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General Motors Co has received a follow-up comment from the United States Securities and Exchange Commission (SEC) regarding its Form 10-K for the fiscal year ended December 31, 2022. The SEC's letter, dated January 26, 2024, addressed to Paul A. Jacobson, Chief Financial Officer of General Motors, requests further clarification on the company's liquidity and capital resources, specifically regarding the consolidated level cash flows as per Item 303(b) of Regulation S-K. Additionally, the SEC seeks a more detailed explanation of General Motors' accounting for vehicle transfers to rental car companies, which are not being treated as leases. This appears to be a change from the company's previous accounting practices referenced in a 2017 preclearance. The SEC has asked General Motors to respond within ten business days or to provide a timeline for when they will respond. The letter also mentions potential additional comments after reviewing General Motors' response and includes contact information for SEC representatives for any questions related to the financial statements and related matters.
General Motors Co has received a follow-up comment from the United States Securities and Exchange Commission (SEC) regarding its Form 10-K for the fiscal year ended December 31, 2022. The SEC's letter, dated January 26, 2024, addressed to Paul A. Jacobson, Chief Financial Officer of General Motors, requests further clarification on the company's liquidity and capital resources, specifically regarding the consolidated level cash flows as per Item 303(b) of Regulation S-K. Additionally, the SEC seeks a more detailed explanation of General Motors' accounting for vehicle transfers to rental car companies, which are not being treated as leases. This appears to be a change from the company's previous accounting practices referenced in a 2017 preclearance. The SEC has asked General Motors to respond within ten business days or to provide a timeline for when they will respond. The letter also mentions potential additional comments after reviewing General Motors' response and includes contact information for SEC representatives for any questions related to the financial statements and related matters.
通用汽車公司已收到美國證券交易委員會（SEC）關於其截至2022年12月31日財年的10-K表的後續評論。美國證券交易委員會於2024年1月26日致通用汽車首席財務官保羅·雅各布森的信要求進一步澄清該公司的流動性和資本資源，特別是S-K法規第303（b）項規定的合併現金流水平。此外，美國證券交易委員會要求更詳細地解釋通用汽車向租車公司轉讓車輛的會計處理，這些公司不被視爲租賃。這似乎與該公司先前在2017年預審中提及的會計慣例有所不同。美國證券交易委員會已要求通用汽車在十個工作日內做出回應，或提供何時做出回應的時間表。這封信還提到了在審查了通用汽車的回覆後可能發表的其他評論，幷包括美國證券交易委員會代表在與財務報表和相關事項有關的任何問題的聯繫信息。
通用汽車公司已收到美國證券交易委員會（SEC）關於其截至2022年12月31日財年的10-K表的後續評論。美國證券交易委員會於2024年1月26日致通用汽車首席財務官保羅·雅各布森的信要求進一步澄清該公司的流動性和資本資源，特別是S-K法規第303（b）項規定的合併現金流水平。此外，美國證券交易委員會要求更詳細地解釋通用汽車向租車公司轉讓車輛的會計處理，這些公司不被視爲租賃。這似乎與該公司先前在2017年預審中提及的會計慣例有所不同。美國證券交易委員會已要求通用汽車在十個工作日內做出回應，或提供何時做出回應的時間表。這封信還提到了在審查了通用汽車的回覆後可能發表的其他評論，幷包括美國證券交易委員會代表在與財務報表和相關事項有關的任何問題的聯繫信息。
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