# Filing Guidance Related to: Conditions for Use of Non-GAAP Financial Measures; and Insider Trades During Pension Fund Blackout Periods
> **US Securities and Exchange Commission** · Final rule; interim guidance regarding Form 8-K Item 11 and Item 12 filing requirements. · Published 2003-04-02 · 68 FR 15939
## Document
- **Document number:** 03-7841
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 68 FR 15939
- **CFR reference:** 17 CFR 228
- **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).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/04/02/03-7841/filing-guidance-related-to-conditions-for-use-of-non-gaap-financial-measures-and-insider-trades)
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