Are you looking at Harry Winston Diamond (HWD)? If so, HWD is a Canadian company registered to list its stock on the American exchanges and as such doesn't file a 10-K with the SEC, but instead files a 40-F. Here's a link to their most recent 40-F from the www.sec.gov site:http://www.sec.gov/Archives/edgar/data/841071/00012044591100...American companies file 10-K's.Foreign companies listed on US Exchanges file 20-F's.Canadian companies listed on US Exchanges file 40-F's.That said, if you are looking at HWD, I don't see much in the way of marketable securities on the balance sheet (page 30). They do list their capital assets such as their mines, equipment, and property in footnote 5 on page 40, showing their historical cost and accumulated amortization. That said, these types of assets don't have the kind of wild swings that marketable securities do, and don't get constantly re-adjusted to whatever their current market value would be like marketable securities do anyway. Other than land, which is not depreciated, the assets gradually get amortized/depreciated over time. They might get marked down if there's a permanent impairment, but that's about it.Mike
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