2006 Annual Reporting

Topic Page Index

Form 10-K

Form 10-K Topic Page

Outlines Form 10-K with links to relevant topic pages
Which aggregate SEC rules, releases and FAQs

Form 10-K Precedents

Collects recent precedent filings

Proxy Statements

Schedule 14A Topic Page

Outlines Schedule 14A with links to relevant topic pages
Which aggregate SEC rules, releases and FAQs

Annual Meeting Proxy Precedents

Collects recent precedent filings

Developments

Warren Buffett's Letter to Shareholders 2006

Sage of Omaha expounds on issues of the day
as he reviews Berkshire Hathaway's 2005 performance
Executive compensation and derivatives are hot buttons

When Due

For 12.31 Fiscal Year Ends

Large Accelerated Filers - Accelerated Filers

2005 10-K - March 16

75 calendar days after FYE

1Q 2006 10-Q - May 10
2Q 2006 10-Q - August 9
3Q 2006 10-Q - November 9

40 calendar days after period end

Non-Accelerated Filers

2005 10-K / 10-KSB - March 31

90 calendar days after FYE

1Q 2006 10-Q / 10-QSB - May 15
2Q 2006 10-Q / 10-QSB - August 14
3Q 2006 10-Q / 10-QSB - November 14

45 calendar days after period end

Foreign Private Issuers

2005 20-F - June 30

Within six months of FYE

Proxy Statements - Other Filings

2006 Proxy Statement

Within 120 calendar days of Form 10-K filing

Form 5

45 calendar days after issuer's FYE

Form 11-K

Subject to ERISA: Within 90 days of FYE
Not subject to ERISA: Within 180 days of FYE

Hot Buttons

Disclosure of perquisites

SEC interpretive guidance on disclosing perks
prods more extensive disclosure of perks
See Executive Compensation Disclosure

SEC comments

Many companies have had to amend their 10-Ks and 10-Qs in response to SEC review and comment
Language used to describe disclosure controls has been a particular focus
See SEC Staff Comment Letters

Employee stock options

SEC action delayed application of FASB 123R
Begins to apply

1Q 2006 10-Q for 12.31 FYEs
Earlier for companies with 6.30 - 12.15 FYEs,
unless a small business issuer

See Equity Compensation Accounting

Commentary

Fried Frank 3.09.06

Precedent Filings - Dow Jones Component Companies

	10-K	Pre 14A	Def 14A
Alcoa AA Materials NYSE 12.31 FYE Pennsylvania Dow Component	2.17.06	-	2.21.06
Altria Group MO Tobacco NYSE 12.31 FYE Virginia Dow Component	3.10.06	-	3.14.06
American Express AXP Consumer Finance NYSE 12.31 FYE New York Dow Component	3.06.06	-	3.21.06
American International Group AIG Insurance NYSE 12.31 FYE Delaware Dow Component	3.16.06	-	4.05.06
AT&T T Telecom NYSE 12.31 FYE Delaware Dow Component	3.01.06	2.10.06	3.13.06
Boeing BA Aerospace NYSE 12.31 FYE Delaware Dow Component	2.28.06	3.06.06	3.24.06
Caterpillar CAT Machinery NYSE 12.31 FYE Delaware Dow Component	2.22.06	-	4.17.06
Citigroup C Financial services NYSE 12.31 FYE Delaware Dow Component	2.24.06	3.01.06	3.14.06
Coca-Cola KO Beverages NYSE 12.31 FYE Delaware Dow Component	2.28.06	-	3.10.06
E I DuPont de Nemours DD Chemicals NYSE 12.31 FYE Delaware Dow Component	2.28.06	-	3.17.06
Exxon Mobil XOM Energy NYSE 12.31 FYE New Jersey Dow Component	2.28.06	-	4.12.06
General Electric GE Conglomerate NYSE 12.31 FYE New York Dow Component	3.03.06	-	3.03.06
General Motors GM Autos NYSE 12.31 FYE Delaware Dow Component	3.28.06	-	4.28.06
Hewlett-Packard HPQ Technology NYSE 10.31 FYE Delaware Dow Component	12.21.05	-	1.23.06
Home Depot HD Retail NYSE 1.31 FYE Delaware Dow Component	3.29.06	-	4.14.06
Honeywell International HON Conglomerate NYSE 12.31 FYE Delaware Dow Component	3.01.06	-	3.13.06
Intel INTC Technology - Semiconductor Nasdaq 12.31 FYE Delaware Dow Component $1.4B convertible issue Registration rights agreement Indenture	2.27.06	-	3.17.06
IBM IBM Technology NYSE 12.31 FYE New York Dow Component	2.28.06	-	3.09.06
Johnson & Johnson JNJ Drug NYSE 1.03 FYE New Jersey Dow Component	3.14.06	2.28.06	3.15.06
JPMorgan Chase JPM Financial Services NYSE 12.31 FYE Delaware Dow Component	3.06.06	-	3.31.06
McDonald's MCD Fast Food NYSE 12.31 FYE Delaware Dow Component	2.27.06	-	4.07.06
Merck MRK Drug NYSE 12.31 FYE New Jersey Dow Component	3.13.06	-	3.09.06
Microsoft MSFT Software Nasdaq 6.30 FYE Washington Dow Component	8.26.05	-	9.28.05
3M MMM Diversified Industrials NYSE 12.31 FYE Delaware Dow Component	2.21.06	3.10.06	3.27.06
Pfizer PFE Drug NYSE 12.31 FYE Delaware Dow Component	3.01.06	2.24.06	3.16.06
Procter & Gamble SEC_CODE_REF_0090001192884 PG Consumer Goods NYSE 6.30 FYE Ohio Dow Component	8.29.05	7.27.05	8.30.05
United Technologies UTX Defense NYSE 12.31 FYE Delaware Dow Component	2.09.06	2.28.06	3.09.06
Verizon Communications VZ Telecom NYSE 12.31 FYE Delaware Dow Component	3.14.06	-	3.20.06
Wal-Mart Stores WMT Retail NYSE 1.31 FYE Delaware Dow Component	3.29.06	-	4.14.06
Walt Disney DIS Broadcasting - Media NYSE 9.30 FYE Delaware Dow Component	12.07.05	-	1.11.06

