What is the primary purpose of this 8-K/A filing?

This filing is an amendment to a previous 8-K report, primarily to provide the historical financial statements of Aetna, which CVS Health acquired, and unaudited pro forma combined financial statements reflecting the impact of this acquisition.

What specific Aetna financial information is included in this filing?

The filing includes Aetna's audited consolidated financial statements for fiscal years 2017 and 2016, and the three-year period ended December 31, 2017, along with their auditor's reports. It also includes Aetna's unaudited condensed consolidated financial statements for the nine months ended September 30, 2018.

What are pro forma financial statements and why are they important here?

Pro forma financial statements show how the combined companies (CVS Health and Aetna) would have looked financially if the acquisition had occurred at an earlier point in time. They are important for investors to understand the financial scale and potential performance of the combined entity, enabling a clearer view of the merged company's financial position.

When was the Aetna acquisition completed relative to these filings?

While this filing provides financial information related to the acquisition, the 8-K/A was filed on February 4, 2019. The event date mentioned is November 27, 2018, which likely relates to the completion or a significant milestone of the Aetna acquisition, meaning the pro forma statements reflect financial data from periods before and immediately after this event.

CVS 8-K SEC Disclosure

Summary

CVS Health Corporation (CVS) filed an amendment to its Current Report (8-K/A) on February 4, 2019, primarily to provide updated financial information related to its acquisition of Aetna. This filing includes historical financial statements of Aetna for the years ended December 31, 2017 and 2016, and for the three-year period ended December 31, 2017, along with their audited financial statements and auditor's reports. It also incorporates Aetna's unaudited condensed consolidated financial statements for the nine months ended September 30, 2018. The amendment also presents unaudited pro forma condensed combined financial statements for CVS Health and Aetna for the year ended December 31, 2017, and the nine months ended September 30, 2018. These pro forma statements are crucial for investors as they offer a combined view of the company's financial performance and position following the significant Aetna acquisition, allowing for a more informed assessment of the integrated entity's financial health and operational scale.

Key Highlights

1Filing is an amendment (8-K/A) to provide Aetna's financial information post-acquisition.
2Includes audited historical consolidated financial statements of Aetna for fiscal years 2017 and 2016, and the three-year period ended 2017.
3Contains Aetna's unaudited condensed consolidated financial statements for the nine months ended September 30, 2018.
4Presents unaudited pro forma condensed combined financial statements for CVS Health and Aetna as of and for the year ended December 31, 2017.
5Also includes unaudited pro forma condensed combined financial statements for the nine months ended September 30, 2018.
6The filing incorporates by reference prior filings for certain Aetna historical financial data (Exhibit 99.1 to 8-K filed Feb 28, 2018).

CVS HEALTH Corp 8-K/A Report, Exhibit Filing (Feb 4, 2019)

Summary

Key Highlights

Frequently Asked Questions