What type of report is an 8-K?

An 8-K report is a crucial filing used by publicly traded companies to disclose significant events or changes that may be of interest to shareholders and the public. This includes events such as acquisitions, changes in management, bankruptcy, or any other significant developments that impact the company's financial status or business operations. The timely reporting of these events is vital because it ensures transparency and keeps investors informed about critical changes that might affect their investment decisions.

The other types of reports mentioned in the choices serve different purposes. Reports on annual revenue, summaries of shareholder meetings, and quarterly profit reports are part of a company's routine financial reporting but do not capture the immediacy and specific nature of the events that an 8-K is designed to address. This makes option B the correct choice, as it best encapsulates the primary function of an 8-K report.