01—Abstract
Summary
Summary of the 10-K/A filed September 24, 2003. Cited figures are marked; the original filing is the authoritative source.
This is a limited amendment (Form 10-K/A) to EQT Corporation's annual report for the fiscal year ended December 31, 2002.
The original 10-K was filed March 3, 2003, and a prior 10-K/A was filed March 5, 2003. The company filed this amendment in response to SEC staff comments made during review of a Form S-4 registration statement for exchanging its privately placed 5.15%a Notes due 2018. The amendment restates only Item 14 (Controls and Procedures) and includes an exhibit index.
It does not contain financial statements, operating results, reserve data, or business discussion, so it provides no new financial information for investors. The restated Item 14 states that the CEO and CFO concluded disclosure controls and procedures were effective as of the end of the period, and that there were no significant changes in internal controls over financial reporting in the fourth quarter of 2002 that materially affected, or were reasonably likely to materially affect, those controls. The company explicitly did not update the disclosure to a later date.
The date of September 24, 2003 cited in the request does not appear in the provided text, which references only the March 2003 original and amendment filings. For investors, the key takeaway is that this filing is a procedural SEC-driven clarification rather than a material event. Investors seeking EQT's 2002 financial performance, reserves, or strategy should consult the original 10-K filed March 3, 2003, and the proxy statement for the May 15, 2003 annual meeting, which govern Part III disclosures and are incorporated by reference.
02—Key points
Key Highlights
- Filing type: Amendment (10-K/A) to the FY2002 Form 10-K, filed in response to SEC comments tied to an S-4 registration for exchanging 5.15% Notes due 2018.
- Scope is narrow: only Item 14 (Controls and Procedures) is restated; no financial statements or operating data are included.
- Management concluded disclosure controls and procedures were effective as of the end of the period covered by the report.
- No significant changes in internal controls over financial reporting were reported for Q4 2002.
- The amendment does not update disclosures to a later date; it speaks as of the original filing period.
- Prior filings: original 10-K filed March 3, 2003, and a 10-K/A filed March 5, 2003. The exhibit index references incorporated exhibits such as the Restated Articles (May 1, 2001) and a 2002 executive incentive program.
- Part III items (directors, executive compensation, ownership) are incorporated by reference from the proxy for the May 15, 2003 annual meeting.
03—Questions
Frequently Asked Questions
Why did EQT file this amendment?
EQT filed it in response to SEC staff comments received during review of a Form S-4 registration statement for exchanging its privately placed 5.15% Notes due 2018. The amendment restates Item 14 (Controls and Procedures) to address those comments.
Does this filing contain new financial results for EQT?
No. The amendment restates only Item 14 and includes an exhibit index. It contains no financial statements, revenue, earnings, or reserve data. Investors should refer to the original 10-K filed March 3, 2003 for 2002 financial results.
Did EQT identify any control weaknesses?
No. The CEO and CFO concluded that disclosure controls and procedures were effective as of the end of the period, and the company reported no significant changes in internal controls over financial reporting in Q4 2002 that materially affected or were reasonably likely to materially affect those controls.
Where can I find executive compensation and governance details?
Part III items 10 (in part), 11, 12, and 13 are incorporated by reference from the proxy statement for the May 15, 2003 annual meeting. The Performance Graph, Compensation Committee Report, and Audit Committee Report are excluded from that incorporation and must be reviewed separately in the proxy.
04—Continue