Correct! Don't overlook or feel intimated by these filings as they can contain important information to help your reporting.

Correct! This code is usually used in conjunction with others, such as Item 2.01 (acquisition and disposition of assets), to include reworked financial statements reflecting the impact of the acquisition or sale.

Correct! Much of what companies choose to put into 8-K filings doesn’t have to be disclosed in an 8-K at all. This is particularly true of disclosures coded under Item 8.01.

Correct! This item is used when a company has been bought or taken over. There’s usually some warning before one of these is filed, whether it is triggered by a hostile takeover, planned merger, or an investor buying up just over 50% of the company’s shares. Still, there may be some interesting details in it to include in a story.

Correct! Exhibits, amendments, and changes between filings can all be invaluable sources of information for stories.

That’s right. If you see an 8-K listing information under Item 1.03 for a company not already in bankruptcy proceedings, pay attention. This filing outlines the company’s plan for reorganization or liquidation.

That’s correct! As the name suggests, they’re intended for disclosing timely information. 

Correct! This item is triggered if a company reduces the rights of its shareholders (or debtholders). One common way companies do this is through a so-called poison pill measure, designed to make hostile takeovers more difficult. Simply adopting a “shareholder rights plan” generally triggers Item 1.01, not this item.

That’s right! These 8-Ks are triggered by the sale of 1% (or, for smaller companies, 5%) of the company’s shares in a private transaction.

Correct! Companies can amend 8-Ks long after they are originally filed, so keep an eye out for these.