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Apple | CORRESP: CORRESP

Apple | CORRESP: CORRESP

苹果 | CORRESP：信函
美股sec公告 ·  03/20 09:06
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Apple Inc. has submitted a response to the U.S. Securities and Exchange Commission (SEC) regarding comments from the SEC's Division of Corporation Finance about Apple's Form 10-K for the fiscal year ended September 30, 2023. The response, dated March 20, 2024, addresses the SEC's request for more detailed information on the factors contributing to changes in Apple's services net sales. Apple has requested confidential treatment for certain parts of the response, citing the commercially sensitive nature of the information. The company has provided a redacted version of the response letter to the SEC, indicating the sections for which it seeks confidentiality. Apple's response includes a discussion of its approach to Management's Discussion and Analysis of Financial Condition...Show More
Apple Inc. has submitted a response to the U.S. Securities and Exchange Commission (SEC) regarding comments from the SEC's Division of Corporation Finance about Apple's Form 10-K for the fiscal year ended September 30, 2023. The response, dated March 20, 2024, addresses the SEC's request for more detailed information on the factors contributing to changes in Apple's services net sales. Apple has requested confidential treatment for certain parts of the response, citing the commercially sensitive nature of the information. The company has provided a redacted version of the response letter to the SEC, indicating the sections for which it seeks confidentiality. Apple's response includes a discussion of its approach to Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A), as guided by Item 303 of Regulation S-K. The company has also provided a breakdown of services revenue by type in supplemental information. Apple acknowledges its responsibility for the accuracy of its filings and recognizes that SEC staff comments do not protect against future Commission actions.
苹果公司已向美国证监会（SEC）提交回复，回复涉及SEC公司财务部对于苹果2023财年10-K表格的评论。回复日期为2024年3月20日，针对SEC对于影响苹果服务业净收入变化因素的更详细信息的请求，苹果已请求对回复的某些部分进行保密处理，并称这些信息属于商业敏感性质。该公司向SEC提供了回复信的削减版本，指出了它寻求保密的部分。苹果的回复涉及其根据《S-K法规》第303条指导下对金融业务和业务结果管理讨论与分析（MD&A）的处理方法。该公司还提供了附加信息中按类型分解的服务收入。苹果承认其对其提交材料的准确性负有责任，并认识到SEC工作人员的评论不能防止未来委员会采取行动。
苹果公司已向美国证监会（SEC）提交回复，回复涉及SEC公司财务部对于苹果2023财年10-K表格的评论。回复日期为2024年3月20日，针对SEC对于影响苹果服务业净收入变化因素的更详细信息的请求，苹果已请求对回复的某些部分进行保密处理，并称这些信息属于商业敏感性质。该公司向SEC提供了回复信的削减版本，指出了它寻求保密的部分。苹果的回复涉及其根据《S-K法规》第303条指导下对金融业务和业务结果管理讨论与分析（MD&A）的处理方法。该公司还提供了附加信息中按类型分解的服务收入。苹果承认其对其提交材料的准确性负有责任，并认识到SEC工作人员的评论不能防止未来委员会采取行动。
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