How to read a 10-K
The annual report decoded — risk factors, MD&A, the cash-flow statement, and how to spot a problem in the footnotes.
Guides
Plain English, on the record.
Guides explain the documents, markets, and institutions our reporting depends on. Written by Cayman Journal reporters, edited like the rest of the paper, and updated when the rules change.
How to read the news
How to read a 10-Q
Quarterly filings, what to skim, what to read carefully, and what the SEC won’t let companies hide.
How to read an 8-K
The current report — material agreements, executive changes, and the rare 8-K that moves a stock 20 percent.
How to read Form 4
Insider transactions, how to spot real buying versus tax planning, and what 10b5-1 actually means.
How to read a 13F
Quarterly institutional holdings — what is in them, what is not, and the 45-day lag that means they are already old.
Markets
How interest-rate decisions move markets
The mechanics of a central-bank rate move, from the announcement to the bond curve to your equity portfolio.
What earnings season actually is
How quarterly results are released, why guidance matters more than the print, and what a “miss” really means.
Anatomy of an M&A deal
From the first call to the closing — process, premiums, regulatory hurdles, and how shareholders vote.
Caribbean & Cayman
How CIMA actually regulates
The Cayman Islands Monetary Authority — what it does, what it doesn’t, and how its rules compare to the SEC and FCA.
A short history of offshore finance
How the Caribbean became central to global capital — and why the OECD, EU, and US keep pushing back.
The Cayman real-estate market in five charts
Prices, transaction volume, new permits, foreign buyers, and the gap between Seven Mile Beach and the rest of Grand Cayman.
Suggest a guide: [email protected]. Topics chosen by reader vote each quarter.