article about material contracts used in US IPO prospectus在美国IPO用的购料合同.pdfVIP

Securities Update What Constitutes a Material Contract? October 1, 2004 The Securities and Exchange Commission’s new Form 8-K which is to be performed at or following the date of disclo- rules, which became effective on August 23, 2004 (available sure. Material contracts may be contracts entered into by at /about/forms/form8-k.pdf), require that a the public company or by a subsidiary. Item 1.01 defines a Current Report on Form 8-K be filed within four business material definitive agreement as an agreement that provides days after the entry into (or termination of) a material defin- for obligations enforceable against the company or rights itive contract which is not made in the ordinary course of enforceable by the company that are material, even if sub- business. See our Securities Update entitled “SEC Revises ject to conditions. It is important to recognize that the Form 8-K,” dated April 5, 2004 (available at SEC’s concept of “material contract” has not changed as a /publications/article.asp? result of the new Form 8-K rules. If Item 601 of Regulation id=1323nid=6), for a more comprehensive discussion of S-K requires a contract to be filed as an exhibit to periodic the complete changes required by reports or registration statements the new Form 8-K rules. Because as a material contract, the entry the time frame in which t