What a bank holding company’s 10-K contains

The form, and where its skeleton comes from

An annual report on Form 10-K is not free-form. The Securities and Exchange Commission publishes the form itself, and the form sets the order: four numbered Parts, and inside them a sequence of numbered Items with fixed captions. Part I begins with Item 1, Business. [1]

SEC FORM 10-K · THE FORM ITSELF · form10-k.pdf · sec.gov

That is the whole trick of reading one. The document a company files is long, but its order is not invented by the company. The same Item number sits in the same Part in every filer’s report, so a reader who wants a particular disclosure goes to a Part and then to an Item, rather than reading forward from the cover. The captions quoted throughout this piece are taken from the form file rather than retyped, because an extraction that drops a ligature will silently turn a caption into something that does not exist.

Nothing about the skeleton is specific to banking. A bank holding company files the same four Parts and the same numbered Items as any other domestic registrant, and the banking content sits inside those Items rather than in items of its own. That is worth saying at the start, because it sets the limit of what the form can tell a reader: the form fixes where a disclosure goes, and the filer supplies what goes there.

Part I: the business and its risks

Part I opens with Item 1, Business. The risk disclosures follow as Item 1A, “Item 1A. Risk Factors”, and cybersecurity has an item to itself, “Item 1C. Cybersecurity”.

SEC FORM 10-K · THE FORM ITSELF · form10-k.pdf · sec.gov

This publication describes where those items are and does not characterize what any particular filer has written inside them. Item 1A is a location in a document. What a given company has put there is the company’s own text, and summarizing it is a different exercise from saying where to find it.

Part II: the numbers

Part II is where the financial disclosure sits. It holds the market information, management’s discussion, and the financial statements, as Items 5, 7 and 8. Two of those captions read, in the form’s own words, “Item 7A. Quantitative and Qualitative Disclosures About Market Risk” and “Item 8. Financial Statements and Supplementary Data”.

SEC FORM 10-K · THE FORM ITSELF · form10-k.pdf · sec.gov

For a bank holding company this is the Part in which the balance sheet and the income statement appear, and it is also the Part whose figures are tagged and republished as machine-readable data — which is the subject of the last section of this piece. The bank inside the holding company reports its own condition on an entirely separate form, four times a year, and that form is described in the piece on the quarterly Call Report.

Part III: governance and compensation

Part III covers governance and compensation, running from Item 10 to Item 14. Two of its captions are “Item 11. Executive Compensation” and “Item 14. Principal Accountant Fees and Services”.

SEC FORM 10-K · THE FORM ITSELF · form10-k.pdf · sec.gov

Charterbend names no individual officer or director anywhere, so Part III appears on this site as a location and a caption and nothing more. The rule behind that is set out on the standards page: the documents say what they say about an institution, and there is nothing this publication could truthfully add about a named private individual that the filings do not already record about the company.

Part IV: exhibits, and the optional summary

Part IV is exhibits and schedules, at Item 15 — “Item 15. Exhibits and Financial Statement Schedules” — and the form ends with an optional summary at Item 16.

SEC FORM 10-K · THE FORM ITSELF · form10-k.pdf · sec.gov

Item 15 is where the exhibits are listed, and the exhibits are separate files rather than pages of the report. One of them, exhibit 21, is the list of subsidiaries; in the filing opened below it is a document of its own, and it is the source behind the structure described in how the corporation is organized.

The item map

SEC FORM 10-K · THE FORM ITSELF · form10-k.pdf · sec.gov

The table lists the items for which the form file was read directly. It is a map of locations and not a ranking: this publication does not say that one item repays attention more than another, and a reader looking for a particular disclosure is better served by knowing where it sits than by being told what to think of it.

Finding the document: the index page and the accession number

A filing on EDGAR has an index page, and the index page is the right place to start, because it lists every document in the submission and gives each one its file name. The submission as a whole carries an accession number, and that number is the only identifier that survives a reindex: paths move, the accession does not.

An annual report is also not one file. It is a submission, and a submission is a bundle: the report itself, the exhibits that Item 15 lists, and the machine-readable files that carry the tagged figures. The index page is the manifest for that bundle. Opening it first answers a question that reading the report cannot, which is what else was filed on the same day under the same number and therefore belongs to the same annual statement.

The most recent annual report of this filer covers the year ended December 31, 2025 and was filed on March 2, 2026 under accession 0000715072-26-000017. [2]

FORM 10-K · FY 2025 · 0000715072-26-000017 · sec.gov

That is why every citation on this site carries the accession number beside the link. A bare URL to an EDGAR path is a citation with a shelf life; the accession number identifies the submission itself, and a document that has moved can be found again from it.

One filing, opened

The index page for that accession lists 173 documents. The annual report itself is one of them: a file named rnst-20251231.htm, filed as inline XBRL, of about 6.8 megabytes.

FORM 10-K · FY 2025 · 0000715072-26-000017 · sec.gov

A file of that size in that format is a single document with its figures tagged in place, which is why a plain fetch of it returns tagging rather than readable prose. That is a practical fact about how such a filing must be handled, not a remark about how it is written.

Exhibit 21 is in the same index, as rnst12312025ex21_subsidiar.htm, typed EX-21, and it is a list of subsidiaries with their jurisdictions. [2]

FORM 10-K · FY 2025 · 0000715072-26-000017 · sec.gov

The totals that are published separately

Not every figure in an annual report has to be read out of the annual report. Because the statements are tagged, the SEC republishes each tagged concept as its own machine-readable series, with the period end and the form it came from attached to every value. Assets at December 31, 2025, as reported on Form 10-K, were $26,751,426,000. [3]

SEC XBRL · us-gaap:Assets · 31 DEC 2025 · CIK 0000715072 · data.sec.gov

Two properties of that series are worth stating. It carries the period end, so a figure can never be quoted without the date it belongs to; and it carries the form, so a figure from an annual report can be told apart from a figure from a quarterly one. Both are also why the same number, read from a different register, can legitimately differ: it may be a different entity or a different report date rather than a mistake.

What this piece does not do

It does not say which item an investor should read, because that would be advice and this publication gives none. It does not summarize or characterize the risk factors of any filer. It does not describe the document as clear or as difficult; describing a form is not the same as judging one. And it makes no claim about the contents of the documents in that submission that are not named above, because they were not opened.

What it does leave is a procedure that works on any annual report: find the accession, open the index, note which exhibits exist as separate files, go to the Part the disclosure belongs to, and take the figures from the tagged series where a tagged series exists. Every document named here is listed again, with its identifier, in the source register, and the terms used along the way are defined in the glossary.

Charterbend does not provide investment advice. It does not rate, recommend or value any security or institution, and nothing here is an offer or a solicitation to buy or sell anything.