Form 10-12B Files Dataset

The Form 10-12B Files Dataset is a complete, accession-by-accession archive of every Form 10-12B and Form 10-12B/A submission delivered to EDGAR — the general-purpose registration statement that a U.S. domestic issuer files under Section 12(b) of the Securities Exchange Act of 1934 to register a class of securities in connection with listing on a national securities exchange. One record is one EDGAR submission for one accession number, packaged as a folder containing a metadata.json index plus the primary registration statement and every textual exhibit EDGAR received. The filer is the registrant itself, most often a spin-off subsidiary (SpinCo) being separated from a public parent, but also carve-outs, reorganized debtors, holding companies, and private operating companies pursuing a non-S-1 exchange-listing pathway. Coverage begins on January 1, 1994, the start of the EDGAR era for these filings, and runs through the latest monthly refresh. The dataset is distributed as monthly ZIP containers holding TXT, JSON, HTML, and PDF files preserved in EDGAR's original SGML document wrappers.

Update Frequency
Daily
Updated at
2026-05-08
Earliest Sample Date
1994-01-01
Total Size
804.2 MB
Total Records
17,795
Container Format
ZIP
Content Types
TXT, JSON, HTML, PDF
Form Types
10-12B, 10-12B/A

Dataset APIs

Programmatically retrieve the full list of dataset archive files, download URLs and dataset metadata.

Dataset Index JSON API

Download the entire dataset as a single archive file.

Download Entire Dataset:

Download a single container file (e.g. monthly archive) from the dataset.

Download Single Container:

Dataset Files

367 files · 804.2 MB
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What This Dataset Contains

The dataset captures the full text-bearing contents of every EDGAR Form 10-12B and Form 10-12B/A submission. Form 10-12B is the SEC's general-purpose Exchange Act registration form prescribed when no other registration form fits the registrant's circumstances; its dominant practical use is registering a class of common stock that is being distributed to the shareholders of a parent company in a corporate spin-off, carve-out, or similar separation transaction. The "12B" suffix marks the form as filed under Section 12(b) (national securities exchange listing), as opposed to Form 10 filed under Section 12(g) (the over-the-counter or threshold-based variant). Form 10-12B/A is the amendment variant — a re-filed registration statement (or portion thereof) that supplements, corrects, or completes earlier disclosures, frequently in response to SEC Staff comment letters during the review cycle.

Each record is the complete textual submission for one accession number — not a single extracted section, not an event row, and not a normalized table. The dataset covers the entire population of 10-12B and 10-12B/A filings on EDGAR from January 1994 through the latest refresh, and 10-12B/A amendments are stored as separate, self-contained records sitting alongside the original 10-12B record under the same registrant CIK and the same SEC file number. Records are grouped within monthly container ZIPs whose top-level folder is the year-month (e.g. 2025-07/); inside that folder, each accession-number subdirectory is one record.

The substantive disclosure burden of a 10-12B mirrors that of a Form 10. It requires the Item-by-Item information set defined under Regulation S-K and Regulation S-X, including a description of the registrant's business and properties, risk factors, the securities being registered, management and executive compensation, security ownership, certain relationships and related transactions, legal proceedings, market for the registrant's common equity, audited historical financial statements (and, in spin-off contexts, unaudited pro forma financial statements), management's discussion and analysis, changes in and disagreements with accountants, indemnification of directors and officers, and a list of exhibits and financial-statement schedules. In spin-off filings, the bulk of the readable disclosure is typically presented as an "Information Statement" attached as Exhibit 99.1 and incorporated into the Form 10 body by reference.

Content Structure of a Single Record

What one record represents

One record in the Form 10-12B Files Dataset is a single EDGAR submission of either a Form 10-12B or a Form 10-12B/A, captured in full as the registrant transmitted it to EDGAR. Each record materializes as a folder named after the 18-digit EDGAR accession number with dashes stripped (for example, 000175392625001147). The folder contains a metadata.json index produced by sec-api.io plus the textual documents EDGAR received as part of the submission: the primary registration statement, every exhibit document, and any cover-letter or correspondence pieces. Image attachments referenced from the submission (.jpg, .gif, .png files marked with EDGAR type: GRAPHIC) are deliberately omitted from the on-disk record even though they remain enumerated in metadata.json.

Container layout and on-disk shape of one record

At the storage level, every record is a small directory with a fixed shape:

  • exactly one metadata.json describing the submission as a whole and indexing every document EDGAR received;
  • one primary registration document, an HTML or (in older filings) plain-text file whose filer-chosen filename usually contains a 10-12b or 10-12ba token (e.g. g084891_10-12ba.htm);
  • zero or more exhibit documents named with ex<exhibit-number> tokens that mirror EDGAR's exhibit numbering (ex2-1, ex3-1, ex10-1, ex21-1, ex99-1, etc.);
  • occasional correspondence or cover-letter documents.

The same on-disk shape applies regardless of how many filings a given month contains.

