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Form 8-K is known as a current report and it is the report that companies must file with the SEC to announce major events that shareholders should know about. Companies generally have four business days to file a Form 8-K for an event that triggers the filing requirement.
Item 2.01Completion of acquisition or disposition of assets it involved a business that is docHub to registrant or a majority-owned subsidiary (encompasses acquisition of an interest in a business accounted for by the equity method or, in lieu of that method, the fair value option), or.
Items 7.01 (Regulation FD Disclosure) and Item 8.01 (Other Events) allow a company to furnish the disclosure as opposed to filing such disclosure. Disclosure made under Item 7.01 is automatically deemed furnished and not filed, whereas information under Item 8.01 must specify whether it is being furnished or filed.
Definitive Agreement Materiality. If an agreement that was not material when entered into later becomes material, the registrant need not file a Form 8-K under this Item. However, an amendment (even if immaterial) to a material agreement not previously disclosed triggers Form 8-K disclosure.
Item 2.06 (Material Impairments) contemplates amendment if certain estimates of expected costs cannot be determined at the time of the initial filing. Review) contemplates amendment to file a letter from the independent accounting firm if not included with the initial filing.
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Form 8-K requires public companies to make prompt disclosures about a large number of specified events. Although Form 8-K does not mandate current reporting of all material events, it goes a long way toward requiring public companies to keep the markets informed of material developments on a day-to-day basis.
(b) For purposes of this Item 1.01, a material definitive agreement means an agreement that provides for obligations that are material to and enforceable against the registrant, or rights that are material to the registrant and enforceable by the registrant against one or more other parties to the agreement, in each
1.02 Termination of Material Definitive Agreement: termination of a material definitive agreement not made in the ordinary course of business (other than by expiration of the agreement on its stated termination date or as a result of all parties completing their obligations under such agreement), if the termination is

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