1.1.4. Current Reports: Form 8-K
Unlike the quarterly and annual reports described previously, which must be filed regularly and which must include specific content, a public company must file Form 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” (e.g., a merger 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 modi