PAYABLE is an amount awaiting payment to be made, e.g. interest payable or taxes payable.
10-K is the audited annual report that most reporting companies file with the Securities and Exchange Commission (SEC). It provides a comprehensive overview of the registrants business. The report must be filed within 90 days after the end of the companys fiscal year.
AUDIT OPINION LETTER is a signed representation by an auditor as to the reliability and fairness of a set of financial statements. It is usually presented at the beginning of an audit report.
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