Series 79: Current Reports: Form 8-K

Current Reports: Form 8-K

Public companies must report certain important “current information” on Form 8-K. Unlike the quarterly and annual reports described previously, which must be filed regularly and which must include specific content, a company files an 8-K only when it has a material event to report to shareholders. The instructions for Form 8-K specify more than two dozen material events that must be reported. The following are the “triggering events” that are most relevant to investment bankers:

• • Entry into, or termination of, a “material definitive agreement”
• • Bankruptcy or receivership
• • Completion of acquisition or disposition of assets
• • Disclosure of results of operations and financial condition
• • The creation, acceleration, or increase in amount of a direct financial obligation or obligation under an off-balance sheet arrangement
• • Material impairments
• • Notice of delisting or transfer of listing
• • Material mo