Summary
Health Care REIT, Inc. (WELL) filed a Form 8-K on May 13, 2005, primarily to reclassify certain assets as discontinued operations as of the first quarter ended March 31, 2005. This reclassification, driven by the sale of these assets and in accordance with Statement of Financial Accounting Standards No. 144, impacts the reporting of rental income, interest expense, and depreciation related to these divested assets. The company is updating specific sections of its previously filed 2004 Form 10-K to reflect these changes in prior periods. Importantly, the company states that the application of SFAS No. 144 had no effect on net income available to common stockholders. Investors are directed to more recent SEC filings, including Quarterly Reports on Form 10-Q, for the most current information regarding the company's financial performance and operations. The filing also includes updated financial statement schedules for informational purposes.
Key Highlights
- 1Health Care REIT, Inc. is reclassifying certain assets as discontinued operations due to sales occurring in the quarter ended March 31, 2005.
- 2This reclassification is in compliance with Statement of Financial Accounting Standards No. 144.
- 3Prior period financial information within the company's 2004 Form 10-K (Items 6, 7, and 8) is being updated to reflect these discontinued operations.
- 4The reclassification impacts the reporting of rental income, interest expense, and depreciation for the divested assets.
- 5The company explicitly states that the reclassification under SFAS No. 144 had no impact on net income available to common stockholders.
- 6Investors are advised to refer to more recent 10-Q filings and other SEC submissions for current operational and financial data.
- 7The filing includes updated Financial Statement Schedules III and IV as exhibits.