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The video tutorial explains how to read a 10-K form, which is a comprehensive annual report filed with the Securities and Exchange Commission. It uses 3M's 2017 10-K as an example, noting its 176 pages, which is longer than some companies like Apple and Alphabet but shorter than GE. Key to successfully analyzing a 10-K is knowing where to look in the document. A significant portion of the 10-K includes exhibits at the end, such as the executive life insurance plan. The speaker expresses trust in the company's compensation, audit committees, and auditors, indicating that the overall effort required to review a 10-K may be less daunting than it appears.