Medical Devices & Supplies › Disclosure examples

Medical Devices & Supplies: Supplier finance programs (ASU 2022-04)

Note: ASU 2022-04 requires disclosure of key terms, outstanding obligations and a roll-forward for supplier finance programs.

3M CO (MMM) · Form 10-K for period ended 2025-12-31 · filed 2026-02-03 · Section: For the Year Ended December 31, 2025

TABLE OF CONTENTS PAGE
PART I 4
Item 1. Business 4
Item 1A. Risk Factors 10
Item 1B. Unresolved Staff Comments 18
Item 1C. Cybersecurity 18
Item 2. Properties 19
Item 3. Legal Proceedings 19
Item 4. Mine Safety Disclosures 20
PART II 20
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 20
Item 6. [Reserved] 20
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations 20
Overview 21
Results of Operations 22
Performance by Business Segment 25
Performance by Geographic Area 27
Critical Accounting Estimates 31
New Accounting Pronouncements 33
Financial Condition and Liquidity 33
Financial Instruments 36
Item 7A. Quantitative and Qualitative Disclosures About Market Risk 36
Item 8. Financial Statements and Supplementary Data 36
Index to Financial Statements 36
Management’s Responsibility for Financial Reporting 37

Verbatim excerpt (294 words), formatting simplified. View full filing on EDGAR →

See all Supplier finance programs (ASU 2022-04) examples →

Templates & resources

AICPA & CIMA – SEC reporting resources (AICPA & CIMA · Professional body · Free / member)
BDO Accounting, Reporting & Compliance Hub (ARCH) (BDO · Firm guide · Free)
Deloitte DART – Roadmap Series (Deloitte · Firm guide · Free)
Grant Thornton Insights (Grant Thornton · Firm guide · Free)
KPMG Financial Reporting View (KPMG · Firm guide · Free)
PwC Viewpoint (PwC · Firm guide · Free / paid)
RSM Financial Reporting Resource Center (RSM · Firm guide · Free)
SEC – EDGAR Full Text Search (SEC · Regulator · Free)

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TABLE OF CONTENTS	PAGE
PART I	4
Item 1. Business	4
Item 1A. Risk Factors	10
Item 1B. Unresolved Staff Comments	18
Item 1C. Cybersecurity	18
Item 2. Properties	19
Item 3. Legal Proceedings	19
Item 4. Mine Safety Disclosures	20
PART II	20
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	20
Item 6. [Reserved]	20
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations	20
Overview	21
Results of Operations	22
Performance by Business Segment	25
Performance by Geographic Area	27
Critical Accounting Estimates	31
New Accounting Pronouncements	33
Financial Condition and Liquidity	33
Financial Instruments	36
Item 7A. Quantitative and Qualitative Disclosures About Market Risk	36
Item 8. Financial Statements and Supplementary Data	36
Index to Financial Statements	36
Management’s Responsibility for Financial Reporting	37