8-K 1 d118431.txt IMH ASSETS CORP -------------------------------------------------------------------------------- SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) January 28, 2003 IMH ASSETS CORP. (as company under an Indenture, dated as of January 30, 2003, providing for, inter alia, the issuance of Collateralized Asset-Backed Bonds, Series 2003-1) IMH Assets Corp. ---------------- (Exact name of registrant as specified in its charter) CALIFORNIA 333-100890 33-0705301 ---------- ---------- ---------- (State or Other Jurisdiction (Commission (I.R.S. Employer of Incorporation) File Number) Idenfication No.) 1401 Dove Street Newport Beach, California 92660 ------------------------- ----- (Address of Principal (Zip Code) Executive Offices) Registrant's telephone number, including area code, is (949) 475-3600 -------------------------------------------------------------------------------- -2- Item 5. Other Events. ------------ The consolidated financial statements of Ambac Assurance Corporation and subsidiaries as of December 31, 2001 and December 31, 2000, and for each of the years in the three-year period ended December 31, 2001, included in the Annual Report on Form 10-K of Ambac Financial Group, Inc. (which was filed with the Securities and Exchange Commission on March 26, 2002, Commission File Number 1-10777), the unaudited consolidated financial statements of Ambac Assurance Corporation and subsidiaries as of March 31, 2002 and for the periods ending March 31, 2002 and March 31, 2001 included in the Quarterly Report on Form 10-Q of Ambac Financial Group, Inc. for the period ended March 31, 2002 (which was filed with the Securities and Exchange Commission on May 13, 2002); as of June 30, 2002 and for the periods ending June 30, 2002 and June 30, 2001 included in the Quarterly Report on Form 10-Q of Ambac Financial Group, Inc. for the period ended June 30, 2002 (which was filed with the Securities and Exchange Commission on August 14, 2002) and as of September 30, 2002 and for the periods ending September 30, 2002 and September 30, 2001 included in the Quarterly Report on Form 10-Q of Ambac Financial Group, Inc., for the period ended September 30, 2002 (which was filed with the Securities and Exchange Commission on November 14, 2002), and Current Reports on Form 8-K filed with the Securities and Exchange Commission on January 25, 2002, April 18, 2002, July 19, 2002, August 14, 2002, October 17, 2002, and November 20, 2002 and January 24, 2003 as such Current Reports related to Ambac Assurance, are hereby incorporated by reference in (i) this Current Report on Form 8-K; (ii) the registration statement (No. 333-100890) of the Registrant; and (iii) the Prospectus Supplement relating to IMH Assets Corp.: Collateralized Asset-Backed Bonds, Series 2003-1, and shall be deemed to be part hereof and thereof. Item 7. Financial Statements, PRO FORMA Financial Information and Exhibits ------------------------------------------------------------------ (a) Financial Statements. -------------------- Not applicable. (B) PRO FORMA Financial Information. ------------------------------- Not applicable. (c) Exhibits --------
ITEM 601(A) OF REGULATION S-K EXHIBIT NO. EXHIBIT NO. DESCRIPTION ----------- ----------- ----------- 1 23 Consent of KPMG LLP, independent auditors of Ambac Assurance Corporation with respect to the IMH Assets Corp., Collateralized Asset-Backed Bonds, Series 2003-1.
SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on behalf of the Registrant by the undersigned thereunto duly authorized. IMH ASSETS CORP. By: /s/ Richard J. Johnson --------------------------- Name: Richard J. Johnson Title: Chief Financial Officer Dated: January 28, 2003
EXHIBIT INDEX Item 601 (a) of Sequentially Exhibit Regulation S-K Numbered Number Exhibit No. Description Page ------ ----------- ----------- ---- 1 23 Independent Auditors' 6 Consent