The default form for registering a class of securities under Sections 12(b) or 12(g) of the Exchange Act. Even though Form 10 is the basic Exchange Act registration statement, it is rarely used because of the availability of the shorter and less burdensome Form 8-A, which can be used by issuers required to file reports under Section 13 or Section 15(d) of the Exchange Act. Form 10 of the Exchange Act requires financial statements and a wider range of company information than would be included in a Form 8-A. The information required to be disclosed in a Form 10 is similar to the company information required to be disclosed in a registration statement on Form S-1. For more information, see Practice Note, Registration Statement: Form 10.