InterDigital Inc (IDCC)

[olddog967]

vg: It is a definite requirement to provide copies of material contracts in the next periodic report (i.e. 10-Q/10-K) after the agreement was signed. However, as I previously noted, it depends on how "material" is defined. While I believe the SEC has issued some specific guidance in regard to materiality as related to accounting, other determinations may be subjective, that apparently is why only some PLAs have been filed.

"86. Item 601(b)(10) of Regulation S-K

Instruction 2 to Item 601(b)(10) indicates that Exhibit 10 material contracts need to be filed with the Forms 10-K and 10-Q if a material contract is created or becomes effective during the reporting period. Thus, if a company enters into a new material contract, it should be filed as an exhibit to that corresponding period's Form 10-Q or Form 10-K."


http://www.sec.gov/interps/telephone/cftelinterps_regs-k.pdf



olddog967, trying to understand. So, is it a mandatory inclusion (and common practice) in the 10-K or is it mandatory due some other reason? Did IDCC publish Kyocera's PLA?