Current Form 10-K Precedent

Recent Filings

Recent 10-K Filings

Caterpillar 2.22.06 12.31 FYE
Consolidated Edison 2.22.06 12.31 FYE
Weyerhaeuser 2.22.06 12.25 FYE
Guidant 2.22.06 12.31 FYE
Comcast 2.22.06 12.31 FYE
Marriott International 2.22.06 12.30 FYE
Abbott Laboratories 2.22.06 12.31 FYE
3M 2.21.06 12.31 FYE
Xerox 2.21.06 12.31 FYE
Alcoa 2.17.06 12.31 FYE
Dow Chemical 2.17.06 12.31 FYE
Goodyear 2.17.06 12.31 FYE
PG&E 2.17.06 12.31 FYE
Burlington Northern 2.17.06 12.31 FYE
Northrop Grumman 2.17.06 12.31 FYE
Genentech 2.17.06 12.31 FYE
Amazon.com 2.17.06 12.31 FYE
Pioneer Natural Resources 2.17.06 12.31 FYE
Qwest 2.17.06 12.31 FYE
Fifth Third Bancorp 2.16.06 12.31 FYE
Wrigley 2.16.06 12.31 FYE
Black & Decker 2.15.06 12.05 FYE
Health Care Property Investors (REIT) 2.14.06 12.31 FYE
Broadcom 2.14.06 12.31 FYE
Morgan Stanley 2.13.06 11.30 FYE
Lehman Brothers 2.13.06 11.30 FYE
Bear Stearns 2.13.06 11.30 FYE
Health Net 2.13.06 12.31 FYE
Maytag 2.10.06 12.31 FYE
Silicon Laboratories 2.09.06 12.31 FYE
Adobe Systems 2.08.06 11.30 FYE
Neurocrine Biosciences 2.07.06 12.31 FYE
Southwest Airlines 2.01.06 12.31 FYE

Apple Computer 12.01.05 9.30 FYE
Agilent 1.17.05 10.31 FYE

Forepart

Cover checkboxes

These example reflect changes to Form 10-K
Which apply to 2006 filings

See Form 10-K Topic Page

Introductory notes

Common

Incorporation by reference

10-K Item Index

Citigroup 2004

Glossary

Citigroup 2004

Other

Financial restatement

Tracking stocks

Genzyme

Forward-looking statements

2005 examples

2004 examples

See Forward-Looking Statements

Available information

Part I

Item
1	Business Detailed examples Adobe Systems Business overview Products overview ◊ Detailed by business segment Competition ◊ Detailed by business segment Operations Product development Product protection Employees Silicon Laboratories General Industry background Products Sales and marketing R&D Technology Manufacturing Backlog Competition Intellectual property Employees Environmental regulation Other examples Walt Disney Hewlett-Packard AmerisourceBergen Goldman Sachs Sun Microsystems Oracle CHS Lucent TransMontaigne Campbell Soup Southwest Airlines Agilent Neurocrine Biosciences General Mills Segment reporting Goldman Sachs Uses tables Particular issues covered Nike - Significant customer Nike - International trade issues Nike - Trademarks Winn-Dixie Stores - Bankruptcy Topic pages Form 10-K Topic Page S-K 101 Topic Page Segment Reporting
-	Executive officers Bear Stearns (8) Hewlett-Packard (16) AmerisourceBergen (5) Goldman Sachs (9) Nike (16) Campbell Soup (11) Southwest Airlines (7) Agilent (12) Citigroup 2004 (15) Adobe Systems (6)
1A	Risk factors Broadcom Lehman Brothers - Introduction Lehman Brothers - MD&A Bear Stearns Health Net Maytag - includes M&A-related risk factors Walt Disney Hewlett-Packard Goldman Sachs Southwest Airlines Agilent Neurocrine Biosciences Adobe Systems Silicon Laboratories Topic pages Form 10-K Topic Page S-K 503(c) Topic Page
1B	Unresolved staff comments New requirement for 2006 Examples of "None" Walt Disney Hewlett-Packard Goldman Sachs Topic pages Form 10-K Topic Page SEC Staff Comment Letters
2	Properties Detailed Walt Disney Uses table Hewlett-Packard CHS TransMontaigne Uses table Campbell Soup Uses table Southwest Airlines Covers aircraft; Uses table Basic Goldman Sachs General Mills AmerisourceBergen Minimal Lucent Neurocrine Biosciences Topic pages Form 10-K Topic Page S-K 102 Topic Page
3	Legal proceedings Detailed Lehman Brothers - Introduction Lehman Brothers - MD&A Bear Stearns Maytag - includes M&A-related litigation Health Net Citigroup 2004 Merck 2004 Walt Disney Silicon Laboratories Adobe Systems Goldman Sachs Winn-Dixie Stores Bankruptcy Lucent Campbell Soup Agilent Basic Southwest Airlines General Mills AmerisourceBergen Minimal Neurocrine Biosciences TransMontaigne Nike - None Topic pages Form 10-K Topic Page S-K 103 Topic Page
4	Results of security holder vote Results of shareholder meeting Maytag - M&A shareholder vote TransMontaigne "None" Walt Disney Hewlett-Packard AmerisourceBergen Goldman Sachs Topic pages Form 10-K Topic Page Security Holder Vote

