, and real estate investment trusts.
FOIA Confidential Treatment — A request under the Freedom of Information Act to prevent public disclosure of sensitive information submitted to the SEC.
Former Company Name — A prior legal name of the registrant retained in EDGAR records for historical and identification purposes.
G
GAAP Taxonomy (U.S. GAAP) — The standardized taxonomy developed by FASB and required by the SEC for XBRL and Inline XBRL tagging of U.S. GAAP financial statements.
Global Document (XBRL) — A term referring to the consolidated XBRL structure that includes taxonomy references, linkbases, and instance data.
Graphical Exhibits (HTML) — Visual elements such as charts or images included in HTML filings, subject to EDGAR formatting and file-size constraints.
H
Header (EDGAR Submission Header) — The metadata section at the beginning of every EDGAR filing containing key identifiers such as CIK, form type, filing date, and reporting period.
Held in Suspense — A temporary EDGAR status indicating that a submission cannot be accepted due to technical or validation issues.
I
iXBRL (Inline XBRL) — A reporting format that embeds machine-readable XBRL tags directly into HTML documents, allowing financial data and narrative text to coexist.
IFRS Taxonomy — The standardized taxonomy used for XBRL tagging by foreign private issuers reporting under International Financial Reporting Standards.
Incorporation by Reference — The practice of including information from previously filed SEC documents instead of restating it, commonly used in Form S-3 filings.
Insider (Section 16) — An officer, director, or beneficial owner of more than 10% of a registered class of equity securities, subject to ownership reporting.
Insider Transactions (Forms 3, 4, 5) — SEC filings that disclose purchases, sales, or other changes in ownership by insiders under Section 16.
Interactive Data — Machine-readable financial information submitted using XBRL or Inline XBRL to support analysis by regulators and investors.
Investment Company (’40 Act) — A company primarily engaged in investing or trading securities, regulated under the Investment Company Act of 1940.
IRS Employer Identification Number (EIN) — A federal tax identifier included in certain SEC filings for entity identification and compliance purposes.
Issuer — The company or entity whose securities are the subject of an SEC filing or registration statement.
J
JOBS Act (Jumpstart Our Business Startups Act) — A 2012 U.S. law designed to ease regulatory requirements for small businesses, enabling confidential filings, expanded crowdfunding, and scaled disclosures.
K
Key Performance Indicators (KPIs) — Quantitative metrics disclosed in SEC filings to help investors evaluate a company’s financial condition, operating efficiency, or strategic performance trends.
L
Large Accelerated Filer (LAF) — A public company with a public float of $700 million or more, subject to the shortest SEC filing deadlines for Forms 10-K and 10-Q.
Late Filing (Form 12b-25) — A notification filed with the SEC to request a short extension when a company cannot meet its required filing deadline for periodic reports.
Letter to SEC (CORRESP / RESPONSE / UPLOAD) — Written correspondence submitted through EDGAR to respond to SEC staff comments or provide clarifications during a filing review.
Linkbases (XBRL) — Core components of an XBRL taxonomy that define relationships between data elements, including calculation, presentation, definition, and label linkbases.
Live Filing (vs. Test Filing) — A live filing is an official submission intended for public dissemination, while a test filing is used solely for validation and troubleshooting.
Login.gov Credentials (EDGAR Next) — Secure, multi-factor authentication credentials required for EDGAR access under the SEC’s EDGAR Next system.
LTID (Large Trader Identification Number) — A unique identifier issued by the SEC to large traders who file Form 13H to report trading activity.
M
Master Index (EDGAR) — A quarterly data file published by the SEC listing all accepted EDGAR filings, including accession numbers, form types, and filer names.
Material Definitive Agreement (Form 8-K Item 1.01) — A disclosure requirement triggered when a company enters into or terminates a significant agreement outside the ordinary course of business.
Metadata (EDGAR / XBRL) — Embedded descriptive data within filings that identify filer information, document attributes, and data relationships.
Multi-Class / Series Funds — Investment companies offering multiple share classes or series under a single registration, each identified by a unique Series ID and Class ID.
Multi-Factor Authentication (MFA) — A security process requiring multiple verification methods to access EDGAR accounts, implemented as part of EDGAR Next.
N
N-1A — The registration form used by open-end management investment companies, such as mutual funds, under the Investment Company Act and Securities Act.
N-2 — The registration statement used by closed-end investment companies offering securities to the public.
N-3 / N-4 / N-6 — Registration forms used by insurance company separate accounts offering variable annuity or variable life insurance contracts.
N-CSR (Certified Shareholder Report) — A semiannual report filed by registered management investment companies that includes shareholder reports and certifications.
