Business Context and Reporting Period
Company: Associated Banc-Corp
Filing Type: Form 8-K (Current Report)
Date of Report: August 10, 2005
Reporting Period: Second Quarter 2005
This filing announces a revision to the Company's earnings for the second quarter of 2005. The revision is necessary due to a correction in the accounting treatment of derivatives.
Key Financial Metrics
The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. The document serves as a notice of an accounting correction rather than a presentation of financial results.
Material Changes
- Accounting Correction: The Company corrected its derivative accounting treatment for the second quarter of 2005.
- Earnings Revision: Previously reported earnings (originally released on July 21, 2005) have been superseded by revised figures.
Guidance, Outlook, and Management Commentary
The filing does not contain forward-looking guidance, management commentary on future operations, or specific risk factors beyond the immediate accounting correction. The Company has filed two news releases as exhibits to this report:
- Exhibit 99.1: News Release announcing the revision of 2nd quarter earnings.
- Exhibit 99.2: News Release correcting and replacing the July 21, 2005 earnings release.
Investor Verification Checklist
- Review Exhibit 99.1 and Exhibit 99.2 attached to this filing to obtain the specific revised earnings figures.
- Compare the revised second-quarter 2005 results against the original July 21, 2005 release to quantify the impact of the derivative accounting correction.
- Verify if the accounting correction affects other periods or requires restatement of prior year financial statements.