Summary
This Form 8-K filing by Cummins Inc. (CMI) on December 12, 2008, primarily serves as a notification and furnishing of previously filed financial information in an XBRL format. Specifically, Exhibit 100 contains the company's Condensed Consolidated Statements of Income, Balance Sheet, Statements of Cash Flows, and Statements of Shareholders' Equity for periods ending September 28, 2008, along with comparative data from 2007. This is not a new financial release, but rather a reformatting of existing data for testing purposes related to XBRL technology. Investors should be aware that this XBRL data is unaudited and should not be relied upon for investment decisions, as stated explicitly by the company. The filing emphasizes that this XBRL data is not considered "filed" for liability purposes under the Securities Act or Exchange Act.
Key Highlights
- 1Cummins Inc. filed an 8-K on December 12, 2008, to furnish previously filed financial data in XBRL format.
- 2The filing includes financial statements for periods ending September 28, 2008, and comparative periods from 2007.
- 3The primary purpose is to test XBRL formatting and technology, not to disclose new financial information.
- 4Investors are explicitly warned not to rely on this XBRL data for investment decisions as it is unaudited.
- 5The XBRL data is not deemed "filed" under the Securities Act or Exchange Act, thus exempt from certain liabilities.
- 6The filing includes various XBRL documents: Instance Document, Taxonomy Extension Schema, Calculation, Definition, Label, and Presentation Linkbase Documents.