General Motors Company (aka 'new GM') on Wednesday (7 April, 2010) said it had completed fresh-start accounting and booked a net loss of US$4.3bn on global revenue of $57.5bn for the period 10 July to 31 December 2009, and was filing its third quarter 2009 Form 10-Q and 2009 Form 10-K with the US Securities Exchange Commission (SEC) today.