The EDGAR SGML document wrapper

Every non-JSON document in a record is preserved exactly as EDGAR received it, including the SGML-style document wrapper that EDGAR places around each piece of a submission. The wrapper precedes the actual HTML or text payload:

1 <DOCUMENT>
2 <TYPE>10-12B/A
3 <SEQUENCE>1
4 <FILENAME>g084891_10-12ba.htm
5 <DESCRIPTION>10-12B/A
6 <TEXT>
7 <HTML>
8 ... full HTML body of the registration statement ...
9 </HTML>
10 </TEXT>
11 </DOCUMENT>

The <TYPE>, <SEQUENCE>, <FILENAME>, and <DESCRIPTION> header lines correspond directly to the matching entries in metadata.json -> documentFormatFiles, so the JSON index and the SGML headers can be cross-checked against each other. Exhibits carry the same wrapper with <TYPE>EX-2.1, <TYPE>EX-3.1, <TYPE>EX-10.1, <TYPE>EX-99.1, etc. The <TEXT> block holds the document body verbatim (HTML, ASCII text, or PDF stream); programmatic readers expecting pure HTML must skip the SGML header lines or parse the wrapper explicitly.

The combined "Complete submission text file" (<accession>.txt), which concatenates every document with its SGML wrapper into a single ASCII stream, is referenced from metadata.json -> linkToTxt but is not duplicated as a separate file inside the folder; the per-document files already carry the same content split out.

The metadata.json schema

The metadata.json for one record is a structured, self-contained description of the EDGAR submission. The fields that carry intentional, consumable meaning are:

  • formType — the submission form code, exactly one of 10-12B or 10-12B/A for this dataset.
  • accessionNo — the dashed 18-digit accession number (e.g. 0001753926-25-001147).
  • description — a short human-readable form description.
  • filedAt — the EDGAR acceptance timestamp with timezone offset.
  • linkToFilingDetailssec.gov URL to the primary filing document.
  • linkToTxt — sec.gov URL to the combined submission .txt file.
  • linkToHtml — sec.gov URL to the EDGAR *-index.htm page for the submission.
  • linkToXbrl — sec.gov URL to XBRL data when present.
  • id — the sec-api.io internal record identifier (32-character hex).
  • documentFormatFiles — an ordered array enumerating every document EDGAR received in the submission. Each element carries sequence (EDGAR sequence number, with a single space for non-numbered items such as the combined .txt), size (byte size as a string), documentUrl (sec.gov URL), description (EDGAR description such as 10-12B/A, EXHIBIT 99.1, GRAPHIC), and type (EDGAR document type such as 10-12B/A, EX-99.1, EX-3.1, GRAPHIC). The first entry, with sequence: "1", is always the primary form document; subsequent numbered entries are exhibits in EDGAR sequence; an entry with sequence: " " is the combined submission text file.
  • dataFiles — an array of structured-data files (XBRL instance, schema, calculation/definition/label/presentation linkbases). For 10-12B records this array is typically empty.
  • seriesAndClassesContractsInformation — an array used to capture mutual-fund series and class contract information; empty for typical 10-12B filings, which are operating-company spin-off registrations rather than fund filings.
  • entities — an array of one or more parties associated with the submission, almost always a single registrant for 10-12B. Each entity carries companyName (with the role suffix appended in parentheses, e.g. Cortigent, Inc. (Filer)), cik (zero-padded Central Index Key), type (the entity's form-type association, e.g. 10-12B/A), act (Securities Act under which the form is filed, e.g. 34 for the Exchange Act), fileNo (SEC file number, e.g. 001-41716, where the 001- prefix is the National Securities Exchange file-number range used for Section 12(b) registrants), filmNo (SEC film number assigned at acceptance), irsNo (IRS Employer Identification Number), sic (SIC industry code and description, with HTML-entity-encoded ampersands such as &amp;), stateOfIncorporation (two-letter state or country code), fiscalYearEnd (MMDD string such as 1231), and tickers (array of ticker symbols when the registrant already trades).

The file types found in the dataset are TXT, JSON, HTML, and PDF. The dominant pattern in modern records is per-document .htm/.html files plus the JSON manifest; .txt documents appear in older or text-only filings, and .pdf files appear only when a registrant supplements the submission with a graphical or scanned exhibit.

The primary registration document — section by section

The primary document (<TYPE>10-12B or <TYPE>10-12B/A, <SEQUENCE>1) is the registration statement proper. Its body, which lives between the <TEXT> opening tag and </TEXT> closing tag of the SGML wrapper, follows the Item structure prescribed for Form 10:

In spin-off-driven 10-12B filings, the substantive disclosure body is frequently presented as a separate "Information Statement" document attached as Exhibit 99.1 and incorporated into the Form 10 by reference. In that pattern, the primary 10-12B document is short — cover page, item-by-item cross-references that point into the Information Statement, the exhibit index, and signatures — while the bulk of the readable narrative (business description, risk factors, MD&A, financial statements, descriptions of capital stock, and the mechanics of the separation transaction) lives in the ex99-1 document.

