Rules concerning 8-K as they relate to CAPEX fall under Section 1 or Section 2. If it is an acquisition, 8-K filing would fall under Section 2 under Financial Information, item 2.01 so the specific 8-K would cite reporting under item 2.01. Prior to this, a company would file an 8-K under Section 1 - Registrant's Business and Operations to report any definitive agreement to acquire a company or an asset. The 8-K would cite reporting under item 1.01. If, as a result of an acquisition there are changes in control, additional reporting under item 5.01 would apply. If a firm raised debt for CAPEX and it also has to report any off-balance sheet arrangement like SCCO did (item 2.03 or 2.04).
Until there is a definitive agreement reached, no 8-K is required. This does not mean that one will not follow shortly, does it?
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