Investor Definitions

Definitions from the SEC’s glossary of terms, and investor.gov resources.

Item 9.01 – Financial Statements and Exhibits | 8-K Explained

Under this item, a company must file certain financial statements and list the exhibits that it has filed as part…

5 years ago

Item 8.01 – Other Events | 8-K Explained

This is the place where companies may report anything that they believe is important but is not specifically required elsewhere…

5 years ago

Item 7.01 – Regulation FD | 8-K Explained

The purpose of Regulation FD—for “fair disclosure”—is to prevent companies from selectively disclosing material, non-public information. Regulation FD is intended…

5 years ago

Item 5.07 – Submission of Matters to a Vote of Security Holders | 8-K Explained

Within four business days of the end of an annual or special meeting, companies must file the results of shareholder…

5 years ago

Item 5.05 – Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics | 8-K Explained

Companies must generally report changes to their code of ethics that apply to the chief executive officer, chief financial officer,…

5 years ago

Item 5.03 – Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year | 8-K Explained

This item generally requires disclosure if a company amends its articles of incorporation or bylaws, or changes its fiscal year,…

5 years ago

Item 5.02 – Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers | 8-K Explained

If a board member resigns or refuses to stand for reelection because of a disagreement with the company relating to…

5 years ago

Item 5.01 – Changes in Control of Registrant | 8-K Explained

If there is a change of control of the company, the company must identify the persons who have acquired control…

5 years ago

Item 4.02 – Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review | 8-K Explained

This item requires disclosure if the company believes that previously issued financial statements should not be relied upon because of…

5 years ago

Item 4.01 – Changes in Registrant’s Certifying Accountant | 8-K Explained

Companies must disclose if they dismiss their independent auditor, if the auditor resigns or declines to stand for re-appointment, and…

5 years ago