5.03 Four drafting slips in the exhibit index, a certification and the income tax note
Company F · a US-listed networking equipment company · Drafting slip
In brief
Four small slips: the exhibit index cites a form as '10Q' instead of Form 10-Q; the exhibit legends keep a confidential-treatment mark that no exhibit in the index carries; the Chief Executive Officer's certification prints two different titles under one signature; and a sentence in the income tax note ends with a comma.
The evidence, as filed
What the filing shows, and what the rule requires
| What the filing shows | What the rule requires |
|---|---|
Exhibit index: '10Q'; legends: a confidential-treatment legend with no exhibit marked; the Chief Executive Officer's certification: 'Chief Executive Officer and Chairperson of the Board' followed by 'Chief Executive Officer and Director'; Note 8: the valuation-allowance sentence ends 'state deferred tax assets,' | '10-Q'; the unused confidential-treatment legend deleted; one title under the signature ('Chief Executive Officer and Chairperson of the Board'); the sentence ended with a full stop |
Why it matters
Cosmetic only.
Exposure
None.
Our workings
Each slip is shown on its page. None changes a figure, a required statement or an exhibit's legal effect: the certification text itself follows the prescribed form, and the incorporation reference for the consulting agreement is otherwise complete. In the prior-year index three exhibits still carried the confidential-treatment mark; they have since left the index, so the legend is now unused.
Management’s best defense, and our reply
Management would say these are typographical points that no investor would notice or rely on, and that the certification's operative text is exactly as prescribed. That is right, which is why they are listed only as drafting slips for the next filing.
The fix
- Correct '10Q' to '10-Q', delete the unused confidential-treatment legend, keep one title under the Exhibit 31.1 signature, and end the Note 8 sentence with a full stop.
Evidence relied on
| # | What it shows | Type | Where |
|---|---|---|---|
| 1 | Exhibit 10.[n]: form cited as '10Q' | Document | Form 10-K 2025, page 100 |
| 2 | Legend for a mark that no exhibit in the index carries | Document | Form 10-K 2025, page 101 |
| 3 | Exhibit 31.1: two different titles printed under the one signature | Document | |
| 4 | Note 8: sentence ends with a comma | Document | Form 10-K 2025, page 92 |
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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