Correct! This section includes a rundown of all the litigation and regulatory proceedings that the company faces.

Correct! Check these sections for information about directors and top executives, including compensation, stock holdings, and potential conflicts of interest.

That's right!

Correct! The clause can appear under a heading such as, “Basis of presentation,” within the company’s Summary of Significant Accounting Policies. Or just search for the phrase “going concern” and read carefully.

Correct!

Correct! This sections gives you a sense of how big and far-flung a company’s physical operations are. Small companies list every facility they own or rent; others list the most significant ones, and big chains tend to list aggregate numbers by state or country, as appropriate.

Correct! 10-Qs and 10-Ks are multi-purpose tools for reporters.

Correct! The balance sheet is divided into two main parts: assets and liabilities.

Correct! Item 4 has no required information, but is reserved by the SEC for future rulemaking.

That’s right! While many companies end their fiscal year on Dec. 31, many others don’t. For example, many retailers end their fiscal year on Jan. 31 to capture the full Christmas-to-New Year’s selling season in one quarter.