Filing Guidance Related to: Conditions for Use of Non-GAAP Financial Measures; and Insider Trades During Pension Fund Blackout Periods
SEC · final-rule · Published 2003-04-02 · 68 FR 15939
Document
Document number
03-7841
Federal Register citation
68 FR 15939
CFR reference
17 CFR 228
Type
Rule
Action
Final rule; interim guidance regarding Form 8-K Item 11 and Item 12 filing requirements.
Category
final-rule
Agency
US Securities and Exchange Commission
Publication date
2003-04-02
Docket
Release Nos. 33-8216
Abstract
The Securities and Exchange Commission is issuing interim guidance regarding the filing of information pursuant to new Items 11 and 12 of Form 8-K. Item 11 requires a registrant to provide public notice of a pension fund blackout period. Final rules related to this disclosure item were published in the Federal Register on January 28, 2003 (68 FR 4337). Item 12 requires a registrant to furnish specified disclosure when the registrant, or any person acting on its behalf, makes any public announcement or release disclosing material non-public information regarding the registrant's results of operations or financial condition for a competed quarterly or annual fiscal period. Final rules related to this disclosure item were published in the Federal Register on January 30, 2003 (68 FR 4819).