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Re: Nolerman post# 1831

Saturday, 08/10/2013 4:42:27 PM

Saturday, August 10, 2013 4:42:27 PM

Post# of 8449
Disregard. I was sent this by a good friend. Good to know and thank you (insert friend with first initial P and last initial Ostyle)


"Item 8.01 Other Events.
The registrant may, at its option, disclose under this Item 8.01 any events, with respect to which information is not otherwise called
for by this form, that the registrant deems of importance to security holders. The registrant may, at its option, file a report under this
Item 8.01 disclosing the nonpublic information required to be disclosed by Regulation FD (17 CFR 243.100 through 243.103). LINK

For accounting and financial reporting there is...

Form 8-K Amendments
Section 409 of the Sarbanes-Oxley Act added new Section 13(l) to the Exchange Act. New Section 13(l) obligates public companies to disclose "on a rapid and current basis such additional information concerning material changes in the financial condition or operations of the issuer . . . as the Commission determines, by rule, is necessary or useful for the protection of investors and in the public interest."

The Commission voted to adopt amendments to Form 8-K to require public companies to furnish to the Commission releases or announcements disclosing material non-public financial information about completed annual or quarterly fiscal periods. These amendments will not require the issuance of earnings releases or similar announcements. However, such releases and announcements will trigger the new requirement. The new Form 8-K requirement will apply regardless of whether the release or announcement included disclosure of a non-GAAP financial measure.

Public disclosure of financial information for a completed fiscal period in a presentation that is made orally, telephonically, by Web cast, by broadcast, or by similar means will not be required to be filed, if (1) the presentation occurs within 48 hours of a related release or announcement that is filed on Form 8-K; (2) the presentation is broadly accessible to the public; and (3) the information in the Web cast is posted on the company's Web site.

The new rules and amendments will be effective 60 days from the date of their publication in the Federal Register."

http://www.sec.gov/news/press/2003-6.htm
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