Nebenbei eine nachträgliche Anmerkung zum 8-K vom 13.10.15 (a.k.a. "Akquise-Flop") - ich habe nach gut 5 Wochen eine Rückmeldung einer Anwältin der SEC bekommen, nachdem ich eine Anfrage bzgl. des Filings gestellt hatte. Es ging um die Klärung der Notwendigkeit eines Filing im Falle einer gescheiterten Transaktion. Wie sich herauslesen lässt, steckt wie immer kein großes Mysterium dahinter, sondern lässt sich leicht erklären: Was passiert ist, ob erfolgreich gewesen oder nicht, ist ein "Material Event", welches substantielle Auswirkungen auf das Unternehmen haben kann und deshalb gegenüber Aktionären veröffentlicht werden muss.
Nicht mehr, nicht weniger.
Antwort der SEC:
Thank you for contacting the U.S. Securities and Exchange Commission (SEC).
You ask whether a company needs to file an 8-K when they e.g., lose a bidding competition while searching for an acquisition target. As part of their filings, registrants are required to disclose material (important) information to their shareholders. The filer determines whether specific information is material using established standards of materiality. Please see our Form 8-K instructions (
http://www.sec.gov/about/forms/form8-k.pdf). You may also want to review our Form 8-K frequently asked questions (
http://www.sec.gov/divisions/corpfin/form8kfaq.htm) and our publication, Researching Public Companies Through EDGAR: A Guide for Investors (
http://www.sec.gov/investor/pubs/edgarguide.htm).
In addition, please note that the SEC’s Office of Investor Education and Advocacy processes many comments from individual investors and others. We keep records of the correspondence we receive in a searchable database that SEC staff may make use of in inspections, examinations, and investigations. In addition, some of the correspondence we receive is referred to other SEC offices and divisions for their review. If they have any questions or wish to respond directly to your comments, they will contact you.
Thanks again for contacting the SEC.
Sincerely,
Kathleen Kim
Special Counsel
Office of Investor Education and Advocacy
U.S. Securities and Exchange Commission
(800) 732-0330
www.sec.gov www.investor.govwww.twitter.com/SEC_Investor_Ed 
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