Under this item, a company must file certain financial statements and list the exhibits that it has filed as part of the 8-K. For example, if a company discloses in Item 2.01 that it has acquired a business, Item 9.01 would require the company to provide the financial statements of the business acquired in the same or a later-filed amended 8-K. In addition, the company must also present “pro forma” financial statements that show what the company’s financial results might have been if the transaction had been completed earlier. Likewise, if the company discloses in Item 1.01 that it has entered into a material agreement, that agreement may be filed as an exhibit in the 8-K.