Exhibit attachments

Exhibits are stored as separate per-document files in the same folder, each wrapped in its own <DOCUMENT> SGML block with a <TYPE>EX-<n> header. The exhibit index in Item 15 of the primary document lists each exhibit by number and description. The exhibits typically present in a 10-12B include:

  • Exhibit 2 — separation and distribution agreement, plan of reorganization, or other transaction agreement governing a spin-off or carve-out.
  • Exhibit 3.1 / 3.2 — the registrant's amended and restated certificate of incorporation (or articles of incorporation) and bylaws, in the form to be effective upon registration.
  • Exhibit 4 — specimen stock certificate, indentures, rights agreements, and descriptions of securities.
  • Exhibit 10 — material contracts: transition services agreements, tax matters agreements, employee matters agreements, intellectual-property cross-licenses, supply agreements, credit facilities, employment agreements, and equity incentive plans.
  • Exhibit 21 — subsidiaries of the registrant.
  • Exhibit 23 — consents of independent registered public accounting firms.
  • Exhibit 99 — Information Statement (Exhibit 99.1 in spin-off filings) and any press releases or supplementary disclosures.

Each exhibit document carries the EDGAR <TYPE> and <DESCRIPTION> headers (e.g. <TYPE>EX-99.1, <DESCRIPTION>EXHIBIT 99.1) that are mirrored verbatim in the corresponding documentFormatFiles[] entry in metadata.json.

What is included and what is excluded

Each record includes: the metadata.json index; the primary registration statement document; every exhibit document EDGAR received in textual form; any correspondence or cover-letter documents; and the SGML wrappers that bind type/sequence/filename/description metadata to each document body.

Each record excludes: the combined <accession>.txt "Complete submission text file" (referenced via linkToTxt rather than duplicated, since the per-document files already split the same content out); and image attachments such as .jpg, .gif, and .png files (which remain listed in metadata.json -> documentFormatFiles with type: GRAPHIC and description: GRAPHIC but are not stored on disk). External materials that EDGAR rules permit a registrant to incorporate by reference — for example, audited financial statements previously filed by a parent company — are not pulled into the record either; only the documents physically transmitted in the 10-12B accession are present.

The 10-12B/A amendment relationship

Form 10-12B/A submissions appear as their own records, each with its own accession number, its own folder, and its own metadata.json whose formType is 10-12B/A. They are not differentially encoded against the original 10-12B; they are full re-filings of the registration statement (or a defined portion of it) with whatever changes the registrant has made, again wrapped in EDGAR's standard SGML document blocks. The chain of an original 10-12B plus one or more 10-12B/A records can be reconstructed by joining on the registrant CIK (in entities[].cik) and the SEC file number (in entities[].fileNo), since EDGAR assigns the same 001-xxxxx file number to every amendment in the same registration thread, and ordering by filedAt. Successive amendments tend to grow shorter than the original as registrants address Staff comments narrowly, but pre-effective amendments commonly re-file the entire Information Statement (ex99-1) with marked-up changes.

Evolution of required content over time

The Form 10 / 10-12B disclosure framework has been substantially enriched since EDGAR began accepting filings in 1994. Three regulatory changes are most visible across the dataset's coverage:

Spin-off-specific disclosures — particularly the unaudited pro forma financial statements giving effect to the separation, capitalization, and distribution — have been a stable element of 10-12B filings throughout the dataset's coverage, though their presentation has evolved with successive updates to Article 11 of Regulation S-X. The 2020 amendments under Release 33-10786 restructured the pro forma framework into "Transaction Accounting Adjustments," "Autonomous Entity Adjustments," and optional "Management's Adjustments," and recent records reflect that revised structure.

Evolution of file format over time

Form 10-12B filings span EDGAR's full document-format history:

  • 1994 — circa 2002: ASCII text era. Early records are dominated by plain-text .txt documents wrapped in the same <DOCUMENT>...</DOCUMENT> SGML blocks. Tables are rendered as fixed-width ASCII, and graphics referenced from the document are absent from the dataset by design.
  • Circa 2002 — present: HTML era. Registrants progressively shifted to HTML for the primary document and exhibits. Modern records consist almost exclusively of .htm files with the SGML wrapper preserved on top. PDF documents appear occasionally for graphical or scanned exhibits.
  • XBRL / iXBRL. Form 10-12B has not historically been within the SEC's primary inline-XBRL tagging mandate, which targets financial-statement-bearing periodic and registration forms (10-K, 10-Q, 20-F, 40-F, S-1, etc.). Consequently, metadata.json -> linkToXbrl and dataFiles are typically empty for 10-12B records, and structured financial-data tagging is generally not present even on recent filings. When XBRL data does accompany a 10-12B — for instance because the financial statements were already tagged in a related filing — it appears as additional entries in dataFiles and as <TYPE>EX-101.* documents in the SGML stream.

