The 8-K is a current report. A US public company files one to announce an event that shareholders should know about between its quarterly and annual reports. In most cases it is due within four business days of the event.
Items
Each 8-K lists one or more numbered items that say what it is about. Some of the most read:
| Item | What it covers |
|---|---|
| 1.01 | Entry into a material definitive agreement |
| 1.05 | Material cybersecurity incident |
| 2.01 | Completion of an acquisition or sale of assets |
| 2.02 | Results of operations and financial condition |
| 2.05 | Costs of exit or disposal activities, such as layoffs |
| 2.06 | Material impairments |
| 4.01 | Change of the company's auditor |
| 4.02 | Previously issued financial statements should no longer be relied on |
| 5.02 | Departure or appointment of directors and certain officers, and executive pay |
| 5.07 | Results of a shareholder vote |
| 7.01 | Regulation FD disclosure |
| 8.01 | Other events |
| 9.01 | Financial statements and exhibits |
Filed or furnished
Information under items 2.02 and 7.01 is "furnished" rather than "filed". That limits the company's liability for it under one section of the securities laws, unless the company chooses to incorporate it into another filing.
On Listed
Filing lists show each 8-K's items in plain words, and members can set alerts for particular items. The guide reading an 8-K covers what to look for.