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  2. Form 13F - Wikipedia

    en.wikipedia.org/wiki/Form_13F

    Form 13F is a quarterly report filed, per United States Securities and Exchange Commission regulations, [1] by "institutional investment managers" with control over $100M in assets to the SEC, listing all equity assets under management. [2] Academic researchers make these reports freely available as structured datasets. [3]

  3. Understanding SEC Form 13F - AOL

    www.aol.com/news/understanding-sec-form-13f...

    The Securities and Exchange Commission oversees and regulations certain entities that provide financial and investment advice or management services. As part of those regulations, the SEC requires ...

  4. List of assets owned by Berkshire Hathaway - Wikipedia

    en.wikipedia.org/wiki/List_of_assets_owned_by...

    Renamed from Mid-American Energy Holdings: BoatUS: Insurance 2007/07/27 Borsheim's Fine Jewelry: Luxury Items 100% 1989 [15] Brooks Sports: Apparel 100% 2006/08/02 BNSF Railway Company: Railroads and Logistics 100% 2010/02/12 $34 Billion [16] Business Wire: Media 100% 2006/03/01 [17] Cavalier Homes Materials and Construction 100% 2008 Central ...

  5. SEC filing - Wikipedia

    en.wikipedia.org/wiki/SEC_filing

    The SEC filing is a financial statement or other ... 13F-HR/A Initial Quarterly Form 13F Holdings report filed by institutional managers (and amendment thereto ...

  6. Regulation S-X - Wikipedia

    en.wikipedia.org/wiki/Regulation_S-X

    Regulation S-X and the Financial Reporting Releases (Staff Accounting Bulletins) set forth the form and content of and requirements for financial statements required to be filed as a part of (a) registration statements under the Securities Act of 1933 and (b) registration statements under section 12, [2] annual or other reports under sections 13 [3] and 15(d) [4] and proxy and information ...

  7. Dividends received deduction - Wikipedia

    en.wikipedia.org/wiki/Dividends_received_deduction

    Note that in order for the deduction to apply, the corporation paying the dividend must also be liable for tax (i.e., it must be subject to the double taxation that the deduction is intended to prevent). [6] S corporations are not eligible for a dividends received deduction, as they are considered a pass-through entity, which taxes the ...

  8. United States securities regulation - Wikipedia

    en.wikipedia.org/wiki/United_States_Securities...

    The Securities Act of 1933 regulates the distribution of securities to public investors by creating registration and liability provisions to protect investors. With only a few exemptions, every security offering is required to be registered with the SEC by filing a registration statement that includes issuer history, business competition and material risks, litigation information, previous ...

  9. Tax withholding - Wikipedia

    en.wikipedia.org/wiki/Tax_withholding

    Generally, the tax authorities publish guidelines for employers to use in determining the amount of income tax to withhold from wages. The United Kingdom [4] and certain other jurisdictions operate a withholding tax system known as pay-as-you-earn (PAYE), although the term "withholding tax" is not commonly used in the UK. Unlike many other ...

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