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HCN > SEC Filings for HCN > Form 8-K on 5-Nov-2013All Recent SEC Filings

Show all filings for HEALTH CARE REIT INC /DE/



Other Events, Financial Statements and Exhibits

Item 8.01 Other Events.

Pursuant to ASC 205-20, "Presentation of Financial Statements - Discontinued Operations", certain assets of Health Care REIT, Inc. (the "Company") are now classified as discontinued operations due to their sale during the three months ended September 30, 2013 or their classification as held for sale at September 30, 2013. As a result, the Company is reclassifying in this Current Report its operations, including rental income, interest expense and provision for depreciation and amortization related to those assets for prior periods. The application of ASC 205-20 had no effect on net income attributable to common stockholders for any period presented therein.

As a result of the changes mentioned above, the Company updated portions of "Item 6 - Selected Financial Data," "Item 7 - Management's Discussion and Analysis of Financial Condition and Results of Operations" and "Item 8 - Financial Statements and Supplementary Data." All other information contained in the Form 10-K for the year ended December 31, 2012 and the other portions of Items 6, 7 and 8 have not been updated or modified (with the exception of certain minor changes to Items 7 and 8 to reflect proper cross-references). For more recent information regarding the Company, please see the Company's Quarterly Report on Form 10-Q, Current Reports on Form 8-K and other reports and information filed with or furnished to the Securities and Exchange Commission since February 26, 2013. Additionally, the Company is including, for information purposes, Financial Statement Schedules III and IV, which are unchanged from Item 15 of the Form 10-K for the year ended December 31, 2012. The foregoing items are attached as Exhibit 99.1 to this Current Report.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

23 Consent of Ernst & Young LLP, independent registered public accounting firm
99.1 Selected Financial Data Management's Discussion and Analysis of Financial Condition and Results of Operations Financial Statements and Supplementary Data Schedule III Schedule IV

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