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 ...

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29.10.2014 Views

Checklist for ong>Currentong> Report on SEC Form 8-K (11-04) (b) (c) pursuant to Rule 2-02 of Regulation S-X. (3) With regard to the acquisition of one or more real estate properties, the financial statements and any additional information specified by Rule 3-14 of Regulation S-X shall be filed. (4) Financial statements required by this item may be filed with the initial ong>reportong>, or by amendment not later than 71 calendar days after the date that the initial ong>reportong> on Form 8-K must be filed. If the financial statements are not included in the initial ong>reportong>, the registrant should so indicate in the Form 8-K ong>reportong> and state when the required financial statements will be filed. The registrant may, at its option, include unaudited financial statements in the initial ong>reportong> on Form 8-K. Pro forma financial information. (1) For any transaction required to be described in answer to Item 2.01 of Form 8-K, furnish any pro forma financial information that would be required pursuant to Article 11 of Regulation S-X. (2) The provisions of paragraph (a)(4) of this Item 9.01 shall also apply to pro forma financial information relative to the acquired business. Exhibits. The exhibits shall be deemed to be filed or furnished, depending on the relevant item requiring such exhibit, in accordance with the provisions of Item 601 of Regulation S-K, or Item 601 of Regulation S-B and Instruction B.2 to Form 8-K. Instruction to Item 9.01 1. During the period after a registrant has ong>reportong>ed a business combination pursuant to Complied With Where Disclosed or Reason Omitted 44

Checklist for ong>Currentong> Report on SEC Form 8-K (11-04) Item 2.01 of Form 8-K, until the date on which the financial statements specified by this Item 9.01 must be filed, the registrant will be deemed current for purposes of its ong>reportong>ing obligations under Section 13(a) or 15(d) of the Exchange Act. With respect to filings under the Securities Act, however, registration statements will not be declared effective and posteffective amendments to registration statements will not be declared effective unless financial statements meeting the requirements of Rule 3-05 of Regulation S-X are provided. In addition, offerings should not be made pursuant to effective registration statements, or pursuant to Rules 505 and 506 of Regulation D where any purchasers are not accredited investors under Rule 501(a) of that Regulation, until the audited financial statements required by Rule 3-05 of Regulation S-X are filed; provided, however, that the following offerings or sales of securities may proceed notwithstanding that financial statements of the acquired business have not been filed: (a) Offerings or sales of securities upon the conversion of outstanding convertible securities or upon the exercise of outstanding warrants or rights; (b) Dividend or interest reinvestment plans; (c) Employee benefit plans; (d) Transactions involving secondary offerings; or (e) Sales of securities pursuant to Rule 144. Complied With Where Disclosed or Reason Omitted 45

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 />

(b)<br />

(c)<br />

pursuant to Rule 2-02 of Regulati<strong>on</strong><br />

S-X.<br />

(3) With regard to the acquisiti<strong>on</strong> of <strong>on</strong>e or<br />

more real estate properties, the<br />

financial statements and any additi<strong>on</strong>al<br />

in<strong>for</strong>mati<strong>on</strong> specified by Rule 3-14 of<br />

Regulati<strong>on</strong> S-X shall be filed.<br />

(4) Financial statements required by this<br />

item may be filed with the initial<br />

<str<strong>on</strong>g>report</str<strong>on</strong>g>, or by amendment not later than<br />

71 calendar days after the date that the<br />

initial <str<strong>on</strong>g>report</str<strong>on</strong>g> <strong>on</strong> <strong>Form</strong> 8-K must be<br />

filed. If the financial statements are not<br />

included in the initial <str<strong>on</strong>g>report</str<strong>on</strong>g>, the<br />

registrant should so indicate in the<br />

<strong>Form</strong> 8-K <str<strong>on</strong>g>report</str<strong>on</strong>g> and state when the<br />

required financial statements will be<br />

filed. The registrant may, at its opti<strong>on</strong>,<br />

include unaudited financial statements<br />

in the initial <str<strong>on</strong>g>report</str<strong>on</strong>g> <strong>on</strong> <strong>Form</strong> 8-K.<br />

Pro <strong>for</strong>ma financial in<strong>for</strong>mati<strong>on</strong>.<br />

(1) For any transacti<strong>on</strong> required to be<br />

described in answer to Item 2.01 of<br />

<strong>Form</strong> 8-K, furnish any pro <strong>for</strong>ma<br />

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

required pursuant to Article 11 of<br />

Regulati<strong>on</strong> S-X.<br />

(2) The provisi<strong>on</strong>s of paragraph (a)(4) of<br />

this Item 9.01 shall also apply to pro<br />

<strong>for</strong>ma financial in<strong>for</strong>mati<strong>on</strong> relative to<br />

the acquired business.<br />

Exhibits. The exhibits shall be deemed to be<br />

filed or furnished, depending <strong>on</strong> the relevant<br />

item requiring such exhibit, in accordance<br />

with the provisi<strong>on</strong>s of Item 601 of Regulati<strong>on</strong><br />

S-K, or Item 601 of Regulati<strong>on</strong> S-B and<br />

Instructi<strong>on</strong> B.2 to <strong>Form</strong> 8-K.<br />

Instructi<strong>on</strong> to Item 9.01<br />

1. During the period after a registrant has<br />

<str<strong>on</strong>g>report</str<strong>on</strong>g>ed a business combinati<strong>on</strong> pursuant to<br />

Complied<br />

With<br />

Where Disclosed or<br />

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

44

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