8-K表格递交适用于即时报告的8-K表格，完成股票交割。按美国证券法要求，当上市公司（内部或外部）发生重大事件，可能会影响投资者决策时必须递交的报告，该报告应该在重大事件发生后5—15天内递交此表。而8-K表格所涉及到的重大事件包括：（1）公司控股权的转移；（2）破产；（3）更换会计师事务所；（4）董事辞职且要求公司披露其辞职原因；（5）其他具有实质性意义的重大事件。
8－Ｋ表格（Form 8-K）
根据美国相关法律规定，公司在出下列特定重大事件时，必须视其重要程度，在5到15个工作日之内提交该表格予以披露。这些事件包括公司控制权的改变、公司对大额资产的获得或处分、公司破产或被接管、公司董事辞职以及注册会计师的变更。
2002年通过的《索克斯法案》对信息披露设定了更为严格的标准，要求上市公司对其财务和经营状况的重大变化进行更多的“实时披露”（ｒｅａｌ－ｔｉｍｅ ｄｉｓｃｌｏｓｕｒｅ）。
按照法案的要求，ＳＥＣ于2002年6月19日拟订了一个新规则的征求意见稿，对8－Ｋ表进行了修改，新增了11个披露事项，并将披露期限统一缩短为事件发生后2个工作日。新增事项包括签订或终止任何日常业务过程以外的重大合同、终止同占公司年收入一定比例的重要客户的业务关系、设定任何确定或突然的重大财务义务（ｆｉｎａｎｃｉａｌ ｏｂｌｉｇａｔｉｏｎ）等。
When Form 8-K is Required编辑本段回目录
Form 8-K is used to notify investors of a current event. These types of events include:
8-K表格Material definitive agreements not made in the ordinary course of business
Bankruptcies or receiverships
Director is elected
Director departs
If a director departs because of a disagreement with the company on any matter relating to the registrant’s operations, policies, or practices then an 8-K must be filed to disclose a brief description of the circumstances representing the disagreement.[1]
Asset movement: sell, dispose
Result of operations and financial condition
Material Direct Financial obligations (bonds, debentures)
Triggering events that accelerate material obligations (defaults on a loan)
Exit or disposal plans
Layoffs
shutting down a plant
material change in services or outlets
Material impairments
Delisting or transfer exchange notices
Unregistered equity sales
Modifications to shareholder rights
Change in accountant - and good idea to explain why
SEC investigations and internal reviews
Financial non-reliance notices
Changes in control of the company
Someone takes a large equity position (more than 15%); shareholder also needs to file with SEC as to intent
Someone takes a 51% position
Changes in executive management
Officer leaves
Officer is fired
Officer is hired
Departure or appointment of company officers
Amendments to company Governance Policies
Code of Ethics
Board Committee Governance Policies
Trading suspension
Change in credit
Change in company status
Other events
Financial exhibits
Investors should always read any 8-K filings that are made by companies in which they are invested. These reports are both material and relevant to the company, and often contain information that will affect the share price.
Reading Form 8K
Typically an 8-K filing will only have two major parts. They are:
The name and description of the event - this contains all the information that the company considers relevant to shareholders and the SEC. It is important to read this information, as it has been deemed "material" by the company.
Any exhibits that are relevant - these exhibits may include financial statements, press releases, data tables, or other information that is referenced in the description of the event.
10-Q,10-K,8-K,SB-2简介编辑本段回目录
10-Q 季度报告
10-K 年度报告
8-K
递交适用于即时报告的8—K表格，完成股票交割。按美国证券法要求，当上市公司(内部或外部)发生重大事件，可能会影响投资者决策时必须递交的报告，该报告应在重大事件发生后5-15天内递交此表。
而8-K表格所涉及的重大事件包括：
1. 公司控股权的转移；
2. 破产；
3. 更换会计师事务所；
4. 董事辞职且要求公司披露其辞职原因；
5. 其他具有实质性意义的重大事件。
SB-2编辑本段回目录
美国中小公司上市，如果是首发IPO，向美国SEC上报的IPO材料叫做SB-2材料，是对企业审计后财务和业绩描述的详细资料，长的有数百页。如果公司上市后通过增发新股方式进行融资，投资方获得了该公司新增发的股票后，通常要求企业向SEC注册该新增发的股票，向SEC上的注册材料也是同样要求下的SB-2资料。一般投资基金为了保护投资的安全性和流通性，需要把手中持有的锁住股票流通，都要求上市公司向美国证券交易委员会(SEC)注册该股票。若向美国证券交易委员会(SEC)递交注册增发新股的SB-2文件，平均需要120天以上的时间，并多次随时满意的回答任何提问，才可能获得批准。当然也有很多SB-2的申请时间会更长，甚至没有通过批准，这些完全取决于上交该文件的工作质量和辅导券商的经验，对美国证券法规的把握程度和能力。
