8-K/AEarnings & ResultsExhibits & Filings

AVALONBAY COMMUNITIES INC 8-K/A Report, Financial Results (Feb 6, 2009)

Filed February 6, 2009For Securities:AVB

Summary

AvalonBay Communities, Inc. (AVB) filed an 8-K/A amendment on February 6, 2009, to correct a typographical error in their previously issued earnings release dated February 4, 2009. The amendment clarifies that certain dollar amounts within footnote 1 of the FFO (Funds From Operations) reconciliation table on Attachment 17 of their earnings release had a typographical error. Specifically, the dollar amounts for Federal excise tax, Fund II organizational costs, Gain on medium-term notes repurchase, and Preferred stock deferred offering expenses were incorrect in the original release. The amendment provides the corrected figures and reassures investors that the per-share amounts on the first page of the earnings release were accurate and that only these specific line items in the footnote were affected. This filing is important for ensuring the accuracy of financial reporting and the proper understanding of the company's financial performance metrics, particularly FFO.

Key Highlights

  • 1Amendment to a previous 8-K filing on February 5, 2009.
  • 2Corrects a typographical error in the February 4, 2009, earnings release regarding specific dollar amounts in footnote 1 of the FFO reconciliation.
  • 3The affected items include Federal excise tax, Fund II organizational costs, Gain on medium-term notes repurchase, and Preferred stock deferred offering expenses.
  • 4Reiterates that per-share amounts in the earnings release were accurate.
  • 5The updated earnings release with corrected figures is available on the company's website.
  • 6This filing ensures the accuracy of non-GAAP financial measures presented to investors.

Frequently Asked Questions

The primary purpose of this filing is to amend the company's previous 8-K filing to correct a typographical error in the dollar amounts presented in a footnote of their Q4 2008 earnings release. This ensures accurate financial reporting to investors.

The dollar amounts for Federal excise tax, Fund II organizational costs, Gain on medium-term notes repurchase, and Preferred stock deferred offering expenses, as detailed in footnote 1 of the FFO reconciliation table, were affected by the typographical error.

No, the filing explicitly states that the per-share amounts shown on the first page of the earnings release were correct and were not affected by the typographical error in the footnote.

The company has updated the version of the earnings release with attachments on its website to reflect the corrections. This updated release includes the accurate figures for the affected items.