Interpretation and extraction notes

A few practical points matter when extracting or analyzing these records:

  • The SGML wrapper is part of every document file. Programmatic readers that expect pure HTML must strip everything before the first <HTML> (or <html>) tag and ignore everything after the closing </HTML>; alternatively, they can parse the <DOCUMENT> block to recover <TYPE>, <SEQUENCE>, <FILENAME>, and <DESCRIPTION> headers without consulting metadata.json.
  • metadata.json -> documentFormatFiles is a complete index of what EDGAR received, but image entries (type: GRAPHIC) will not have a corresponding file on disk; consumers should resolve those via documentUrl to sec.gov when needed.
  • The first documentFormatFiles[] entry (sequence: "1") is always the primary 10-12B or 10-12B/A document. In spin-off filings, however, the substantive disclosure narrative typically lives in EX-99.1, not in the primary document. Consumers extracting "the registration statement text" should follow the cross-reference pattern rather than treating the primary document alone as the disclosure body.
  • SIC codes inside entities[].sic are HTML-entity-encoded (&amp; rather than &); downstream processing should decode them.
  • File numbers beginning with 001- indicate Section 12(b) registrants destined for a national securities exchange listing, which is consistent with the 10-12B form's purpose; this can be used as a sanity check on the entity record.
  • 10-12B and 10-12B/A records share the same on-disk shape and metadata schema; the only reliable signal that a record is an amendment is formType (and the matching <TYPE> header in the SGML wrapper). Reconstructing an amendment chain requires joining on CIK and SEC file number across records and ordering by filedAt.
  • Folder names are zero-padded 18-digit accession numbers with dashes removed, while metadata.json -> accessionNo carries the dashed canonical form. Joining records to other EDGAR datasets requires reconciling those two representations.

Who Files or Publishes This Dataset, and When

Who files

The filer is the issuer (registrant) itself — a company registering a class of its equity securities under Section 12(b) of the Securities Exchange Act of 1934 in connection with listing that class on a national securities exchange. The registration statement is signed by the registrant and by an authorized officer and a majority of its board, as required by Form 10's signature instructions and Rule 12b-11.

Typical filer profiles:

  • Spin-off subsidiaries (SpinCos). The dominant population: a subsidiary being separated from a public parent through a pro rata distribution to the parent's shareholders. Because the distribution is generally not a "sale" under the Securities Act (Staff Legal Bulletin No. 4), the SpinCo registers under the Exchange Act on Form 10 rather than offering shares on Form S-1.
  • Carve-out and tracking-stock entities preparing for exchange listing.
  • Reorganized debtors emerging from Chapter 11 with new equity to be listed.
  • Holding companies formed in a reorganization that elect Form 10 registration where exchange listing is contemplated, rather than relying solely on Rule 12g-3 succession.
  • Private operating companies registering an equity class under Section 12(b) for an exchange listing pathway that does not involve a public cash offering.

Persons named in the filing — the parent company, directors and officers, principal shareholders — are subjects of disclosure, not filers. The parent in a spin-off makes its own disclosures (typically a Form 8-K and an information statement to shareholders) but does not sign the SpinCo's Form 10-12B.

Foreign private issuers generally register on Form 20-F instead and are rare in this dataset. Investment companies use the N-series forms and do not file Form 10-12B.

Regulatory framework

  • Section 12(b) of the Exchange Act requires registration of any security before it may be listed on a national securities exchange. Registration is effected by filing a registration statement with the SEC and with the exchange.
  • Section 12(d) governs effectiveness of Section 12(b) registrations. Registration becomes effective 30 days after the exchange certifies the listing approval to the SEC, or earlier if the SEC accelerates.
  • Regulation 12B (Rules 12b-1 through 12b-37) prescribes the general procedural rules — form, signing, amendments, incorporation by reference, and filing requirements — for Exchange Act registration statements and reports.
  • Form 10 and its General Instructions prescribe the content of the registration statement. Form 10 is the SEC's general-purpose Exchange Act registration form, used when no other form is prescribed for the class and registrant.
  • Regulation S-K and Regulation S-X govern non-financial and financial statement disclosure, respectively.

These records are filed (not furnished) and are subject to Section 18 liability and to SEC staff review and comment.

What triggers the filing

Form 10-12B is transaction-driven, not periodic. The trigger is the registrant's intent to have a class of its equity listed on a national securities exchange in a context where the listing — rather than a cash offering — is the operative event:

  • A planned spin-off, split-off, or other distribution by an existing public parent.
  • A corporate reorganization, holding company formation, or bankruptcy emergence producing a new exchange-listed issuer.
  • A direct listing by a private company not using an S-1 (less common).
  • A transfer of listing or restructuring in which the listed class is, in substance, a new class of a new registrant.

The Form 10-12B is the legal instrument that effects Section 12(b) registration; the underlying business event is what makes it necessary at that time.

Timing and effectiveness

  • Effectiveness under Section 12(d). A Section 12(b) registration becomes effective 30 days after the exchange certifies listing approval to the SEC, unless the SEC accelerates. Because exchange certification is typically not given until after SEC staff review concludes, registrants generally file the Form 10-12B months in advance of the planned distribution or listing date.
  • Form 10's General Instruction A also provides a backstop: a Form 10 registration becomes effective automatically 60 days after filing under Section 12(g)(1) mechanics adapted to Form 10. In practice, for a 10-12B the controlling effectiveness path is Section 12(d) plus exchange certification, and registrants almost always coordinate effectiveness with the certification and listing schedule rather than relying on the automatic clock.
  • SEC acceleration. Once staff comments are cleared and the exchange is ready to certify, the registrant typically requests acceleration so effectiveness aligns with the distribution or first trading date.
  • Post-effectiveness. Upon effectiveness, the registrant becomes subject to Exchange Act periodic reporting under Section 13(a) (Forms 10-K, 10-Q, 8-K) and Section 14(a) proxy rules; insiders and 10% holders become subject to Section 16 (Forms 3, 4, 5).

