Tuesday, April 24, 2012 4:43:25 PM
http://www.sec.gov/answers/form8k.htm
Filing Form 8-K
Item 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant
Section 9 -- Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits
Companies have four business days to file a Form 8-K for the events specified in the items in Sections 1-6 and 9 above. However, if the issuer is furnishing a Form 8-K solely to satisfy its obligations under Regulation FD, then the due date might be earlier. (Issuers with questions concerning compliance with Regulation FD should consult with counsel or the SEC’s Division of Corporation Finance.)
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