What is the main purpose of this 8-K filing?

The primary purpose of this 8-K filing is to comply with Regulation FD by disclosing illustrative consolidated financial statements in XBRL format. It makes available unaudited financial data for specific periods ending in 2003 and 2004 for informational purposes.

Are the financial statements included in this filing official and should I use them for investment decisions?

No, the filing explicitly states that the consolidated financial statements are presented for illustrative purposes only and are not the official, publicly filed financial statements. They are not to be used for investment purposes.

What does it mean that the information is not 'filed' for purposes of Section 18 of the Exchange Act?

This means that the disclosed information does not carry the same legal liability under Section 18 of the Securities Exchange Act of 1934 as official filings. It also implies that this content will not be automatically incorporated into future SEC registration statements or filings unless specifically referenced.

What is XBRL and why is Microsoft using it?

XBRL (Extensible Business Reporting Language) is a global standard for the digital reporting and exchange of business information. Microsoft is using it here to illustrate the presentation of financial statements in this format, likely as a pilot or demonstration, as noted by the 'illustrative purposes only' disclaimer.

MSFT 8-K SEC Disclosure

Summary

This Microsoft Corporation (MSFT) 8-K filing from May 3, 2004, primarily serves as a disclosure mechanism under Regulation FD. It announces the attachment of consolidated financial statements, including balance sheets as of June 30, 2003, and March 31, 2004, along with related income, cash flow, and stockholders' equity statements for the three and nine-month periods ending March 31, 2003, and 2004. These financial statements are presented in XBRL format for illustrative purposes. It is crucial for investors to note that these presented financials are explicitly stated as not being the official, publicly filed financial statements and are not intended for investment decisions. The filing emphasizes that this information is not deemed 'filed' under Section 18 of the Exchange Act, meaning it does not carry the same liability as official filings and will not be incorporated by reference into future SEC filings unless expressly stated. The primary takeaway is the availability of unaudited, illustrative financial data in a new format, with a strong disclaimer regarding its use.

Key Highlights

1Microsoft Corporation filed an 8-K on May 3, 2004.
2The filing discloses consolidated financial statements for specific periods ending in 2003 and 2004.
3Financial data includes balance sheets, income statements, cash flow statements, and stockholders' equity statements.
4The financial statements are presented in XBRL (Extensible Business Reporting Language) format.
5The disclosed financial information is explicitly labeled as illustrative and not the official public filing.
6The document contains a strong disclaimer stating the information is not to be used for investment purposes and does not carry Section 18 liability.
7The filing's primary purpose is Regulation FD disclosure, making illustrative financial data available.

MICROSOFT CORP 8-K Report (May 3, 2004)

Summary

Key Highlights

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