The dataset's earliest records date to January 1994, reflecting EDGAR rollout. Section 12(b) registrations predate EDGAR, but earlier filings exist only on paper.

Form 10-12B/A amendments

A 10-12B/A is an amendment to a previously filed 10-12B, linked by SEC file number. Amendments are filed to:

  • Respond to SEC staff comments during review.
  • Update financial statements when staleness rules require fresher audited annual or unaudited interim financials.
  • Reflect material changes in transaction structure, capitalization, distribution ratio, board composition, or material agreements.
  • Add or replace exhibits, such as the executed separation and distribution agreement, tax opinion, or transition services agreement.
  • Correct or supplement prior disclosure as needed.

A single 10-12B commonly goes through several /A amendments before the registrant requests acceleration. The dataset contains the original and each amendment as distinct accession-numbered records.

Important distinctions

  • 10-12B vs. 10-12G. Form 10-12G registers a class under Section 12(g) (asset/holder threshold registration; generally more than $10 million in assets and 2,000 holders of record, or 500 non-accredited holders, for non-bank issuers). 10-12G effectiveness runs 60 days after filing under Section 12(g)(1). 10-12B is used only when an exchange listing under Section 12(b) is the trigger.
  • 10-12B vs. Form S-1. S-1 registers the offer and sale of securities under the Securities Act; 10-12B registers the class under the Exchange Act for listing. A spin-off uses 10-12B because the distribution is not a sale; an IPO uses S-1. Some transactions use both.
  • 10-12B vs. Form 8-A. Already-reporting issuers listing an additional class generally use Form 8-A, a short-form 12(b)/12(g) registration that incorporates by reference from existing reports. 10-12B is used when there is no Exchange Act reporting history to incorporate, which is why first-time spin-off registrants file 10-12B rather than 8-A.
  • Foreign private issuers. Use Form 20-F for Exchange Act registration and annual reporting.
  • Filer vs. parent. In a spin-off, the SpinCo is the sole registrant and signatory; the parent is a disclosed party, not a filer.
  • Withdrawals. A registrant may file Form RW to withdraw a 10-12B before effectiveness if the transaction is abandoned or restructured.

How This Dataset Differs From Similar Datasets or Filings

Form 10-12B registers a class of securities under Section 12(b) of the Securities Exchange Act of 1934 in connection with listing on a national securities exchange. The forms most often confused with it cluster in four groups: the other Exchange Act registration form (10-12G), the Securities Act offering registrations (S-1, S-4), post-registration periodic and current reports (10-K, 8-K), shareholder-communication filings (Schedule 14C, DEF 14A), and the foreign-issuer counterpart (20-F).

Form 10-12G — Section 12(g) class registration

  • Authority: Exchange Act Section 12(g), as opposed to Section 12(b).
  • Use case: Registers a class of securities for issuers that meet asset/holder thresholds but are not listing on a national exchange (typically OTC).
  • Why 10-12B instead: When the same class will trade on NYSE, Nasdaq, or another national exchange, Section 12(b) controls and 10-12B is required. Disclosure content is essentially identical; only the listing venue determines which form applies.

Form S-1 — Securities Act offering registration

  • Authority: Securities Act of 1933, Section 5; registers an offering of securities, not a class.
  • Use case: IPOs, follow-on cash offerings, carve-out IPOs of a subsidiary.
  • Why 10-12B instead: A pro-rata spin-off distribution to existing shareholders, with no cash consideration and no underwriting, generally does not require Securities Act registration (Staff Legal Bulletin No. 4) and is registered on 10-12B alone. S-1 is appropriate when securities are being sold; 10-12B is appropriate when an existing class is being listed.

Form S-4 — business combination registration

  • Authority: Securities Act Section 5; registers securities issued in mergers, exchange offers, and other business combinations.
  • Use case: Issuance of new shares as consideration in M&A or split-off exchange offers.
  • Why 10-12B instead: Spin-offs structured as exchange offers (parent shareholders tender parent stock for subsidiary stock) require S-4 because securities are being issued for consideration. A standard pro-rata spin-off does not, and uses 10-12B. The two can co-exist (S-4 plus 10-12B) when an exchange offer is paired with an exchange listing.

Form 10-K — annual report

  • Authority: Exchange Act Section 13(a) and Rule 13a-1; recurring periodic report after registration is effective.
  • Use case: Annual audited financials and business disclosure for a company already reporting under the Exchange Act.
  • Why 10-12B instead: 10-12B is the one-time gateway document that makes the registrant a reporting company; 10-K is what it files every year thereafter. 10-12B carries pro forma separation financials; 10-K carries audited historical standalone financials. A new registrant's first 10-K is typically built from its 10-12B but does not replace it.

Form 8-K — current report

  • Authority: Exchange Act Section 13 and Rule 13a-11; event-driven report by an existing reporting company.
  • Use case: Parent's announcements of board approval, record date, distribution date, and completion of a spin-off (Items 1.01, 2.01, 5.02, 7.01, 8.01).
  • Why 10-12B instead: 8-K is filed by the parent to announce the transaction; 10-12B is filed by the spun-off subsidiary to register its securities. An 8-K cannot register a class; a 10-12B cannot satisfy the parent's current-reporting duty. They are complementary, not substitutable.

