Reporting companies that submit filings to regulators with powers of review and that make the filings publicly available or non-reporting companies that make current information publicly available on the Pink Sheets News Service pursuant to Pink OTC Markets Guidelines for Providing Adequate Current InformationPink Sheets Guidelines for Providing Adequate Current Information (pdf). The Current Information category is based on the level of disclosure and is not a designation of quality or investment risk. This category includes shell or development stage companies with little or no operations as well as companies without audited financials and as such should be considered extremely speculative by investors.