Part II

Item
5a	Market information Broadcom Walt Disney Hewlett-Packard AmerisourceBergen Goldman Sachs Winn-Dixie Stores Bankruptcy General Mills TransMontaigne Campbell Soup Southwest Airlines Agilent Citigroup 2004 Neurocrine Biosciences Adobe Systems Silicon Laboratories Topic pages Form 10-K Topic Page S-K 201 Topic Page
5a	Unregistered sales of equity securities Walt Disney Hewlett-Packard AmerisourceBergen Goldman Sachs Winn-Dixie Stores Bankruptcy General Mills TransMontaigne Campbell Soup Southwest Airlines Agilent Citigroup 2004 Neurocrine Biosciences Adobe Systems Silicon Laboratories Topic pages Form 10-K Topic Page S-K 701 Topic Page
5b	Use of proceeds Walt Disney Hewlett-Packard AmerisourceBergen Goldman Sachs Winn-Dixie Stores Bankruptcy General Mills TransMontaigne Campbell Soup Southwest Airlines Agilent Citigroup 2004 Neurocrine Biosciences Adobe Systems Silicon Laboratories Topic pages Form 10-K Topic Page Use of Proceeds Topic Page
5c	Issuer repurchases Lehman Brothers Bear Stearns Walt Disney Hewlett-Packard AmerisourceBergen Goldman Sachs Winn-Dixie Stores Bankruptcy General Mills TransMontaigne Campbell Soup Southwest Airlines Agilent Citigroup 2004 Neurocrine Biosciences Adobe Systems Silicon Laboratories Topic pages Form 10-K Topic Page S-K 703 Topic Page
6	Selected financial data Lehman Brothers Walt Disney Hewlett-Packard AmerisourceBergen Goldman Sachs cref General Mills TransMontaigne Southwest Airlines Neurocrine Biosciences Adobe Systems Silicon Laboratories Topic pages Form 10-K Topic Page S-K 301 Topic Page
7	MD&A Detailed examples Bear Stearns SEC_CODE_REF_0090001192884 Index Goldman Sachs Index Hewlett-Packard Overview Critical accounting policies Recent accounting pronouncements Results of operations Segment information Liquidity Lucent Forward-looking statements Executive summary Critical accounting estimates Results of operations Segment information Liquidity Adobe Systems Forward-looking statements Macromedia acquisition Business overview Critical accounting estimates Recent accounting pronouncements Results of operations Stock options Liquidity Agilent Forward-looking statements Overview 2004 restatement Reclassifications Executive summary Critical accounting estimates Restructuring - Asset impairment Foreign currency Indemnifications Results from continuing operations Segment information Liquidity Exxon Mobil 2004 Index Citigroup 2004 2004 summary uses tables 2005 outlook 2004 events 2005 subsequent event 2003 events 2002 events Significant accounting policies Pensions Segment information Business focus Liquidity Recent accounting pronouncements Results of operations Segment information Other examples Broadcom Silicon Laboratories Walt Disney AmerisourceBergen Winn-Dixie Stores Bankruptcy Sun Microsystems Restatement - Restructuring Nike General Mills Oracle CHS TransMontaigne Southwest Airlines Neurocrine Biosciences SEC comment letters Dress Barn response 12.22.04 Delta Apparel response Brinker International Blue Linx Holdings 9.30.04 Advance America 11.10.04 Aeroflex 10.19.04 Aeroflex response 11.18.04 Topic pages Form 10-K Topic Page S-K 303 Topic Page Off-balance Sheet Arrangements Contractual Commitments Critical Accounting Estimates
7A	Market risk disclosures Detailed Broadcom Goldman Sachs Health Net Walt Disney Hewlett-Packard Sun Microsystems Nike Oracle CHS TransMontaigne Southwest Airlines Adobe Systems Minimal AmerisourceBergen Winn-Dixie Stores Silicon Laboratories Topic pages Form 10-K Topic Page S-K 305 Topic Page
8	Financial statements Goldman Sachs Hewlett-Packard AmerisourceBergen Sun Microsystems Southwest Airlines Topic pages Form 10-K Topic Page S-K 305 Topic Page
9	Accountants Topic pages Form 10-K Topic Page
9A	Controls Bear Stearns Walt Disney Hewlett-Packard AmerisourceBergen Goldman Sachs Winn-Dixie Stores Company in bankruptcy Sun Microsystems Nike Oracle Lucent TransMontaigne Southwest Airlines Agilent Citigroup 2004 Neurocrine Biosciences Adobe Systems Silicon Laboratories Topic pages Form 10-K Topic Page S-K 307 Topic Page Disclosure controls S-K 308 Topic Page Internal controls
9B	Other information Miscellaneous examples Sun Microsystems - Restatement Agilent Adobe Systems Broadcom - Director cash compensation Topic pages Form 10-K Topic Page