Schedule 14C / DEF 14A — shareholder communications

  • Authority: Exchange Act Section 14(a) (DEF 14A proxy) and 14(c) (information statement). Governs communications with shareholders, not registration.
  • Use case: 14C when shareholder action is taken without a vote; DEF 14A when a parent-shareholder vote is solicited (for example, on related charter or tax matters).
  • Why 10-12B instead: 14C/14A documents inform or solicit the parent's shareholders; 10-12B addresses the SEC and registers the new class. The Information Statement is often filed as Exhibit 99.1 to the 10-12B and reuses the same narrative, but the 14C/14A by itself does not register securities and does not subject the new entity to Exchange Act reporting.

Form 20-F — foreign private issuer registration and annual report

  • Authority: Exchange Act Sections 12 and 13; serves as both initial registration statement and annual report for foreign private issuers.
  • Use case: Non-U.S. issuers registering or annually reporting on U.S. exchanges, with IFRS financials and home-country governance accommodations.
  • Why 10-12B instead: 10-12B is for U.S. domestic registrants. A spin-off whose new entity qualifies as a foreign private issuer registers on 20-F instead. A 20-F dataset is the foreign-issuer counterpart of 10-12B and 10-K combined.

Boundary summary

Form 10-12B is narrowly the Section 12(b) class-registration document for U.S. domestic issuers listing on a national exchange, used most often for spin-offs. It is not an offering registration (S-1, S-4), not a periodic or current report (10-K, 8-K), not a shareholder communication (14C, DEF 14A), and not the foreign-issuer equivalent (20-F). Its only true twin is 10-12G, which differs solely on listing venue. A complete picture of a spin-off typically requires the parent's 8-K, any 14C or DEF 14A, the new entity's 10-12B, and its subsequent 10-K — each capturing a different slice that 10-12B alone does not provide.

Who Uses This Dataset

Form 10-12B is the first comprehensive disclosure document filed by a company becoming a public reporting issuer through a spin-off or carve-out. Each user group below reads a different slice of the filing.

M&A and spin-off bankers

Coverage and structuring teams on separation, split-off, and Reverse Morris Trust mandates use the dataset as a precedent library. They filter formType and filedAt, build peer sets by industry and size from entities, then pull "Reasons for the Separation," capitalization, pro forma financials, and the separation, tax matters, and transition services agreement exhibits to benchmark SpinCo leverage, dividend policy, TSA pricing and duration, and indemnification caps. Output: fairness-opinion support, structuring memos, and pitch decks anchored to comparable deals.

Securities lawyers and disclosure counsel

Outside counsel and in-house securities lawyers mine the corpus for risk factor language on Section 355 qualification, anti-Morris-Trust restrictions, and successor liability, and pull the full exhibit set — separation, tax matters, employee matters, TSA, IP cross-license, registration rights — to compare drafting conventions for indemnity baskets, survival periods, and step-in rights. Output: working-draft markup and negotiation positions.

Equity research analysts initiating on SpinCos

Sell-side and buy-side fundamental analysts use the 10-12B as the only complete financial document available before "when-issued" trading and the first standalone 10-K. They extract carve-out historical financials, pro forma adjustments, segment disclosure, and standalone-cost MD&A to seed initiation models, and use "Description of Capital Stock" and "Description of Indebtedness" for share count, debt schedule, and interest expense. Output: initiation report, target price, and call timed to distribution.

Event-driven and special-situations hedge funds

Spin-off arbitrage and special-situations PMs track amendment chains (10-12B/A) to monitor SEC review, screen risk factors and "Reasons for the Separation" for parent index-eligibility forced selling and ParentCo deleveraging mechanics, and read the tax matters agreement for the two-year acquisition and buyback restrictions that constrain SpinCo capital action. Output: position thesis sized to the distribution calendar.

Private equity carve-out teams

Sponsors underwriting corporate carve-outs use the employee matters agreement to model pension and benefit transfers, the TSA to size stranded-cost emergence, and the IP cross-license to flag shared assets that complicate financing. Pro forma financials and standalone-cost MD&A are used to pressure-test management projections in diligence. Output: bid models, separation cost estimates, and Day-1 / Day-100 plans.

Corporate development at multi-segment issuers

In-house strategy and corp dev teams pull peer 10-12Bs to benchmark dis-synergy disclosure, SpinCo board composition, charter and bylaw anti-takeover provisions, and retained-stake mechanics. The "Relationship with Parent" section and intercompany agreement schedule scope the internal workstreams. Output: board paper recommending spin, sale, IPO, or deferral.

Researchers studying registration practice, separation governance, and tax-free reorganizations use the full 1994-to-present history with entities, filedAt, and amendment chains to build longitudinal samples — quantifying staff comment cycles, classifying risk factors over time, and tracking tax matters agreement language across IRS guidance changes. Output: empirical papers and policy commentary.

