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 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.
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.