Summary
S&P Global Inc. (formerly McGraw Hill Financial, Inc.) has filed a Form 8-K to revise previously issued financial statements for its 2014 Form 10-K and its second quarter 2015 Form 10-Q. The revisions are solely to include supplemental guarantor financial information in a new footnote, as required by Rule 3-10 of Regulation S-X. This is in anticipation of the registration of certain senior notes that have been guaranteed by a subsidiary. The updated financial statements, provided as exhibits to this 8-K, present summarized financial information for the parent company, the subsidiary guarantor, and non-guarantor subsidiaries on a combined basis. Importantly, all other information within the previously filed financial statements remains unchanged, and this filing does not alter any other disclosures made by the company. Investors should review these updated exhibits in conjunction with the company's other SEC filings.
Key Highlights
- 1Revision of 2014 Annual Report (10-K) and Q2 2015 Quarterly Report (10-Q) financial statements.
- 2The revision is to add a footnote providing supplemental guarantor financial information per Rule 3-10 of Regulation S-X.
- 3This supplemental information is required due to the expected registration of senior notes guaranteed by a subsidiary.
- 4Updated financial statements (Exhibits 99.1 and 99.2) are filed with this 8-K.
- 5The changes are limited to the addition of this specific footnote; all other financial data and disclosures remain unchanged.
- 6The filing includes consents and acknowledgments from the independent registered public accounting firm, Ernst & Young LLP.