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

The primary purpose of this Form 8-K filing is to present retrospective financial information. This includes adjusting historical financial data to account for a recent stock split and updating the presentation of comprehensive income according to new accounting standards. It serves to provide investors with a clearer and more consistent view of the company's financial performance over time.

How does the stock split affect the financial data presented?

The five-for-one stock split, effective July 20, 2012, means that all historical share counts and per-share data presented for fiscal years 2007 through 2011 have been adjusted retrospectively. This ensures that investors can accurately compare current and historical share ownership and earnings per share on an equivalent basis.

What impact does the adoption of new FASB accounting standards have on CME Group's financials?

The adoption of FASB ASU No. 2011-05 and No. 2011-12 impacts the presentation of comprehensive income in the company's financial statements. It changes how items are displayed but does not alter the underlying recognition, measurement, or reporting of any financial transactions or balances. The company began applying these changes in presentation from its first quarter of 2012.

Should investors consider this filing as a restatement of CME's financial performance?

No, this filing is not a restatement of CME's overall financial performance or audited financial statements. It is an informational filing designed to reflect specific changes (stock split and presentation of comprehensive income) on a retrospective basis. Investors should continue to refer to CME's 2011 Form 10-K and subsequent periodic filings for comprehensive financial details and disclosures.

CME 8-K SEC Disclosure

Summary

CME Group Inc. (CME) filed a Form 8-K on December 6, 2012, to provide updated financial information for investors, primarily to reflect two significant changes retrospectively. First, the report presents selected financial data for the fiscal years 2007 through 2011, adjusted for a five-for-one stock split of its Class A common stock that occurred on July 20, 2012. This adjustment is crucial for investors to accurately compare historical share counts and per-share metrics over time. Second, the filing includes unaudited statements of comprehensive income for the fiscal years 2009 through 2011, reflecting the retrospective adoption of new FASB accounting standards (ASU No. 2011-05 and ASU No. 2011-12) concerning the presentation of comprehensive income. While this change only impacts the presentation of financial statements and not the underlying recognition or measurement of financial data, it ensures consistency in reporting how comprehensive income is displayed from January 1, 2012, onwards. Investors should note that this report does not introduce new operational or financial events post-February 28, 2012, and should be read in conjunction with CME's 2011 Form 10-K and subsequent quarterly filings.

Key Highlights

1CME Group retrospectively adjusted historical financial data (2007-2011) to reflect a 5-for-1 stock split of Class A common stock effective July 20, 2012.
2Unaudited statements of comprehensive income for fiscal years 2009-2011 were presented to reflect retrospective adoption of new FASB accounting standards for presentation of comprehensive income.
3The accounting standard changes (FASB ASU No. 2011-05 and No. 2011-12) affect the presentation of financial statements, not recognition or measurement.
4The filing includes Exhibit 99.1 (Selected financial data) and Exhibit 99.2 (Unaudited statements of comprehensive income).
5This report is informational and does not amend or restate financial data beyond the specific adjustments for the stock split and accounting presentation changes.
6The information presented does not reflect events or developments after February 28, 2012.

CME GROUP INC. 8-K Report, Corporate Update (Dec 6, 2012)

Summary

Key Highlights

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