Investor relations and financial reporting teams

IR and reporting teams at issuers approaching their own separation benchmark "Why the Separation" framing, segment renaming, and pro forma presentation against recent peer filings, and pull the exhibit set to anticipate analyst-day questions on TSA exit, dis-synergies, and capital allocation. Output: SpinCo investor deck, Form 10 narrative, and Q&A briefing books.

Forensic accountants and credit analysts

Credit and forensic professionals focus on the carve-out basis-of-presentation footnote, corporate expense allocations, pension and OPEB transfers, and indemnification and contingent liability schedules. Pro forma capitalization, debt schedules, and covenant disclosures feed standalone ratings and bond-pricing models. Output: credit opinions, indenture commentary, and forensic red flags.

ML and NLP teams

Document-intelligence and quant research teams use the corpus as training and evaluation data: a controlled population of registration filings with a stable section taxonomy (Items 1, 1A, 2, 4, 5, 6, 13, 15) across three decades, plus formType, filedAt, and entities for stratified sampling. Workloads include long-context fine-tuning, RAG over registration prose, clause classifiers for tax matters and TSA terms, and table-extraction benchmarks against pro forma statements and exhibit indices.

Specific Use Cases

The following workflows reflect how practitioners actually use the Form 10-12B Files Dataset. Each one ties to specific record components (metadata.json fields, primary registration document Items, and named exhibits) and produces a concrete output.

1. Build a precedent database of separation and TSA agreements

Pull every EX-2.1 (separation and distribution agreement) and the EX-10 series carrying transition services, tax matters, employee matters, and IP cross-license agreements across all 10-12B records, joined to registrant industry via entities[].sic and deal date via filedAt. Compare TSA fee mark-ups, service-tail durations, indemnity baskets and caps, and tax-matters two-year acquisition/buyback restrictions across recent spin-offs. Output: a clause-level precedent library with peer-set comparables that disclosure counsel and bankers cite during drafting and structuring negotiations.

2. Track 10-12B/A amendment chains to model SEC review intensity

Reconstruct each registration thread by joining records on entities[].cik plus entities[].fileNo (the 001- Section 12(b) file number), ordering by filedAt, and counting successive formType: 10-12B/A filings. Diff each amendment's EX-99.1 Information Statement against the prior version to localize Staff-driven changes (risk factors added, MD&A reworked, pro forma adjustments restated). Output: a Staff-comment-cycle dataset for measuring review duration, identifying SpinCos with stale financials triggering re-filings, and timing event-driven positions to expected effectiveness dates.

3. Extract pro forma capitalization and standalone financials for SpinCo initiation models

For each spin-off record, parse Item 13 of the primary document and the financial-statements section of EX-99.1 to capture unaudited pro forma condensed balance sheets, capitalization tables, debt schedules, and standalone-cost MD&A under Article 11 of Regulation S-X (including the post-2020 split into Transaction Accounting Adjustments, Autonomous Entity Adjustments, and Management's Adjustments). Combine with EX-21 for the post-separation legal-entity footprint. Output: pre-distribution initiation models, share-count and interest-expense schedules, and credit-rating inputs available before the SpinCo's first 10-K.

4. Train clause classifiers and section extractors on registration prose

Use formType, filedAt, and entities[].sic to stratify samples across the 1994-to-present coverage, then split each record into Item 1 (Business), Item 1A (Risk Factors), Item 2 (MD&A), Item 6 (Executive Compensation), and the EX-99.1 Information Statement using the SGML <TYPE>/<DESCRIPTION> headers. Train classifiers for tax-matters and TSA clause types, risk-factor topic taxonomies (Section 355, anti-Morris-Trust, successor liability), and table extractors against pro forma and exhibit-index structures. Output: fine-tuned models, RAG indexes, and evaluation benchmarks for registration-document NLP.

5. Benchmark "Reasons for the Separation" and risk-factor framing for in-house IR

For an issuer preparing its own spin-off, filter peer 10-12B records by entities[].sic and recent filedAt, then extract the "Reasons for the Separation," "Relationship with Parent," dis-synergy quantification, and Item 1A risk factors from each peer's EX-99.1. Compare segment renaming, capital-allocation framing, and TSA-exit narrative. Output: SpinCo investor deck language, Form 10 narrative drafting, and analyst-day Q&A briefing books anchored to recent precedent.

6. Map subsidiary and governance structures across separation cohorts

Aggregate EX-21 (subsidiaries) lists, EX-3.1/EX-3.2 (charter and bylaws as effective on registration), and Item 4 beneficial-ownership tables to chart post-separation legal entity trees, anti-takeover provisions (classified board, supermajority, poison pill mechanics), and retained-parent-stake structures. Cross-reference with entities[].stateOfIncorporation to study Delaware-versus-other governance choices. Output: governance benchmarking for corp dev board papers and academic studies of separation-era charter design.

7. Score carve-out accounting quality for credit and forensic review

Read the basis-of-presentation footnote and corporate-expense-allocation disclosures inside the audited carve-out financials in EX-99.1, paired with pension/OPEB transfer mechanics in the employee matters agreement (EX-10) and indemnification schedules in the separation agreement (EX-2.1). Combine with pro forma debt schedules and covenant disclosures from Item 13. Output: standalone credit opinions, indenture commentary, and forensic red-flag lists for SpinCo bond pricing and post-distribution surveillance.

