8-K/AExhibits & Filings

Eaton Corp plc 8-K/A Report, Exhibit Filing (Jan 15, 2013)

Filed January 15, 2013For Securities:ETN

Summary

This filing is an amendment to a previous 8-K report by Eaton Corp plc (ETN), dated January 15, 2013. The primary purpose of this amendment is to include required financial information related to the acquisition of Cooper Industries plc, which was announced previously. Specifically, the filing incorporates the audited financial statements of Cooper Industries as of December 31, 2011, and prior years, as well as pro forma financial information for Eaton that reflects the combined entity post-acquisition. For investors, this filing is crucial as it provides the necessary financial data to understand the immediate impact and the combined financial picture of Eaton following its significant acquisition of Cooper. It allows for a more informed assessment of the merged company's balance sheet and income statement performance, giving insight into the scale and financial health of the newly formed entity.

Key Highlights

  • 1Eaton Corp plc (ETN) filed an Amendment to its 8-K to include financial statements related to the acquisition of Cooper Industries plc.
  • 2The filing incorporates audited consolidated financial statements of Cooper Industries for the years ended December 31, 2011, 2010, and 2009.
  • 3Pro forma financial information for Eaton, reflecting the combined entity after the Cooper acquisition, is also included.
  • 4This pro forma data includes a balance sheet as of September 30, 2012, and income statements for the nine months ended September 30, 2012, and the year ended December 31, 2011.
  • 5The financial statements of Cooper are incorporated by reference from Cooper's Form 10-K filed on February 21, 2012.
  • 6The filing aims to satisfy reporting requirements for acquisitions under SEC regulations.
  • 7This amendment clarifies and supplements the initial 8-K filing concerning the Cooper acquisition.

Frequently Asked Questions

This filing is an amendment to a previous 8-K report. Its primary purpose is to provide the necessary financial statements of the acquired business (Cooper Industries plc) and pro forma financial information for the combined entity, as required by SEC regulations following a significant acquisition.

The filing incorporates the audited consolidated balance sheets of Cooper Industries as of December 31, 2011, and December 31, 2010, along with the related audited consolidated statements of income, comprehensive income, shareholders' equity, and cash flows for the years ended December 31, 2011, 2010, and 2009. This information is referenced from Cooper's previously filed Form 10-K.

Pro forma financial information presents hypothetical financial statements that combine the financial results of Eaton and Cooper as if the acquisition had occurred at an earlier date. It is included to give investors a clearer picture of the combined company's financial position and performance, as it would have looked, and to help in assessing the immediate impact of the acquisition.

The audited consolidated financial statements for Cooper Industries are incorporated by reference from Cooper's Annual Report on Form 10-K for its fiscal year ended December 31, 2011, which was filed with the SEC on February 21, 2012. Investors can find these statements by accessing that prior filing.