MALG SEC Filing News — Microalliance Group Inc.

An 8-K reports a material event in the window between scheduled reports. There are 6 in this period for Microalliance Group Inc. Each 8-K names the item number it is filed under, and that number is the fastest way to tell a routine disclosure from a consequential one.

Item 2.02 is an earnings release, Item 5.02 is a change of directors or officers, and Item 1.01 or 2.01 covers a material agreement or a completed acquisition. Item 7.01 and Item 8.01 are the general-purpose disclosure items and carry no fixed meaning on their own.

The items reported in this period are: Item 1.01: Entered into Material Agreement; Item 2.01: Completion of Acquisition or Disposition; Item 3.02: Unregistered Sales of Equity Securities; Item 9.01: Financial Statements and Exhibits; Item 5.01: Changes in Control; Item 5.02: Departure / Election of Directors or Officers; Item 5.03: Amendments to Articles or Bylaws; Item 8.01: Other Events.

The periodic reports are where the audited and reviewed financial statements live. This period contains 3 annual reports (10-K) and 11 quarterly reports (10-Q) for Microalliance Group Inc.

The two are not equivalent in weight. A 10-K is audited by an external firm and includes the full risk factor disclosure, business description and management discussion; a 10-Q is unaudited, reviewed rather than examined, and much shorter. When a figure in a quarterly report is later revised, the annual report is usually where the correction appears.

An amended report — 10-K/A or 10-Q/A — restates or corrects something in the original filing, and is worth reading against the version it replaces.