Part III

Item
10	Directors and executive officers Hewlett-Packard Winn-Dixie Stores TransMontaigne Southwest Airlines
11	Executive compensation Hewlett-Packard
12	Security ownership Hewlett-Packard Goldman Sachs Sun Microsystems Oracle Lucent TransMontaigne
13	Related party transactions Hewlett-Packard TransMontaigne
14	Accountants Walt Disney Hewlett-Packard TransMontaigne

Part IV

Item
15	Exhibits Walt Disney AmerisourceBergen Goldman Sachs Southwest Airlines Citigroup 2004 Neurocrine Biosciences Adobe Systems Silicon Laboratories
-	Valuation - Qualifying accounts Hewlett-Packard AmerisourceBergen General Mills Agilent
-	CEO - CFO certifications AutoZone MapInfo Yankee Candle

Incorporation from Annual Report

Cisco Systems

Sara Lee

Lucent

Verizon Communications

Form 10-K Amendments

Financial restatements

Financial Restatements Topic Page

National-Oilwell 2.17.06

See note 1 at page 25
Errors in intercompany and related inventory accounts

Lightbridge 2.17.06

Over treatment of M&A-related tax liabilities

Prudential Financial 2.15.06

See note 2 at page 10
Over cash flow reporting of unsettled investment purchases and sales

Particle Drilling Technologies 2.15.06

Over equity compensation accounting FASB 123(R)
In response to SEC comments

Fortune Brands 2.14.06

Over deferred tax liabilities

Colonial BancGroup 2.14.06

Over hedge accounting

ITT Educational Services 2.10.06

Over cash flow reporting of restricted cash and
tax benefit from stock option exercises

Pruco Life Insurance 2.09.06

See note 2 at page F-7
Over cash flow reporting of unsettled investment purchases and sales

Tyson Foods 2.10.06

Restatement results in a gain of $55 million
Actuarial gain due to FASB FSP 106-2

Americredit 2.07.06

See note 2 at page 95
Over cash flow reporting
Changes classification of the "distributions from gain on sale Trusts, net of swap payments" from an operating cash flow to an investing cash flow