Item 8.01 Other Events
CapitalSource Inc. (the "Company") is filing this Current Report on Form 8-K
in order to recast its consolidated financial statements as of December 31, 2008
and 2007 and for each year in the three-year period ended December 31, 2008 and
the related Statistical Disclosures in the Business Section, Selected Financial
Data, Management's Discussion and Analysis of Financial Condition and Results of
Operations and the Ratio of Earnings to Fixed Charges, to reflect the Company's
retrospective application of Financial Accounting Standards Board Staff Position
("FSP") APB 14-1 ("FSP APB 14-1"), Accounting for Convertible Debt Instruments
That May Be Settled in Cash Upon Conversion (Including Partial Cash Settlement),
and retrospective application of the disclosure requirements of Statement of
Financial Accounting Standards No. 160 ("SFAS 160"), Noncontrolling Interests in
Consolidated Financial Statements, an amendment of ARB No. 51 , which were
adopted by the Company on January 1, 2009. These changes were previously
reflected in the Company's most recent Quarterly Report on Form 10-Q for the
quarter ended March 31, 2009 that was filed with the Securities and Exchange
Commission on May 11, 2009.
This Current Report on Form 8-K updates the following items in the Company's
Annual Report on Form 10-K for the year ended December 31, 2008 filed on
March 2, 2009, to reflect the adoption of FSP APB 14-1 and SFAS 160:
Form 10-K: Part I, Item 1. Business - Statistical Disclosures
Form 10-K: Part II, Item 6. Selected Financial Data
Form 10-K: Part II, Item 7. Management's Discussion and Analysis of Financial
Condition and Results of Operations
Form 10-K: Part II, Item 8. Financial Statements and Supplementary Data
Form 10-K: Exhibit 12.1. Ratio of Earnings to Fixed Charges
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