0001193125-13-075311.txt : 20130226 0001193125-13-075311.hdr.sgml : 20130226 20130226080709 ACCESSION NUMBER: 0001193125-13-075311 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20130226 ITEM INFORMATION: Results of Operations and Financial Condition ITEM INFORMATION: Regulation FD Disclosure ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20130226 DATE AS OF CHANGE: 20130226 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KELLOGG CO CENTRAL INDEX KEY: 0000055067 STANDARD INDUSTRIAL CLASSIFICATION: GRAIN MILL PRODUCTS [2040] IRS NUMBER: 380710690 STATE OF INCORPORATION: DE FISCAL YEAR END: 0103 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-04171 FILM NUMBER: 13641013 BUSINESS ADDRESS: STREET 1: ONE KELLOGG SQ STREET 2: P O BOX 3599 CITY: BATTLE CREEK STATE: MI ZIP: 49016-3599 BUSINESS PHONE: 2699612000 MAIL ADDRESS: STREET 1: ONE KELLOGG SQUARE STREET 2: P O BOX 3599 CITY: BATTLE CREEK STATE: MI ZIP: 49016-3599 8-K 1 d490821d8k.htm FORM 8-K Form 8-K

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 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): February 26, 2013

 

 

Kellogg Company

(Exact name of Registrant as specified in its charter)

 

 

 

Delaware   1-4171   38-0710690

(State or other jurisdiction

of incorporation)

  

(Commission

File Number)

  

(IRS Employer

Identification No.)

One Kellogg Square

Battle Creek, Michigan 49016-3599

(Address of Principal executive offices, including Zip Code)

(269) 961-2000

(Registrant’s telephone number, including area code)

Not Applicable

(Former name or former address, if changed since last report)

 

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

 

 

Item 2.02. Results of Operation and Financial Condition.

As previously disclosed by Kellogg Company (the “Company”) in its Current Report on Form 8-K dated February 5, 2013 and its Annual Report on Form 10-K dated February 26, 2013 (the “2012 10-K”), in the fourth quarter of 2012, Kellogg Company changed its policy for recognizing expense for its pension and post-retirement benefit plans such that gains and losses from these plans will be recognized in mark-to-market adjustments.

These changes were applied retrospectively. Financial results from prior periods were recast to include the impact as if the changes had been in place during those periods. For information about the Company’s 2012 financial results, refer to the Company’s 2012 10-K issued on the date hereof.

Select supplemental financial information relating to the classification of the mark-to-market impact on cost of goods sold and selling, general and administrative expense for 2012 and 2011 has been included in Exhibit 99.1 to this Current Report on Form 8-K to provide year-over-year comparability for future periods.

Item 7.01. Regulation FD Disclosure.

The information set forth under Item 2.02 of the Form 8-K is incorporated into this Item 7.01 by reference.

Item 9.01. Financial Statements and Exhibits

 

(d) Exhibits.

Exhibit 99.1     Select supplemental financial information.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

    KELLOGG COMPANY
Date: February 26, 2013     /s/ Ronald L. Dissinger
    Name:   Ronald L. Dissinger
    Title:   Senior Vice President and Chief Financial Officer

EXHIBIT INDEX

 

Exhibit No.

   

Description

Exhibit 99.1    Select supplemental financial information.
 EX-99.1 2 d490821dex991.htm SELECT SUPPLEMENTAL FINANCIAL INFORMATION Select supplemental financial information

Exhibit 99.1

Kellogg Company

Cost of goods sold/Selling, general and administrative expense classification of Pension and

Post-retirement Mark-to-Market

2012 and 2011 by Quarter

(pre-tax amounts in millions)

 

     2012  
     Q1     Q2      Q3      Q4      Full Year  

Cost of Goods Sold

    $ 51      $ —         $ —         $ 208       $ 259   

Selling, general and administrative expense

      —          —           —           193         193   
  

 

 

    

 

 

     

 

 

     

 

 

     

 

 

  

Total mark-to-market

    $ 51      $ —         $ —         $ 401       $ 452   
  

 

 

    

 

 

     

 

 

     

 

 

     

 

 

  
     2011  
     Q1     Q2      Q3      Q4      Full Year  

Cost of Goods Sold

    $ 1      $ —         $ —         $ 376       $ 377   

Selling, general and administrative expense

      (7 )      4         19         289         305   
  

 

 

    

 

 

     

 

 

     

 

 

     

 

 

  

Total mark-to-market

    $ (6 )    $ 4       $ 19       $ 665       $ 682