A filing with the securities and exchange authority (the SEC), usually on Form 8-K, which gives specifics about an event or transaction that has taken place between a company’s filings of periodic reports. Current reports on Form 8-K are required for disclosure of major events (in a Section 12 company) such as quarterly earnings releases, material contracts, changes in management, director appointments and resignations, and a broad array of other similar events.
Current reports are often referred to as Form 8-K.
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