Dataset Access

The dataset is accessible through three complementary endpoints. The index endpoint is open and returns dataset metadata; the archive and per-container endpoints require an API key.

Dataset Index JSON API: https://api.sec-api.io/datasets/form-1012b-files.json

Returns dataset-level metadata (name, description, earliest sample date, form types covered, container format, file types, last update timestamp, total records, total size) along with the full list of container files. Each container entry includes its download URL, key, size in bytes, record count, and last updated timestamp. Use this endpoint to monitor which containers were refreshed in the latest run and to decide which files to download incrementally. This endpoint does not require an API key.

Example response:

Example
1 {
2 "datasetId": "1f13365b-9ae0-697b-b59b-2217c1497c89",
3 "datasetDownloadUrl": "https://api.sec-api.io/datasets/form-1012b-files.zip",
4 "name": "Form 10-12B Files Dataset",
5 "updatedAt": "2026-04-25T02:56:10.779Z",
6 "earliestSampleDate": "1994-01-01",
7 "totalRecords": 17740,
8 "totalSize": 801534093,
9 "formTypes": ["10-12B", "10-12B/A"],
10 "containerFormat": "ZIP",
11 "fileTypes": ["TXT", "JSON", "HTML", "PDF"],
12 "containers": [
13 {
14 "downloadUrl": "https://api.sec-api.io/datasets/form-1012b-files/2025/2025-07.zip",
15 "key": "2025/2025-07.zip",
16 "size": 13818783,
17 "records": 154,
18 "updatedAt": "2026-04-25T02:56:10.779Z"
19 }
20 ]
21 }

Download Entire Dataset: https://api.sec-api.io/datasets/form-1012b-files.zip?token=YOUR_API_KEY

Downloads the complete dataset as a single ZIP archive containing every Form 10-12B and 10-12B/A filing from January 1994 to the latest refresh. This endpoint requires an API key.

Download Single Container: https://api.sec-api.io/datasets/form-1012b-files/2025/2025-07.zip?token=YOUR_API_KEY

Containers are organized by year and month (e.g. 2025/2025-07.zip) and can be downloaded individually instead of pulling the full archive. Container paths are discoverable through the index JSON API. This endpoint requires an API key.

Frequently Asked Questions

What forms does this dataset cover?

The dataset covers exactly two EDGAR form types: 10-12B, the general-purpose Exchange Act registration statement filed under Section 12(b) of the Securities Exchange Act of 1934 to register a class of securities for listing on a national securities exchange, and 10-12B/A, the amendment variant of that registration statement.

What does one record in this dataset represent?

One record is a single EDGAR submission for one accession number, materialized as a folder named after the 18-digit accession number with dashes stripped. The folder contains a metadata.json index plus the textual documents EDGAR received — the primary registration statement, every exhibit document (e.g. EX-2.1 separation agreements, EX-10 material contracts, EX-99.1 Information Statements), and any correspondence — each preserved in its original EDGAR SGML document wrapper.

Who is required to file Form 10-12B?

The filer is the issuer (registrant) itself, signed by an authorized officer and a majority of its board. The dominant population is spin-off subsidiaries (SpinCos) being separated from a public parent through a pro rata distribution; other filers include carve-out and tracking-stock entities, reorganized debtors emerging from Chapter 11, holding companies formed in a reorganization, and private operating companies pursuing a non-S-1 exchange-listing pathway.

What time period does the dataset cover?

The dataset's earliest records date to January 1, 1994, reflecting EDGAR rollout for these filings, and coverage extends through the latest monthly refresh. Section 12(b) registrations predate EDGAR, but earlier filings exist only on paper and are not part of this dataset.

What file format is the dataset distributed in?

The dataset is distributed as monthly ZIP containers organized by year and month (e.g. 2025/2025-07.zip). Inside each container, every accession-number subdirectory holds a metadata.json plus the submission's documents in TXT, HTML, or PDF form, all wrapped in EDGAR's original <DOCUMENT>...</DOCUMENT> SGML headers. Image attachments (.jpg, .gif, .png) are intentionally excluded from disk but remain enumerated in metadata.json -> documentFormatFiles.

How is Form 10-12B different from Form 10-12G?

Both are Exchange Act class-registration forms, but 10-12B is filed under Section 12(b) when the class will be listed on a national securities exchange (NYSE, Nasdaq, etc.), while 10-12G is filed under Section 12(g) for issuers crossing asset/holder thresholds without an exchange listing (typically OTC). Disclosure content is essentially identical; only the listing venue determines which form applies. 10-12B effectiveness is governed by Section 12(d) and exchange certification; 10-12G effectiveness runs 60 days after filing.

How can amendments be linked back to the original filing?

A 10-12B/A is an amendment linked to its original 10-12B by SEC file number. To reconstruct an amendment chain, join records on entities[].cik (the registrant Central Index Key) and entities[].fileNo (the 001-xxxxx Section 12(b) file number, which EDGAR assigns to every amendment in the same registration thread) and order by filedAt. Each amendment is stored as a separate, self-contained record with its own accession number, not as a diff against the original.