Investor Definitions

Item 3.03 – Material Modification to Rights of Security Holders | 8-K Explained

Under this item, companies must disclose material changes to instruments that define the rights of shareholders (such as a company’s…

5 years ago

Item 3.02 – Unregistered Sales of Equity Securities | 8-K Explained

Private sales of securities exceeding 1 percent of a company’s outstanding shares of that class (or 5 percent for smaller…

5 years ago

Item 3.01 – Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing | 8-K Explained

If a stock exchange notifies a company that it no longer satisfies the requirements for continued listing, this must be…

5 years ago

Item 2.06 – Material Impairments | 8-K Explained

A company must disclose certain material write downs (also called impairments) in an 8-K. (If the company determines the impairment…

5 years ago

Item 2.05 – Costs Associated with Exit or Disposal Activities| 8-K Explained

This item requires disclosure of restructuring plans under which the company will incur material charges. For example, the 8-K may…

5 years ago

Item 2.04 – Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement| 8-K Explained

Defaults on loans or other events that trigger the acceleration or increase of a financial obligation must be disclosed in…

5 years ago

Item 2.03 – Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant | 8-K Explained

The basic terms of material financial obligations that the company takes on must be reported. These financial obligations include any…

5 years ago

Item 2.02 – Results of Operations and Financial Condition | 8-K Explained

Many companies announce their quarterly and annual results simultaneously in a press release and an 8-K (which includes the press…

5 years ago

Item 2.01 – Completion of Acquisition or Disposition of Assets | 8-K Explained

If a company acquires or disposes of a significant amount of assets, the company must file an 8-K to describe…

5 years ago

Item 1.03 – Bankruptcy or Receivership | 8-K Explained

If a company becomes the subject of a bankruptcy or receivership court filing, that must be disclosed. Future 8-Ks may…

5 years ago