Hong Yuan Holding Group (HGYN)

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Corporate Law 101 Hence the SEC Practice under Law
•A Corporation's undertaking will typically consist of assets, liabilities and equity (sometimes referred to as "net worth"). This is the typical structure of a corporation's balance sheet with assets appearing on the right side of the balance sheet and liabilities and equity appearing on the left side. Assets minus liabilities equal equity. Equity is the book value of the corporation to its owners and typically consists of the total amount invested in the corporation by its owners plus any surplus earnings left in the corporation by its owners (called "retained earnings").


SEC Form 10-Q, the Form 10-QSB contains valuable information for investors researching potential investments. This is particularly true with the companies that file Form 10-QSB, since the equities issued by these small companies most often trade on the pink sheets or as penny stocks. As such, they do not receive significant coverage by Wall Street analysts.

Read more: http://www.investopedia.com/terms/s/sec-form-10-qsb.asp#ixzz2LW5ZCAWp