Legal Definitions - 8-K

Definition: 8-K is a form that a registered corporation must file with the Securities and Exchange Commission (SEC) if a material event occurs that affects its financial condition between the due dates for regular SEC filings. This form is also known as Form 8-K and is different from the annual report (10-K).

• If a company's CEO resigns, they must file an 8-K form with the SEC.
• If a company announces a merger or acquisition, they must file an 8-K form with the SEC.
• If a company experiences a significant loss or gain, they must file an 8-K form with the SEC.

These examples illustrate how a material event can affect a company's financial condition and require them to file an 8-K form with the SEC. By doing so, the company provides transparency to its investors and the public about significant changes in its operations or financial status.