N-CEN (Annual Census Report) — An annual filing submitted by registered investment companies that replaced Form N-SAR.
N-PORT / N-PORT-P — Forms used by investment companies to report monthly portfolio holdings (N-PORT) and publicly disclose them quarterly (N-PORT-P).
Non-Accelerated Filer — A public company with a public float below $75 million, subject to longer SEC filing deadlines and certain reporting exemptions.
Notice of Effectiveness (EFFECT) — A filing indicating that the SEC has declared a registration statement effective.
Notarized Form ID — A Form ID submission that includes notarized authentication to verify filer identity during EDGAR access setup or recovery.
O
Officer / Director (Section 16) — A company executive or board member required to report ownership transactions under Section 16 of the Exchange Act.
OMB Control Number — A number assigned by the Office of Management and Budget to SEC forms to indicate compliance with the Paperwork Reduction Act.
OnlineForms (EDGAR) — The SEC’s web-based interface that allows filers to submit forms electronically without standalone EDGARLink software.
Ownership XML (Forms 3, 4, 5 Schema) — The standardized XML schema used for electronic submission of insider ownership reports.
P
PMAC (Password Modification Authorization Code) — A confidential eight-character code historically used to reset EDGAR passwords prior to the EDGAR Next transition.
Passphrase (EDGAR Next Enrollment) — A one-time code required to enroll an entity into EDGAR Next, consisting of at least eight characters including a number and special character.
Password (Legacy EDGAR Login) — The confidential credential paired with a CIK to authenticate EDGAR access before Login.gov replaced legacy authentication.
Period of Report — The date representing the end of the reporting period covered by an SEC filing, displayed in the EDGAR submission header.
POS AM (Post-Effective Amendment) — A filing used to amend a registration statement after it has become effective, often to update offering information or disclosures.
PDS (Public Dissemination Service) — The SEC’s system that distributes accepted EDGAR filings to the public in near real time.
PRE 14A / PRE 14C (Preliminary Proxy / Information Statement) — Preliminary versions of proxy or information statements filed before the definitive version is mailed to shareholders.
Presentation Linkbase (XBRL) — An XBRL component that defines how tagged financial data is organized and displayed within financial statements.
Primary Document — The principal disclosure document in an EDGAR submission, such as a Form 10-K, S-1, or 8-K.
Prospectus — A formal disclosure document describing a securities offering, included in registration statements and prospectus supplement filings.
Proxy Statement (Schedule 14A) — A filing that provides shareholders with information required to vote on corporate matters, including executive compensation and board elections.
Q
Q&A / FAQ (SEC Filings Context) — Sections within SEC guidance or filer manuals that address common filing, compliance, or technical submission questions.
Quarterly Index (EDGAR) — A quarterly file published by the SEC listing all filings received during the period, including accession numbers and filer details.
Quiet Period — A restricted timeframe before and after certain securities offerings during which companies limit public communications to avoid influencing market activity.
R
RBAC (Role-Based Access Control) — A security framework used in EDGAR Next that assigns filing permissions based on user roles.
Redaction (Regulation S-K Item 601) — The process of omitting confidential information from material contracts or exhibits filed with the SEC, subject to regulatory conditions.
Reg S-K / Reg S-T / Reg S-X — Core SEC regulations governing disclosure requirements (S-K), electronic filing standards (S-T), and financial statement presentation (S-X).
Registration Statement — A comprehensive filing required under the Securities Act of 1933 to register securities offerings with the SEC.
Reporting Owner (Section 16) — An insider or significant shareholder required to report ownership changes under Forms 3, 4, and 5.
RESPONSE (to SEC Comments) — A correspondence filing submitted through EDGAR to formally address SEC staff comment letters.
Restricted Securities — Securities acquired through private placements or non-public offerings that are subject to resale restrictions.
Risk Factors (Regulation S-K Item 1A) — A required disclosure section identifying material risks that could impact a company’s business or financial performance.
RW (Registration Withdrawal) — A filing used to formally withdraw a registration statement that has not yet been declared effective.
S
S-1 / S-3 / S-4 / S-8 / S-11 — Registration statement forms under the Securities Act used for IPOs, follow-on offerings, mergers, employee plans, and real estate issuers.
S-1MEF (Registration of Additional Securities) — A short-form filing used to register additional securities related to an already effective offering.
S-K Item 601 (Exhibits) — The regulation specifying the exhibits required in SEC filings and how they must be presented.
S-T (Regulation S-T) — The regulation governing electronic submission rules, formatting, and technical standards for EDGAR filings.
