“Form 10-K”很好翻，可直译为“表格10-K”，也可意译为“年度报表”，但想要准确地翻译文件中与之相关的内容，则还是需要对其深入了解的。

具体而言，“Form 10-K”指的是证券交易委员会要求注册证券公司、交易所上市公司、股东人数超过500人的公司、或总资产超过100万美元（含100万美元）的公司必须提交的年度报告。该报告的内容主要包括公司销售总额、收入总额、税前营业利润额，以及前5年中每年单项产品销售额等事项。在该报告提交给证券委员会之后，上述内容即构成财务公开的信息。

Investopedia中对其的解释如下：

A 10-K is a comprehensive report filed annually by a publicly-traded company about its financial performance and is required by the U.S. Securities and Exchange Commission (SEC). The report contains much more detail than a company's annual report, which is sent to its shareholders before an annual meeting to elect company directors.

“Form 10-K”属于公开信息，可以在很多渠道找到。一般来说，大部分公司会将其列示在其网站上的投资者（Investor Relations）一栏。“Form 10-K”内容较多较复杂，投资者可能很难全部看完，但投资者越熟悉其中的大概框架及包含的信息类型，就越容易识别出最重要的内容。

以下为相关双语示例：

The Company has disclosed all of its subsidiaries (a) required to be disclosed in an exhibit to its Annual Report on Form 10-K filed with the SEC or (b) in its subsequent filings under the Exchange Act (the“Subsidiaries”). The Company owns, directly or indirectly, all of the capital stock or other equity interests of each Subsidiary (except Company A, which the Company owns 95% of the equity interests) free and clear of any Liens, and all of the issued and outstanding shares of capital stock of each Subsidiary are validly issued and are fully paid and, if applicable in the relevant jurisdiction, non-assessable, and free of

preemptive and similar rights to subscribe for or purchase securities。

标的公司已披露需要在(a)向SEC提交的表10-K年度报告附件或(b)后续根据《交易法》提交的文件中披露的其所有子公司（“子公司”）。标的公司直接或间接持有各子公司的所有股本或其他股权（但对于A公司而言，标的公司仅持有其95%的股权），股本或股权上不存在任何留置权，且各子公司的股本中所有已发行和流通在外的股份均有效发行、已缴足股款和（如果在相关司法管辖区适用）不可增收股款，不存在认购或购买证券的任何优先认购权或类似权利