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General Motors | UPLOAD: Others

通用汽车 | UPLOAD:其他

美股sec公告 ·  01/26 14:46
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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.
通用汽车公司已收到美国证券交易委员会(SEC)关于其截至2022年12月31日财年的10-K表的后续评论。美国证券交易委员会于2024年1月26日致通用汽车首席财务官保罗·雅各布森的信要求进一步澄清该公司的流动性和资本资源,特别是S-K法规第303(b)项规定的合并现金流水平。此外,美国证券交易委员会要求更详细地解释通用汽车向租车公司转让车辆的会计处理,这些公司不被视为租赁。这似乎与该公司先前在2017年预审中提及的会计惯例有所不同。美国证券交易委员会已要求通用汽车在十个工作日内做出回应,或提供何时做出回应的时间表。这封信还提到了在审查了通用汽车的回复后可能发表的其他评论,并包括美国证券交易委员会代表在与财务报表和相关事项有关的任何问题的联系信息。
通用汽车公司已收到美国证券交易委员会(SEC)关于其截至2022年12月31日财年的10-K表的后续评论。美国证券交易委员会于2024年1月26日致通用汽车首席财务官保罗·雅各布森的信要求进一步澄清该公司的流动性和资本资源,特别是S-K法规第303(b)项规定的合并现金流水平。此外,美国证券交易委员会要求更详细地解释通用汽车向租车公司转让车辆的会计处理,这些公司不被视为租赁。这似乎与该公司先前在2017年预审中提及的会计惯例有所不同。美国证券交易委员会已要求通用汽车在十个工作日内做出回应,或提供何时做出回应的时间表。这封信还提到了在审查了通用汽车的回复后可能发表的其他评论,并包括美国证券交易委员会代表在与财务报表和相关事项有关的任何问题的联系信息。
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