8-KOther EventsExhibits & Filings

MICROSOFT CORP 8-K Report, Corporate Update (Nov 29, 2005)

Filed November 29, 2005For Securities:MSFT

Summary

Microsoft Corporation filed an 8-K on November 29, 2005, primarily to provide XBRL (Extensible Business Reporting Language) formatted data related to its Quarterly Report on Form 10-Q for the quarter ended September 30, 2005. This filing is for testing purposes of the XBRL format and technology, not for the official financial statements. Investors should be aware that the financial information presented in the XBRL documents is unaudited and should not be relied upon for investment decisions. The company explicitly states that the official filed versions of its financial documents should be used and that this XBRL data is not deemed "filed" under Section 18 of the Exchange Act, thus not subjecting it to liability under that section. The purpose is purely technological testing.

Key Highlights

  • 1Microsoft is testing XBRL formatting for its financial reporting with this filing.
  • 2The XBRL data is derived from the Form 10-Q for the quarter ended September 30, 2005.
  • 3The XBRL-formatted financial information is unaudited and experimental.
  • 4Investors are strongly advised *not* to rely on this XBRL data for investment decisions.
  • 5The filing clarifies that this XBRL data is not officially 'filed' and does not carry Section 18 liability.
  • 6The company emphasizes that official filings should be the primary source for financial information.

Frequently Asked Questions

The primary purpose of this 8-K filing is for Microsoft Corporation to test and demonstrate the use of XBRL (Extensible Business Reporting Language) for financial reporting. It provides XBRL-formatted data related to their financial information from the Q3 2005 10-Q.

No, absolutely not. The filing explicitly states that the XBRL-formatted financial information is unaudited and is for testing purposes only. Investors should continue to rely on the official, officially filed versions of Microsoft's financial statements.

This means that under SEC rules (specifically Rule 402 of Regulation S-T), the XBRL data submitted in this 8-K is not considered officially filed with the SEC. Consequently, it is not subject to the liability provisions of Section 18 of the Securities Exchange Act of 1934, which typically applies to misstatements in filed documents.

The XBRL exhibit (Exhibit 100) contains information from Part I (Items 1(a)-(e) and Items 2-4) and Part II (Items 1 and 2) of Microsoft's Form 10-Q for the quarter ended September 30, 2005.