Deal paper — the items decide, not the form name

mentor: A deal never announces itself in a 10-KDefinitionForm 10-KThe audited annual report a US public company files with the SEC — the most complete single document about a business: audited financial statements, management's discussion, risk factors, and the auditor's own opinion. It is the primary source nearly every figure on Echelon grounds to.One 10-K = audited statements + MD&A + risk factors + auditor's reportDrivers: Assurance · Cadence · Restated comparativesFull definition →. It arrives as deal paper: an 8-KDefinitionForm 8-KThe current report — filed within four business days of a material event rather than on a calendar. Earnings releases, executive changes, acquisitions, and financing events all arrive as 8-Ks, each tagged with an Item number that names the event class. It is the fastest-moving form on EDGAR, and the pulse a daily filing read follows.8-K = material event + Item number + exhibits, within 4 business daysDrivers: Materiality · TimingFull definition → carrying a deal item, or a registered form — a merger registration, a merger proxy, an IPO registration. An 8-K on its own says only that something material happened; nothing about the form name alone says deal.

Below is a real deal-class filing from Alphabet's submissions feed, via SEC EDGAR — its form, its items, its filing date, cited to the accessionDefinitionAccession numberEDGAR's unique identifier for a single submission — the filing's fingerprint. Every figure Echelon displays cites one, because a number without its accession cannot be traced to the exact document that filed it. Amendments receive a new accession; the trail records versions, it never overwrites them.Accession = filer prefix + filing year + submission sequenceDrivers: Provenance · VersioningFull definition →. Decide which statements the classification actually supports.

An 8-KDefinitionForm 8-KThe current report — filed within four business days of a material event rather than on a calendar. Earnings releases, executive changes, acquisitions, and financing events all arrive as 8-Ks, each tagged with an Item number that names the event class. It is the fastest-moving form on EDGAR, and the pulse a daily filing read follows.8-K = material event + Item number + exhibits, within 4 business daysDrivers: Materiality · TimingFull definition → is a numbered-item container — only a deal item makes it deal-class, while registered deal forms qualify by the form itself. The dollar terms stay in the filed document: a deal's value is narrative text, not structured data, so you read the filing rather than trust a scraped number.