8-KFinancial Events

MOODYS CORP /DE/ 8-K Report, Exit or Disposal Costs (Jan 7, 2008)

Filed January 7, 2008For Securities:MCO

Summary

Moody's Corporation (MCO) has filed an 8-K report on January 7, 2008, detailing a significant restructuring plan. This plan, formally committed to on December 31, 2007, is a response to previously announced reorganization efforts and a projected decline in the issuance of rated debt securities across certain market sectors. Investors should note that Moody's anticipates recording a pre-tax restructuring charge between $47 million and $52 million in the fourth quarter of 2007. The restructuring initiatives include a global headcount reduction of approximately 275 positions, representing 7.5% of its workforce as of September 30, 2007. This staff reduction, along with the termination of technology contracts and outsourcing of certain technology functions, is expected to be largely completed by the end of 2008. The company has also provided an estimated cash outlay for these restructuring costs, with the majority anticipated in 2008.

Key Highlights

  • 1Moody's Corporation committed to a restructuring plan on December 31, 2007.
  • 2An estimated pre-tax restructuring charge of $47-$52 million is expected for Q4 2007.
  • 3The plan involves a global headcount reduction of approximately 275 employees (7.5% of total workforce).
  • 4Restructuring is driven by reorganization efforts and anticipated decline in rated debt issuance.
  • 5Technology contracts will be terminated and some functions outsourced, expected to begin in H1 2008.
  • 6The restructuring is expected to be substantially completed by December 31, 2008.
  • 7Estimated cash outlays for headcount reductions are $40-$45 million, and for contract terminations are $4 million, with most paid in 2008.

Frequently Asked Questions

The restructuring plan is a response to Moody's Corporation's announced reorganization efforts and a projected decline in the current and anticipated issuance of rated debt securities in some market sectors.

Moody's anticipates recording a pre-tax restructuring charge of approximately $47 million to $52 million in the fourth quarter of 2007. The majority of the associated cash outlays, estimated between $40-$45 million for headcount reductions and $4 million for contract terminations, are expected to be paid out in 2008.

The plan includes a reduction of approximately 275 positions globally, which represents about 7.5% of Moody's headcount as of September 30, 2007. The company had approximately 3,600 full-time equivalent employees as of December 31, 2007.

The restructuring plan is expected to be substantially completed by December 31, 2008.