Item 2 04 of form 8-k pdf

Unlike most form 8k filings, there is no requirement that an item 8. Apr 20, 2020 in addition, on april 3, 2020, the company furnished a current report on form 8 k in which the company disclosed, among other matters, information about the companys estimated loss of revenue per. Form 8k is a very broad form used to notify investors in united states public companies of specified events that may be important to shareholders or the united states securities and exchange. Mar 05, 2010 form 8k item pre2004 item safe harbor. A foreign issuer uses a form 6 k, which has different requirements. Include the other information disclosure in the periodic. Check the appropriate box below if the form 8 k filing is intended to simultaneously satisfy the filing obligation of the regis trant under any of the following provisions. Overview of presentation setting the stage for the new form 8k rules areas of particular focus material agreements item 1.

As noted above, items 2 to 8 must be presented in order, and information about obtaining additional information must be on the back cover. Federal register use of form s8, form 8k, and form 20. More than 150 years after the founding of our firm, sidley today comprises a diverse group of legal professionals from many cultures who are dedicated to teamwork, collaboration and. Delaware state or other jurisdiction of incorporation 943025021 i. The second section discusses each reportable event and includes practice tips for. This proposed item would retain most of the substantive requirements included in item 2 of existing form 8k. Form 8k may be used by a registrant to satisfy its filing obligations. Issuers will be required to file an 8k under item 2. An audited table of financial highlights covering a fiveyear period must be disclosed. Companies are required to comply with these amendments to form 8k as of august 23, 2004. Federal register use of form s8, form 8k, and form 20f. K is being furnished and is not filed for purposes of section 18 of the securities act of 1934, and may not be deemed incorporated by reference in any filing.

Form 8k current report pursuant to section or 15d of the securities exchange act of 1934 and section 3654 of the postal accountability and enhancement act of 2006 date of report date of. A how to guide the sec has adopted new regulation g under the securities exchange act of 1934 and amendments to regulation sk and form. The information in this form 8k, including the exhibits, should be read in conjunction with the 2007 10k and subsequent sec filings. In addition, the sec expanded two preexisting form 8 k items.

If a report on form 8 k contains disclosures under item 2. Form of prospectus disclosing information, facts, events covered in both forms 424b2, 424b3. K is the form on which public companies report, on a current basis, the occurrence of significant corporate events. The following is a brief description of each of the events that trigger an 8 k filing requirement. As filed on form 8ka on december 2, 2015 amended and. Another reason to make a late form 8k submission rather than provide the other information disclosure is to preserve the furnished status of reports made under items 2. A summary of the items that comprise revised form 8k follows. A copy of the press release is furnished as exhibit 99. February 4, 2015 united states postal service exact name of registrant as specified in its charter na na 41076000.

A practical guide provides a summary of both the substantive and procedural aspects of form 8k. Item 2 currently requires disclosure if a company or any of its majorityowned subsidiaries has acquired or disposed of a significant amount of assets, otherwise than in the ordinary course of business. As filed on form 8ka on december 2, 2015 amended and restated bylaws of the aes corporation article i offices section 1. The description of the notes, the indenture and the supplemental indenture contained in this current report on form 8k form 8k is qualified in its entirety by reference to the complete text of the indenture and the supplemental indenture which are filed as exhibits 4. No form 8k needs to be filed if the agreement, even if material, is terminated by its terms. Form 8k filing lag by section subsample of firms reporting. An ataglance chart that outlines the new form 8 k sections, their corresponding item from the old form 8 k, and each item s relation to safe harbor provisions and s3 eligibility. We observe that the newly required 8k items constitute over half of all filings and. Frequently asked questions about form 8k general description and summary of 8k items what is form 8.

Mar 02, 2016 form 8k current report pursuant to section or 15d of the securities exchange act of 1934. Sec amends form 8k to expand required disclosure and. Form 8k report or by amendment not later than 71 calendar days after the date that initial form 8k was required to be filed. Form 8k current report pursuant to section or 15d of the securities exchange act of 1934 and section 3654 of the postal accountability and enhancement act of 2006 date of report date of earliest event reported. Exhibits must be filed as required by the relevant form 8k item. Because each of these transactions already would have been required to be reported on form 8k pursuant to item 2. In addition, the sec expanded two preexisting form 8k items. Form 8 k is used to notify investors of a current event. Form 8 k current report pursuant to section or 15d of the securities exchange act of 1934 and section 3654 of the postal accountability and enhancement act of 2006 date of report date of earliest event reported. If a report on form 8k contains disclosures under item 2. Jan 22, 2010 sec corrects interpretation regarding item 2.

Ultimate annotated form 8k jasso lopez public company. Public announcement or release by company or person acting for. The information in this form 8k, including the exhibits, should be read in conjunction with the 2007 10k and subsequent sec. Sec cracks down on failure to file 8k for financing.

In addition, on april 3, 2020, the company furnished a current report on form 8k in which the company disclosed, among other matters, information about the companys estimated loss of. A foreign issuer uses a form 6k, which has different. Division of corporation finance staff financial reporting manual. Section 1 registrants business and operations item 1.

Other events on june 5, 2015, garmin issued a press release, a copy of which is attached hereto as exhibit no. A summary of the items that comprise revised form 8 k follows. These types of events include signing, amending or terminating material definitive agreements not made in the ordinary course of business, bankruptcies or receiverships, mine shutdowns or violations of mine health and safety laws, consummation of a material asset acquisition or sale, results of operations and. Triggering events that accelerate or increase a direct financial obligation or an obligation under an offbalance sheet arrangement. An ataglance chart that outlines the new form 8k sections, their corresponding item from the old form 8k, and each items relation to.