Buried events

Material disclosures filed under the wrong 8-K item code, typically Item 8.01, to obscure them.

Definition

A 'buried event' is a material 8-K disclosure routed through a generic item code (most commonly Item 8.01 'Other Events') instead of the specific code that actually matches the disclosure — for example, a ransomware incident filed under 8.01 instead of Item 1.05.

Detecting buried events requires reading the actual filing body, classifying based on language, and comparing against what the filer reported. That's the FilingFirehose 8-K wedge: every parsed filing has a `discrepancy_items` field listing items present in the body but not reported, plus a `suspected_buried_events` map keyed by reported item.

Related terms

• 8-K filing
• Item 8.01 other events
• Filer-reported items