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Apple | UPLOAD: Others

Apple | UPLOAD: Others

蘋果 | UPLOAD：其他
美股SEC公告 ·  03/06 09:06
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On March 6, 2024, the United States Securities and Exchange Commission (SEC) addressed a letter to Luca Maestri, the Chief Financial Officer of Apple Inc., regarding the company's Form 10-K for the fiscal year ended September 30, 2023. The SEC's review was limited to the financial statements and related disclosures, and they have requested Apple to provide additional information. Specifically, the SEC has asked for a more detailed quantitative discussion on the factors contributing to the material change in services net sales, as previously disclosed in Apple's Form 10-Q and mentioned in the earnings call on February 1, 2024. The SEC highlighted the need for specific quantification over vague terms like 'primarily' and requested a sample of any proposed revised disclosures for future filings. Additionally, the SEC has requested a breakout of services revenue by type for each period presented, as services were aggregated into one line item in the financial statements. Apple has been given ten business days to respond to the SEC's comments or to provide a timeline for their response.
On March 6, 2024, the United States Securities and Exchange Commission (SEC) addressed a letter to Luca Maestri, the Chief Financial Officer of Apple Inc., regarding the company's Form 10-K for the fiscal year ended September 30, 2023. The SEC's review was limited to the financial statements and related disclosures, and they have requested Apple to provide additional information. Specifically, the SEC has asked for a more detailed quantitative discussion on the factors contributing to the material change in services net sales, as previously disclosed in Apple's Form 10-Q and mentioned in the earnings call on February 1, 2024. The SEC highlighted the need for specific quantification over vague terms like 'primarily' and requested a sample of any proposed revised disclosures for future filings. Additionally, the SEC has requested a breakout of services revenue by type for each period presented, as services were aggregated into one line item in the financial statements. Apple has been given ten business days to respond to the SEC's comments or to provide a timeline for their response.
2024年3月6日，美國證券交易委員會（SEC）致函蘋果公司首席財務官盧卡·馬埃斯特里，涉及公司截至2023年9月30日的10-K表格。SEC的審查僅限於財務報表和相關披露，他們要求蘋果提供更多信息。具體而言，SEC要求就服務業淨銷售額的重大變動因素提供更詳細的數量化討論，這些因素曾在蘋果的10-Q表格和2024年2月1日的業績會議上披露過。SEC強調需要具體的數量化表述，而不是模糊的詞彙，例如“主要”並要求提供任何擬定修訂披露的樣例，以備未來提交。此外，SEC還要求將所有時期的服務收入按類型分類，因爲服務業被彙總爲基本報表中的一項。蘋果將獲得十個工作日來回應SEC的評論或提供其回應計劃的時間表。
2024年3月6日，美國證券交易委員會（SEC）致函蘋果公司首席財務官盧卡·馬埃斯特里，涉及公司截至2023年9月30日的10-K表格。SEC的審查僅限於財務報表和相關披露，他們要求蘋果提供更多信息。具體而言，SEC要求就服務業淨銷售額的重大變動因素提供更詳細的數量化討論，這些因素曾在蘋果的10-Q表格和2024年2月1日的業績會議上披露過。SEC強調需要具體的數量化表述，而不是模糊的詞彙，例如“主要”並要求提供任何擬定修訂披露的樣例，以備未來提交。此外，SEC還要求將所有時期的服務收入按類型分類，因爲服務業被彙總爲基本報表中的一項。蘋果將獲得十個工作日來回應SEC的評論或提供其回應計劃的時間表。
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