8-K
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The 8-K, or current report, is filed by a public registrant to report the occurrence of material corporate events or changes ("triggering event") that are of importance to shareholders or security holders. A company must file this for certain material events, such as acquisitions, change of auditors, and even bankruptcy. The key triggering events include, but are not limited to, earnings announcements, entry into a definitive purchase/sale agreement, completion of an acquisition or disposition of assets, capital markets transactions, and Regulation FD disclosure requirements. The corresponding 8-Ks for these events often contain important information necessary to calculate a company's updated financial statistics, ratios, and trading multiples that may not be reflected in the most recent 10-K or 10-Q. |
Related Terms: | ||
10-K A financial statement that shows the results for the whole year, including the periods covered by ... 10-Q The 10-Q is a quarterly report filed with the SEC by a public registrant that provides ... Proxy Statement A proxy statement is a document that a public company sends to its shareholders prior to ... |
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