Form 8-K

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Form 8-K is a report filed by public companies with the United States Securities and Exchange Commission. After a significant event like bankruptcy or departure of a CEO, a public company must file a Form 8-K within four days to provide an update to their Form 10-K report. For a complete list of events that would trigger a Form 8-K to be filed, see the Official SEC list.

1 Notable Form 8-K Filings
2 Form Uses
3 Reading the Form
4 References
5 External links

[edit] Notable Form 8-K Filings

Google filed an 8-K report after inadvertently posting a PowerPoint presentation containing financial speculation^[1], warning that the projections given in the presentation should not be used in financial planning. Form 8-K a very broad form used to notify investors of any unscheduled material event that is important to shareholders or the SEC. This is one of the most common types of forms filed with the SEC.

[edit] Form Uses

Form 8k is used to notify investors of a current event. These events include:

Material agreements
Bankruptcies
Asset movement
Result of operations and financial condition
Financial obligations
Material impairments
Delisting or transfer exchange notices
Unregistered equity sales
Modifications to shareholder rights
Change in accountant
SEC investigations and internal reviews
Financial non-reliance notices
Changes in control of the company
Departure or appointment of company officers
Amendments to company bylaws or other similar documents
Trading suspension
Change in credit
Change in company status
Other events
Financial exhibits

Investors should always read any 8-K filings that are made by companies in which they are invested. These reports are both material and relevent to the company, and often contain information that will affect the share price.

[edit] Reading the Form

Typically an 8-K filing will only have two major parts. They are:

The name and description of the event - this contains all the information that the company feels is relevent to shareholders and the SEC. It is important to read this information over, as it has been deemed "material" by the company.
Any exhibits that are relevent - these exhibits may include financial statements, press releases, data tables, or other information that is referenced in the description of the event.