Precedent Filings - Select Early Filers

	10-K	Pre 14A	Def 14A
Abbott Laboratories ABT Drug NYSE 12.31 FYE Illinois	2.22.06	-	3.24.06
Adobe Systems ADBE Software Nasdaq NMS 11.30 FYE Delaware XBRL filer	2.08.06	-	2.24.06
Agilent A Technology NYSE 10.31 FYE Delaware	1.17.06	-	1.17.06
Amazon.com AMZN E-Commerce Nasdaq NMS 12.31 FYE Delaware	2.17.06	-	4.20.06
Apple Computer AAPL Technology Nasdaq NMS 9.30 FYE California	12.01.05	-	3.13.06
Black & Decker BDK Tools NYSE 12.05 FYE Maryland	2.15.06	-	3.13.06
Broadcom BRCM Semiconductors Nasdaq NMS 12.31 FYE California	2.14.06	3.03.06	3.27.06
Burlington Northern BNI Railroad NYSE 12.31 FYE Delaware	2.17.06	-	3.16.06
Consolidated Edison ED Utility NYSE 12.31 FYE New York	2.22.06	-	4.05.06
Fifth Third Bancorp FITB Financial Services NYSE 12.31 FYE Ohio	2.16.06	2.14.06	2.28.06
Goodyear GT Tires NYSE 12.31 FYE Delaware	2.17.06	2.17.06	2.28.06
Guidant GDT Medical Technology NYSE 12.17 FYE Indiana	2.22.06	-	3.03.06
Lehman Brothers LEH Investment bank NYSE 11.30 FYE Delaware	2.13.06	2.15.06	2.27.06
Morgan Stanley MS Investment bank NYSE 12.30 FYE Delaware	2.13.06	2.14.06	2.24.06
Northrop Grumman NOC Defense NYSE 12.31 FYE Delaware	2.17.06	3.31.06	4.12.06
PG&E PCG Utility NYSE 12.31 FYE California	2.17.06	-	3.14.06
Pioneer Natural Resources PXD Energy NYSE 12.30 FYE Delaware	2.17.06	-	4.03.06
Qwest Q Telecom NYSE 12.30 FYE Colorado	2.17.06	-	-
Southwest Airlines LUV Airlines NYSE 12.30 FYE Texas	2.01.06	-	4.11.06
Weyerhaeuser WY Materials NYSE 12.26 FYE Washington	2.22.06	-	3.16.06
Wrigley WWY NYSE 12.30 FYE Delaware	2.16.06	1.18.06	2.16.06
Xerox XRX NYSE 12.31 FYE Delaware	2.21.06	-	4.10.06

SEC's Current Accounting - Disclosure Issues

Background

Issued by Division of Corporation Finance on 12.01.05
Summarizes developments and hot button issues
especially those relevant to disclosure

Links below go to relevant Topic Pages

Which provide a comprehensive treatment
for each particular issue
Outline below tracks SEC's index

Recent rules, Proposed rules, Interpretive bulletins

Public release of stff comment letters
Recent enforcement actions involving MD&A

Recent enforcement actions involving GAAP

Warnaco
Adelphia Communications
Dollar General
Bristol-Myers Squibb

Other issues

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