| EDGAR: Form 6K/8K |
These are your 'current reports', with a 6-K being for foreign issuers, and an 8-K for domestic issuers.
Form 6-K
For non-U.S. companies that have either issued equity securities or debt in the United States. These required reports are used to disclose financial or important changes in the company's operations that will be deemed of interest to the shareholders/public.
Foreign issues file their quarterly reports on 6-K, and their annual report on 20-F/40-F's.
Amended 6-K's are filed under form type 6-K/A.
We specialize in converting mining companies geological technical reports onto 6-K's.
Form 8-K
For public U.S. companies that are incorporated in the United States. These reports are required to inform shareholders/potential investors of significant changes to the company, like mergers/acquisitions, name or address change, bankruptcy proceedings, lawsuits against the company, change of auditors, etc.
Amended 8-K's are filed under form type 8-K/A.
8-K's have specific reporting requirements, with all disclosure information having to be filed under one of these item numbers:
- Item 1.02 Termination of a Material Definitive Agreement.
- Item 1.03 Bankruptcy or Receivership.
- Item 2.01 Completion of Acquisition or Disposition of Assets.Item 2.02 Results of Operations and Financial Condition.
- Item 2.02 Results of Operations and Financial Condition.
- Item 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.
- Item 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement.
- Item 2.05 Costs Associated with Exit or Disposal Activities.
- Item 2.06 Material Impairments.
- Item 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing.
- Item 3.02 Unregistered Sales of Equity Securities.
- Item 3.03 Material Modification to Rights of Security Holders.
- Item 4.01 Changes in Registrant’s Certifying Accountant.
- Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.
- Item 5.01 Changes in Control of Registrant.
- Item 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.
- Item 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.
- Item 5.04 Temporary Suspension of Trading Under Registrant’s Employee Benefit Plans.
- Item 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics.
- Item 5.06 -Change in Shell Company Status.
- Item 6.01 ABS Informational and Computational Material.
- Item 6.02 Change of Servicer or Trustee.
- Item 6.03 Change in Credit Enhancement or Other External Support.
- Item 6.04 Failure to Make a Required Distribution.
- Item 6.05 Securities Act Updating Disclosure.
- Item 7.01 Regulation FD Disclosure.
- Item 8.01 Other Events.
- Item 9.01 Financial Statements and Exhibits.
As you can see with the above list, the reporting requirements for an 8-K may require the services of a securities lawyer to insure proper reporting.
Templates
We can provide a template for the 6-K (cover, exhibit list, and signature page), to get you started. For 8-K's, because of their greater reporting requirements, a template cannot be provided, but we can provide helpful advice on getting your 8-K filed. An 8-K usually requires the services of a securities lawyer, and we can recommend one to you.