The purpose of Regulation FD—for “fair disclosure”—is to prevent companies from selectively disclosing material, non-public information. Regulation FD is intended to level the playing field: companies generally must give material information to the public at the same time they provide it to others, such as securities market professionals.
Companies may submit an 8-K under this item or Item 8.01 as one method of complying with the public disclosure requirement of Regulation FD. Actual examples of 8-Ks filed under this item address a wide range of topics, such as announcements of dividends, quarterly sales figures, or other business developments.