Bank Of New York Mellon Corp current report, 17 October 2012

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Business Context and Reporting Period

Company: The Bank of New York Mellon Corporation
Filing Type: Form 8-K (Current Report)
Date of Report: October 17, 2012
Subject: Announcement of results of operations for the third quarter of 2012.

Key Financial Metrics

The provided filing text serves as a cover document referencing a press release (Exhibit 99.1) containing the actual financial data. The text of this Form 8-K does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. Investors must refer to the attached press release for these figures.

Material Changes

The filing text does not detail specific material changes versus the prior comparable period. It notes that the press release contains information considered "non-GAAP financial measures" which management believes facilitate comparisons with prior periods and reflect the principal basis for monitoring financial performance.

Guidance, Outlook, and Management Commentary

  • Management Commentary: Management states that the non-GAAP measures included in the press release are useful for analyzing financial results and trends of ongoing operations.
  • Purpose of Non-GAAP Measures: These measures are intended to allow investors to more appropriately evaluate the impact of revenues from both taxable and tax-exempt sources.
  • Guidance and Risks: The filing text does not contain specific forward-looking guidance, risk factors, or contingencies beyond the standard disclosure regarding the press release.

Important Facts for Investor Verification

  • Verify the specific Q3 2012 financial results (revenue, earnings, etc.) in the attached Press Release (Exhibit 99.1), as they are not listed in the 8-K body text.
  • Review the reconciliation of non-GAAP financial measures to GAAP measures within the press release to understand the impact of taxable versus tax-exempt revenue.
  • Note that the press release is "furnished" and not "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, meaning it is not incorporated by reference into other filings.