How it is worked out
Each 8-K names one or more numbered items: 2.02 results, 5.02 changes in officers, 2.01 an acquisition or sale, for example.
How to read it
- It is filed within days of the event, so it is often the first official word on something new.
Example
Quarterly results usually come out in an 8-K (item 2.02) shortly before the 10-Q.