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

Checklist for <strong>Current</strong> Report on SEC Form 8-K (11-04)
(c)
(d)
(e)
may become a direct obligation, if
applicable, or may be accelerated or
increased and the nature of any recourse
provisions that would enable the
registrant to recover from third parties;
(3) The maximum potential amount of
future payments (undiscounted) that
the registrant may be required to make,
if different; and
(4) A brief description of the other terms
and conditions of the obligation or
arrangement that are material to the
registrant.
For purposes of this Item 2.03, direct
financial obligation means any of the
following:
(1) A long-term debt obligation, as defined
in Item 303(a)(5)(ii)(A) of Regulation
S-K;
(2) A capital lease obligation, as defined in
Item 303(a)(5)(ii)(B) of Regulation S-
K;
(3) An operating lease obligation, as
defined in Item 303(a)(5)(ii)(C) of
Regulation S-K; or
(4) A short-term debt obligation that arises
other than in the ordinary course of
business.
For purposes of this Item 2.03, off-balancesheet
arrangement has the meaning set forth
in Item 303(a)(4)(ii) of Regulation S-K or
Item 303(c)(2) of Regulation S-B, as
applicable.
For purposes of this Item 2.03, short-term
debt obligation means a payment obligation
under a borrowing arrangement that is
scheduled to mature within one year, or, for
those registrants that use the operating cycle
concept of working capital, within a
Complied
With
Where Disclosed or
Reason Omitted
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