Report Date
The report date helps clarify what point in time a filing covers. It reflects the end of a reporting period or the date of a specific event described in the document.
This date is especially important for periodic reports like annual and quarterly filings. It tells readers which financial period the numbers and disclosures relate to.
Report date is different from filing or acceptance dates. A document may be filed days or weeks after the report date, but the information inside still applies to that earlier point in time.
Why It Matters
Report date provides context for financial and event-based disclosures. It helps users understand when the reported information actually applies.
How is report date used in financial analysis?
Analysts use report date to align financial data with specific periods. This ensures accurate comparisons across quarters or years. Without the report date, time-based analysis would be misleading. It anchors data to the correct timeframe.
How does report date differ from filing date and acceptance date?
Report date reflects when the reported activity occurred or ended. Filing date shows when the document was submitted, and acceptance date shows when it became public. These dates serve different purposes. Understanding the distinction avoids timing confusion.
Why is report date important for historical research?
Historical analysis relies on accurate period alignment. Report date ensures filings are compared correctly across time. It helps researchers track trends and changes. This is critical for long-term studies and audits.
Real-World Example
A company files its annual report in February, but the report date shows the financial data covers the year ending December 31. Analysts use the report date to classify the data correctly.
Report Date and FinFeedAPI
FinFeedAPI’s SEC API includes report date fields alongside filing metadata. This allows users to align disclosures with the correct reporting periods. Accurate report dates support reliable time-series analysis.