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

Checklist for <strong>Current</strong> Report on SEC Form 8-K (11-04)
registrant's operating cycle that is longer than
one year, as discussed in Accounting
Research Bulletin No. 43, Chapter 3A,
“Working Capital.”
Instructions to Item 2.03
1. A registrant has no obligation to disclose
information under this Item 2.03 until the
registrant enters into an agreement
enforceable against the registrant, whether or
not subject to conditions, under which the
direct financial obligation will arise or be
created or issued. If there is no such
agreement, the registrant must provide the
disclosure within four business days after the
occurrence of the closing or settlement of the
transaction or arrangement under which the
direct financial obligation arises or is created.
2. A registrant must provide the disclosure
required by paragraph (b) of this Item 2.03
whether or not the registrant is also a party to
the transaction or agreement creating the
contingent obligation arising under the offbalance-sheet
arrangement. In the event that
neither the registrant nor any affiliate of the
registrant is also a party to the transaction or
agreement creating the contingent obligation
arising under the off-balance-sheet
arrangement in question, the four business
day period for <strong>report</strong>ing the event under this
Item 2.03 shall begin on the earlier of (a) the
fourth business day after the contingent
obligation is created or arises, and (b) the day
on which an executive officer, as defined in
Exchange Act Rule 3b-7, of the registrant
becomes aware of the contingent obligation.
3. In the event that an agreement, transaction,
or arrangement requiring disclosure under
this Item 2.03 comprises a facility, program,
or similar arrangement that creates or may
give rise to direct financial obligations of the
registrant in connection with multiple
Complied
With
Where Disclosed or
Reason Omitted
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