# Distress records `DIST` opens the M&A pane (`MA`) on its **Distress** tab: dated public records about companies in difficulty, one list per source. The tab is free and needs no account. The arrows (or a click) switch between the four sources; Enter opens a record with its full text, source link and licence; `t` opens the company's ticker when the record names one that trades; `o` opens the source document. The lists repeat what each source published, with its date. They contain no scores, rankings or predictions, and none of them says how a company will fare. A company missing from a list is not a finding: each source covers only some companies, some forms and some time, and collection can lag or fail. ## 8-K Current reports filed with the SEC under Item 1.03 (bankruptcy or receivership) and Item 2.04 (a triggering event that accelerates or increases a financial obligation). The **Items** filter switches to Item 3.01 notices (a delisting, or a failure to meet a continued listing standard, which is often a minimum bid price deficiency). Each list holds the 200 most recent filings. The headline and summary are generated from the filing text; the filing itself is the authoritative record. A filer with no trading symbol is listed under its company name and CIK and offers no ticker. ## Going concern Going-concern notes in 10-K and 10-Q filings, read from the SEC Financial Statement and Notes data sets. Those data sets are published monthly, so a note appears weeks after its filing; the footer names the latest month. Each company appears once, for its latest filing that carries a going-concern note. A later filing without the note does not mean the doubt was resolved. The **Disclosure** filter starts on *Substantial doubt disclosed*: the filing states substantial doubt about the company's ability to continue as a going concern, and does not conclude that management's plans alleviate it. The other readings are *Substantial doubt alleviated* (the filing concludes that plans alleviate the doubt), *Policy text only* (the note describes the assessment without disclosing doubt) and *Unclear*. The quote is the filing's own sentence; the reading and summary are generated from the note text, and the note in the filing governs. *Assessed over* is the period the filing says its assessment covers, usually one year after the statements are issued; it is not a date by which anything happens. With *All* chosen, the Disclosure column reads red for doubt disclosed, green for doubt alleviated and quiet for policy text only. ## Listings Designations published by the Taiwan Stock Exchange and the Taipei Exchange: delisted securities, securities the exchange moved to a changed trading method, and suspended securities. A listing status is a fact about the security, not a statement about the company's solvency: a merger can end a listing too. Only delistings carry an official date. For the other designations the exchanges publish the current list without a designation date, so the **Date basis** column says *First seen*: the day the row was first observed on the exchange's list. A designation that leaves the list is marked as removed; removal is not a statement that the company recovered. Delisted securities offer no ticker. ## Insolvency Company insolvency notices from the BODACC in France and The Gazette in the United Kingdom, newest publication first. Notices about individuals are not collected. **Procedure** groups notices into kinds (liquidation, administration, claims notices and so on); **Notice** is the publisher's own label: the French judgment label, or the Gazette notice title with its section (*MVL* is a members' voluntary winding up, which a solvent company can use; *CVL* is a creditors' voluntary winding up). A French notice can later be rectified or cancelled, and the list shows that status. Search matches the start of a company name. Notices are not linked to listed companies, so none offers a ticker. The Procedure column is coloured by how far a procedure has gone: a liquidation or a winding-up order red; administration, receivership, a winding-up petition or a French reorganisation (*redressement judiciaire*) amber; a safeguard or a restructuring plan in the accent; claims, creditors' meetings and closures quiet. A members' voluntary winding up is a solvent company closing and stays quiet, as does a notice later rectified or cancelled. The Notice column keeps the publisher's own wording, untranslated. In the 8-K list a bankruptcy or receivership item reads red and an obligation trigger or a listing notice amber; on Listings a delisting reads red, a suspension or a changed trading method amber, and a designation that left the list quiet. The words are always shown. ## Sources and licences Every record links to its source. The detail view reproduces the licence each source publishes under: - 8-K filings and going-concern notes: SEC EDGAR filings and the SEC Financial Statement and Notes data sets. - Taiwan listings: Financial Supervisory Commission, Securities and Futures Bureau; Taiwan Stock Exchange; Taipei Exchange. Open Government Data License, version 1.0 (data.gov.tw datasets 11543, 11760 and 11736). - France: Direction de l'information légale et administrative (DILA), BODACC, under the Licence Ouverte / Open Licence 1.0. - United Kingdom: The Gazette, under the Open Government Licence v3.0, Crown copyright. Personal data is excluded. No source endorses Gloom. ## Command line `gloom fn DIST` prints the same lists. `--view` picks the source (`filings`, `going-concern`, `listings`, `insolvency`); `--items`, `--verdict`, `--status`, `--exchange`, `--country`, `--procedure` and `--name` narrow them as the tab's filters do. `gloom shot DIST --view listings` saves a screenshot of one source.