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Current report on SEC Form 8-K checklist - Center for Corporate ...

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Checklist <strong>for</strong> <str<strong>on</strong>g>Current</str<strong>on</strong>g> Report <strong>on</strong> <strong>SEC</strong> <strong>Form</strong> 8-K (11-04)<br />

presentati<strong>on</strong> is provided <strong>on</strong> the<br />

registrant's website, together with any<br />

in<strong>for</strong>mati<strong>on</strong> that would be required<br />

under Secti<strong>on</strong> 244.100 of Regulati<strong>on</strong><br />

G; and<br />

(4) The presentati<strong>on</strong> was announced by a<br />

widely disseminated press release, that<br />

included instructi<strong>on</strong>s as to when and<br />

how to access the presentati<strong>on</strong> and the<br />

locati<strong>on</strong> <strong>on</strong> the registrant's website<br />

where the in<strong>for</strong>mati<strong>on</strong> would be<br />

available.<br />

Instructi<strong>on</strong>s to Item 2.02<br />

1. The requirements of this Item 2.02 are<br />

triggered by the disclosure of material<br />

n<strong>on</strong>public in<strong>for</strong>mati<strong>on</strong> regarding a completed<br />

fiscal year or quarter. Release of additi<strong>on</strong>al<br />

or updated material n<strong>on</strong>public in<strong>for</strong>mati<strong>on</strong><br />

regarding a completed fiscal year or quarter<br />

would trigger an additi<strong>on</strong>al Item 2.02<br />

requirement.<br />

2. The requirements of paragraph (e)(1)(i) of<br />

Item 10 of Regulati<strong>on</strong> S-K (or paragraph<br />

(h)(1)(i) of Item 10 of Regulati<strong>on</strong> S-B in the<br />

case of a small business issuer) shall apply to<br />

disclosures under this Item 2.02.<br />

3. Issuers that make earnings announcements or<br />

other disclosures of material n<strong>on</strong>public<br />

in<strong>for</strong>mati<strong>on</strong> regarding a completed fiscal<br />

year or quarter in an interim or annual <str<strong>on</strong>g>report</str<strong>on</strong>g><br />

to shareholders are permitted to specify<br />

which porti<strong>on</strong> of the <str<strong>on</strong>g>report</str<strong>on</strong>g> c<strong>on</strong>tains the<br />

in<strong>for</strong>mati<strong>on</strong> required to be furnished under<br />

this Item 2.02.<br />

4. This Item 2.02 does not apply in the case of a<br />

disclosure that is made in a quarterly <str<strong>on</strong>g>report</str<strong>on</strong>g><br />

filed with the Commissi<strong>on</strong> <strong>on</strong> <strong>Form</strong> 10-Q (or<br />

<strong>Form</strong> 10-QSB) or an annual <str<strong>on</strong>g>report</str<strong>on</strong>g> filed with<br />

the Commissi<strong>on</strong> <strong>on</strong> <strong>Form</strong> 10-K (or <strong>Form</strong> 10-<br />

Complied<br />

With<br />

Where Disclosed or<br />

Reas<strong>on</strong> Omitted<br />

17

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