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)
acceleration that apply; and
(4) Any other material obligations of the
registrant that may arise, increase, be
accelerated, or become direct financial
obligations as a result of the triggering
event or the increase or acceleration of
the obligation under the off-balancesheet
arrangement or its becoming a
direct financial obligation of the
registrant.
For purposes of this Item 2.04, the term
direct financial obligation has the meaning
provided in Item 2.03 of Form 8-K, but shall
also include an obligation arising out of an
off-balance-sheet arrangement that is accrued
under SFAS No. 5, Accounting for
Contingencies, as a probable loss
contingency.
For purposes of this Item 2.04, the term offbalance-sheet
arrangement has the meaning
provided in Item 2.03 of Form 8-K.
For purposes of this Item 2.04, a triggering
event is an event, including an event of
default, event of acceleration or similar
event, as a result of which a direct financial
obligation of the registrant or an obligation
of the registrant arising under an off-balancesheet
arrangement is increased or becomes
accelerated or as a result of which a
contingent obligation of the registrant arising
out of an off-balance-sheet arrangement
becomes a direct financial obligation of the
registrant.
Instructions to Item 2.04
1. Disclosure is required if a triggering event
occurs in respect of an obligation of the
registrant under an off-balance-sheet
arrangement and the consequences are
material to the registrant, whether or not the
registrant is also a party to the transaction or
Complied
With
Where Disclosed or
Reason Omitted
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