In addition to filing annual reports on Form 10-K and quarterly reports on Form 10-Q, public companies must report material corporate events on a more current basis.
Form 8-K is the "current report" companies must file with the SEC to announce major events that shareholders should know about. The instructions for Form 8-K describe the types of events that trigger a public company's obligation to file a current report, including any of the following:
Companies have four days to file a Form 8-K for the events specified in the items in Sections 1-5 and 9 above. However, if the issuer is furnishing a Form 8-K solely to satisfy its obligations under Regulation FD, then the due date might be earlier.
You'll find a company's Form 8-K filings by entering a ticker symbol or company name in the Expanded Search box, and selecting "Current Events" from the form group filter. You can also view the most recent Form 8-K filings submitted to EDGAR by clicking the Today tab and selecting Current Event (8-K) Reports under "Today's SEC Filings Activity"
Section 1
--
Registrant's Business and Operations
Item 1.01
Entry into a Material Definitive Agreement
Item 1.02
Termination of a Material Definitive Agreement
Item 1.03
Bankruptcy or Receivership
Section 2
--
Financial Information
Item 2.01
Completion of Acquisition or Disposition of Assets
Item 2.02
Results of Operations and Financial Condition
Item 2.03
Creation of a Direct Financial Obligation or an
Obligation under an Off-Balance Sheet Arrangement of a Registrant
Item 2.04
Triggering Events That Accelerate or Increase a
Direct Financial Obligation or an Obligation under an Off-Balance
Sheet Arrangement
Item 2.05
Costs Associated with Exit or Disposal Activities
Item 2.06
Material Impairments
Section 3
--
Securities and Trading Markets
Item 3.01
Notice of Delisting or Failure to Satisfy a
Continued Listing Rule or Standard; Transfer of Listing
Item 3.02
Unregistered Sales of Equity Securities
Item 3.03
Material Modification to Rights of Security Holders
Section 4
--
Matters Related to Accountants and Financial
Statements
Item 4.01
Changes in Registrant's Certifying Accountant
Item 4.02
Non-Reliance on Previously Issued Financial
Statements or a Related Audit Report or Completed Interim Review
Section 5
--
Corporate Governance and Management
Item 5.01
Changes in Control of Registrant
Item 5.02
Departure of Directors or Principal Officers;
Election of Directors; Appointment of Principal Officers
Item 5.03
Amendments to Articles of Incorporation or Bylaws;
Change in Fiscal Year
Item 5.04
Temporary Suspension of Trading Under Registrant's
Employee Benefit Plans
Item 5.05
Amendment to Registrant's Code of Ethics, or Waiver
of a Provision of the Code of Ethics
Section 6
--
Reserved (for future use)
Section 7
--
Regulation FD Disclosure
Section 8
--
Other Events
Item 8.01
Other Events (The registrant can use this Item to
report events that are not specifically called for by Form 8-K,
that the registrant considers to be of importance to security
holders.)
Section 9
--
Financial Statements and Exhibits
Item 9.01
Financial Statements and Exhibits