What is the main purpose of this 8-K filing?

The primary purpose of this Form 8-K is to formally report and furnish the press release announcing The Bank of New York Mellon Corporation's financial results for the second quarter of 2012.

Does this filing contain unaudited or audited financial statements?

This filing furnishes a press release that includes financial results for the second quarter of 2012. While it provides operational data, it's important to note that the press release itself is not a formal SEC filing of audited financial statements. Investors should refer to BK's other SEC filings for comprehensive audited financial information.

What are 'non-GAAP financial measures' mentioned in the filing, and why are they included?

Non-GAAP financial measures are metrics that are not calculated in accordance with Generally Accepted Accounting Principles (GAAP). BK's management includes them because they believe these measures offer a clearer view of the company's ongoing operational performance, allow for easier comparison to prior periods, and better reflect the impact of different revenue sources (taxable vs. tax-exempt), thereby aiding investor analysis.

Is the information in the press release considered officially 'filed' with the SEC?

No, the press release (Exhibit 99.1) is furnished to the SEC, not officially 'filed' for the purposes of Section 18 of the Securities Exchange Act of 1934. This means it does not carry the same legal implications as a formal filing regarding liability for misstatements or omissions under that specific section.

Bank of New York Mellon Corp 8-K: Earnings & Results

Summary

This Form 8-K filing by The Bank of New York Mellon Corporation (BK) on July 18, 2012, primarily serves to furnish a press release detailing the company's financial results for the second quarter of 2012. The press release, attached as Exhibit 99.1, contains information that may be considered non-GAAP financial measures. Management believes these non-GAAP measures are valuable for investors as they provide insights into ongoing operational results, facilitate comparisons with historical performance, and better illustrate the impact of revenues from both taxable and tax-exempt sources. This filing does not represent a change in financial condition or material event beyond the release of these quarterly results.

Key Highlights

1BK filed an 8-K on July 18, 2012, to report its second-quarter 2012 financial results.
2The core of the filing is a press release (Exhibit 99.1) announcing Q2 2012 operational results.
3The press release includes non-GAAP financial measures, which management finds useful for analysis.
4Management believes these non-GAAP measures aid in understanding ongoing operations and historical comparisons.
5The presentation of non-GAAP measures is intended to help investors evaluate the impact of both taxable and tax-exempt revenues.
6The filing is furnished under General Instruction B.2 and is not considered 'filed' for Section 18 purposes.

Bank of New York Mellon Corp 8-K Report, Financial Results (Jul 18, 2012)

Summary

Key Highlights

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