Conversation so far:
when is an 8k required to be filed
An 8-K is required to announce major events relevant to shareholders. Businesses have four business days to file an 8-K for most specified items.
what does the 8-k report include
An 8-K notifies the public of events reported including acquisition, bankruptcy, resignation of directors, or a change in the fiscal year.
how does the 8-k form differ from the 10-k form
As opposed to the annual reporting of Form 10-K and the quarterly reporting of Form 10-Q, public companies utilize Form 8-K as needed.

Question: what is section 2 of the form
Self-contained rewrite: what is section 2 of the 8-k form