8-K Item 2.02
Also known as: results of operations and financial condition
DEFINITION
Item 2.02 (Results of Operations and Financial Condition) is the 8-K Item used when a company publicly announces its financial results or financial condition — most commonly, the quarterly earnings press release. Disclosures under Item 2.02 are 'furnished' rather than 'filed,' which means they carry lower liability exposure under Section 18 but are still subject to anti-fraud rules.
WHY IT MATTERS FOR RETAIL INVESTORS
Search EDGAR by 'Item 2.02' to find every earnings release a company has made; this is a clean way to assemble a quarterly results timeline. Note the 'furnished' status: if a company makes optimistic statements in an Item 2.02 release that later prove inaccurate, the legal bar to sue is higher than for an Item 1.01 or 10-Q misstatement.
OFFICIAL SEC SOURCE
https://www.sec.gov/fast-answers/answersform8khtm.html ↗RELATED TERMS
See 8-K Item 2.02 in a real filing
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