Glossary · record convention
Documented-unknown
Documented-unknown is the value the record uses when a filing does not establish a fact. It is never a guess: each one carries a written reason, such as "The 10-K signature block gives the officer's name and title only." On the site it reads as not stated in the source or not established. The gate refuses a documented-unknown that has no reason. The roster uses it for a CFO the signature page does not establish, for example a page signed by an attorney-in-fact, and 45 roster seats carry it today. Fields such as internal promotion and first-time CFO use unknown in the same sense. This is the record's own convention, set out in the methodology.
Sources: the record's methodology
- CFO Tribune methodology: how the record uses this term
Related terms
Guides that use this term
- First-time CFOs: what the filings say and do not say
- How to read a CFO departure filing, line by line
- How to track CFO changes: the record, the data, RSS and the roster
- Internal promotion or outside hire: what the record shows
- Principal financial officer, CFO and chief accounting officer: what each title means in SEC filings
- Reading CFO succession in public filings: what the documents establish
- The four business days: how fast a company must disclose a CFO change, and what an amended 8-K is
- Who signs the 10-K, and the Sarbanes-Oxley Section 302 and Section 906 certifications