Schedule 14A / 14C / TO / 13D / 13G — SEC schedules used for proxy solicitations, tender offers, and beneficial ownership disclosures.
SEC CIK vs. Ticker Mapping — The association between a company’s CIK and its stock ticker symbol used for identification and tracking.
SEC File Number — A unique number assigned by the SEC to track filings and proceedings related to a registrant.
SEC Header Fields — Key metadata fields within an EDGAR submission, including accession number, filing date, form type, and reporting period.
SEC.gov Company Search — The SEC’s public tool for searching company filings, ownership reports, and registration information.
Series ID — A unique identifier assigned to each investment company series within EDGAR, typically beginning with “S000…”.
Shell Company — A company with nominal operations or assets, often used in reverse mergers and subject to enhanced disclosure requirements.
SIC Code (Standard Industrial Classification) — A four-digit code that categorizes companies by industry for regulatory and statistical purposes.
Smaller Reporting Company (SRC) — An issuer eligible for scaled disclosures based on public float or revenue thresholds.
Submission Type — The EDGAR form code identifying the type of filing submitted, such as 10-K, 8-K, or S-1.
Submission ID — EDGAR’s internal identifier for tracking a specific filing submission.
Subsidiary List (Exhibit 21) — An exhibit that lists a registrant’s subsidiaries and jurisdictions of incorporation.
Suspense Status (Submission) — A temporary EDGAR status indicating that a filing is being held for correction or review before acceptance.
T
Tagging (Inline XBRL) — The process of applying machine-readable labels to financial data within SEC filings.
Taxonomy (U.S. GAAP / IFRS) — The structured dictionary of financial reporting concepts used for XBRL and Inline XBRL tagging.
Test Filing — A trial EDGAR submission used to validate formatting and data accuracy before submitting a live filing.
Ticker Symbol — The alphabetic identifier assigned to a publicly traded security, often referenced in SEC filings.
Transfer Agent — A registered entity responsible for maintaining shareholder records and processing securities transfers.
U
UPLOAD (SEC Staff Comment Upload) — A submission type used by SEC staff to post comment letters to the EDGAR system during the review of registration statements or periodic filings.
User Management (EDGAR Next) — The administrative function within EDGAR Next that allows Account Administrators to add, remove, or modify users and assign role-based permissions.
1U.S. GAAP Taxonomy — The official financial reporting taxonomy developed by the Financial Accounting Standards Board (FASB), required for tagging financial data in XBRL and Inline XBRL filings for U.S. GAAP reporters.
V
Validation (EDGAR / XBRL) — The automated process EDGAR performs to verify that a submission meets technical, formatting, and data-integrity requirements before acceptance.
VeriSign Passcode (Legacy) — A historical authentication method previously used in EDGAR access processes, replaced by Login.gov under EDGAR Next.
Viewer (EDGAR Next Role) — A read-only user role under EDGAR Next that allows access to filings and account information without submission or editing authority.
Voluntary Filer — An entity that submits filings to the SEC even though it is not legally required to do so, often for transparency or investor relations purposes.
W
Well-Known Seasoned Issuer (WKSI) — A large, established public company meeting SEC criteria that allows for automatically effective registration statements, including Form S-3ASR.
Withdrawal (RW) — A filing used to formally withdraw a registration statement or other SEC filing that has not yet become effective.
Workflows (Filer Management) — Structured processes within EDGAR Filer Management that govern submission approvals, credential use, and delegated filing authority.
X
XBRL (eXtensible Business Reporting Language) — A standardized, machine-readable format used to tag financial data in SEC filings for analysis and comparison.
XBRL Instance Document — The primary XBRL file containing the tagged financial data values submitted with an SEC filing.
XBRL Schema — The structural definition file that outlines data elements, attributes, and relationships within an XBRL taxonomy.
XBRL Linkbases (Calculation / Definition / Presentation / Label) — Supporting taxonomy files that define relationships between financial elements, calculations, display order, and labels.
XFP (XBRL Footnotes) — Tagged footnote disclosures included in XBRL or Inline XBRL filings to explain or qualify reported financial data.
Y
Year-End (FYE) Field (Header) — The EDGAR header field indicating a company’s fiscal year-end date for reporting and compliance purposes.
YAML / JSON EDGAR APIs — Data formats used by developers to retrieve EDGAR filings and metadata via SEC-provided application programming interfaces.
Z
Zero-Coupon (Contextual Disclosure Term) — A type of debt instrument issued at a discount that does not pay periodic interest, sometimes referenced in SEC filings, depending on capital structure disclosures.
Zip Code (Address Fields) — The postal code elementis included in business or mailing address sections of EDGAR header data for filer identification.
