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Exhibit

A document attached to a filing, such as a contract, a press release or an auditor's letter.

An 8-K lists its exhibits under Item 9.01. Examples include an earnings release under Item 2.02, or the former auditor's letter, Exhibit 16, after a change of auditor. Source 1 Source 2

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Where it comes up

Sources

  1. SEC: Form 8-K and its general instructions (opens in a new tab)
  2. SEC, Investor.gov: Investor Bulletin: How to Read an 8-K (opens in a new tab)

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