8-KRegulation FDExhibits & Filings

COCA COLA CO 8-K Report, Regulation FD Disclosure (Apr 23, 2010)

Filed April 23, 2010For Securities:KO

Summary

This 8-K filing from The Coca-Cola Company, filed on April 23, 2010, primarily serves to disclose supplemental financial information. The company is making available on its website, in the Investor Relations section, data showing how its 2009 quarterly and full-year financial statements would have been impacted had new accounting guidance, implemented on January 1, 2010, been applied retroactively. This proactive disclosure aims to provide investors with a clearer understanding of the potential effects of these accounting changes on historical performance. While this filing does not contain new operational or strategic announcements, it underscores Coca-Cola's commitment to transparency by providing investors with the tools to better analyze past financial results in light of evolving accounting standards. Investors interested in understanding the precise quantitative impact of these accounting changes on Coca-Cola's 2009 reported income statement line items and operating segment data should refer to the supplemental information provided as Exhibit 99.1 on the company's website.

Key Highlights

  • 1The Coca-Cola Company is providing supplemental financial information regarding the impact of new accounting guidance adopted on January 1, 2010.
  • 2This information will show how 2009 quarterly and full-year financial statements would have been affected by the new accounting guidance.
  • 3The supplemental data will be made available on the company's official website in the 'Investors' section.
  • 4This filing is an informational disclosure and does not represent a change in operational performance or strategic direction.
  • 5The disclosure is intended to enhance investor understanding of potential accounting impacts on historical financial reporting.
  • 6Exhibit 99.1, containing the supplemental financial information, is attached to this Form 8-K.

Frequently Asked Questions

The main purpose of this 8-K filing is to publicly disclose supplemental financial information that illustrates the impact of new accounting guidance, implemented on January 1, 2010, on The Coca-Cola Company's 2009 financial results. This information is intended to help investors understand how past performance might have looked under the new accounting rules.

The supplemental financial information is available on The Coca-Cola Company's official website (www.thecoca-colacompany.com) in the 'Investors' section. It is also attached as Exhibit 99.1 to this Form 8-K filing.

No, this filing is primarily an informational disclosure regarding accounting changes and their potential impact on historical financial data. It does not announce new business developments, operational updates, or current financial results beyond the retrospective analysis of 2009 figures.

The filing states that the supplemental information will disclose amounts by which consolidated statements of income line items and operating segments data for each 2009 quarterly period and for full-year 2009 would have been affected had the changes in accounting guidance implemented on January 1, 2010, been in effect for those periods.