What an 8-K item number actually means

How the form is structured

Items are grouped into sections: business and operations, financial information, securities and trading markets, matters related to accountants and financial statements, corporate governance, and so on. A single 8-K can report more than one item.

The item numbers appear on the filing’s cover page and in EDGAR’s metadata, which is why a list of 8-Ks by item number is often more informative than a list of 8-Ks by date.

Items you will see constantly

A short list covers most routine 8-K traffic:

• Item 1.01 — entry into a material definitive agreement.
• Item 1.02 — termination of a material definitive agreement.
• Item 2.02 — results of operations and financial condition (the earnings release item).
• Item 2.03 — creation of a direct financial obligation.
• Item 3.01 — notice of delisting or failure to satisfy a listing rule.
• Item 4.01 — changes in the registrant’s certifying accountant.
• Item 4.02 — non-reliance on previously issued financial statements.
• Item 5.02 — departure or election of directors and certain officers.
• Item 7.01 — Regulation FD disclosure.
• Item 8.01 — other events.

Furnished versus filed

Items 2.02 and 7.01 are typically "furnished" rather than "filed." That is a legal distinction about liability and incorporation by reference, not a signal about importance — an earnings release furnished under Item 2.02 is still the earnings release.

Check the exhibits

Much of an 8-K’s substance lives in its exhibits: the press release under Exhibit 99.1, the agreement itself, or the presentation deck. The body of the form is often a two-sentence pointer to the attachment.