Corporate reports & securities filings · Core
Exhibit
Also called: contract exhibit, filing exhibit
ELI5
A document attached to a regulatory filing.
Used in conversation
“The material contract was filed as an exhibit to the annual report.”
Definition
A document filed as an attachment to a regulatory report.
Here “Exhibit” means: A document filed as an attachment to a regulatory report.
Pitch context
You will see “Exhibit” in annual reports, earnings decks, filings and investor presentations when the discussion reaches corporate reports & securities filings.
Why it matters: In corporate reports & securities filings, a loose definition can change rights, obligations, approval, disclosure or enforceability.
Caution
Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.
Sources & evidence · 8
Direct term-level sources and supporting source families.
- U.S. Acquisition.gov — Federal Acquisition Regulation Part 15 — Contracting by NegotiationDirect source · primary · checked 2026-08-16
- UK Government — Groceries Supply Code of PracticeDirect source · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — How to Read a 10-KDirect source · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — EDGAR and filing resourcesDirect source · primary · checked 2026-08-16
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- OECD — G20/OECD Principles of Corporate Governance 2023Supporting source family · institutional · checked 2026-08-16
- National Institute of Standards and Technology — Computer Security Resource Center GlossarySupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16