Current report on SEC Form 8-K checklist - Center for Corporate ...
Current report on SEC Form 8-K checklist - Center for Corporate ...
Current report on SEC Form 8-K checklist - Center for Corporate ...
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
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