Filings
Form 8-K
The current report, used to disclose anything material between periodic reports.
Also written: 8k, current report
Item numbers tell you what happened without reading the document. Item 1.01 is a definitive agreement, 2.01 the completion of an acquisition, 5.07 the results of a shareholder vote, 3.01 a listing deficiency.
A closing is reported in what practitioners call a super 8-K, which carries the full disclosure of the combined company.
Related terms
Definitive agreement
The signed, binding contract to combine, the point at which a target stops being a rumour.
Super 8-K
The 8-K filed on completion, containing the information an IPO prospectus would have carried.
Form 425
A filed communication about a pending business combination, including press releases and investor decks.
See the term in the wild: the screener shows trust size, per-share value and deadlines for every U.S. SPAC, and each profile links to the filings the numbers came from.
Definitions describe market practice and are not investment, legal or tax advice.