7.01 MD&A cross-refers to Note 16 under a title the note does not carry
Company B · a US-listed transportation and logistics company · Drafting slip
In brief
The insurance and claims discussion refers readers to Note 16, "Commitment and Contingencies"; the note is headed "Commitments and Contingencies", the title Items 1A and 3 use.
The evidence, as filed
What the filing shows, and what the rule requires
| What the filing shows | What the rule requires |
|---|---|
Note 16, "Commitment and Contingencies" | Note 16, "Commitments and Contingencies" |
Why it matters
Cosmetic.
Exposure
Wording only.
Our workings
the cross-reference on the insurance and claims page uses the singular 'Commitment'; the note heading and the other cross-references in the filing use 'Commitments'. No figure is affected.
Management’s best defense, and our reply
The note number is right, so a reader finds the note. However, the title should match the heading exactly, as it does in Items 1A and 3.
The fix
- Read: see Note 16, "Commitments and Contingencies".
Evidence relied on
| # | What it shows | Type | Where |
|---|---|---|---|
| 1 | cross-reference title as printed in MD&A | Document | Form 10-K 2025, unnumbered page |
| 2 | note heading | Document | Form 10-K 2025, unnumbered page |
Prepared by Pramanex from the company’s public SEC filings, without the company’s involvement, to show how a 10-K Pre-filing Check reads. The company is not named, and nothing on this page is a statement about any identifiable company. Observations are not an audit, review or other attestation or assurance engagement, and not legal advice. An SEC-style question is a question, not a conclusion.
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