Extract to table

Overview of 8-K Reporting Obligations Under the SEC's rules, a registrant is required to file a Current Report on Form 8-K within four (4) business days following the occurrence of specified triggering events enumerated in the form

As a large accelerated filer, CRH is required to file its Quarterly Report on Form 10-Q within forty (40) days after the end of the fiscal quarter

This timing means that the settlement will occur after the balance sheet date (March 31, 2025) but before the expected filing of the Q1 2025 Form 10-Q (approximately mid-May 2025), making it a post-balance-sheet event that must be evaluated under the applicable accounting standards for subsequent events

ASC 855 — Subsequent Events Analysis Under Accounting Standards Codification Topic 855 ("ASC 855"), Subsequent Events, a reporting entity is required to evaluate events that occur after the balance sheet date but before the financial statements are issued (or, for non-SEC filers, available to be issued)

As noted above, the Supreme Court and the SEC have recognized that a purely quantitative approach to materiality is insufficient and that qualitative factors must also be considered