ITEM 8.01 Other EventsNuance Communications, Inc. (the "Company") is filing this Current Report on Form 8-K to revise certain financial information and related disclosures included in the Company's Annual Report on Form 10-K for the fiscal year endedSeptember 30, 2020 , which was originally filed with theU.S. Securities and Exchange Commission (the "SEC") onNovember 19, 2020 (the "2020 Form 10-K"), to reflect a transaction that occurred during the Company's first fiscal quarter of 2021. OnNovember 17, 2020 , the Company entered into a definitive agreement (the "Agreement") to sell its medical transcription and electronic healthcare record implementation businesses (the "Business") toAssured Healthcare Partners and Aeries Technology Group (together, the "Buyer"). Pursuant to the Agreement, the Company will sell and transfer, and the Buyer will purchase and acquire, (a) the shares of certain subsidiaries through which the Company operates a portion of the Business and (b) certain assets used in or related to the Business; and the Buyer will assume certain liabilities related to such assets or the Business. We expect the sale to close during the second quarter of fiscal year 2021. This Current Report on Form 8-K is being filed solely to recast financial information and to revise certain related disclosures contained in the 2020 Form 10-K to reflect the anticipated sale of the Business, and the retrospective changes for all periods presented. For all periods presented in this Form 8-K, the Business's results of operations have been included within discontinued operations and its assets and liabilities within held for sale on our consolidated financial statements. Revised 2020 Form 10-K - The following items of the 2020 Form 10-K are being revised (collectively, the "Revised Sections") as reflected in Exhibit 99.1 to this Current Report on Form 8-K. •Part II, Item 6. Selected Consolidated Financial Data; •Part II, Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations; and •Part II, Item 8. Financial Statements and Supplementary Data The Revised Sections are revised only to reflect the Company's results as if the discontinued operations criteria for the Business had been met during the periods being presented. With the exception of the subsequent events footnote to the Company's financial statements within the revised Part II, Item 8, the Revised Sections do not reflect events occurring after the filing of the 2020 Form 10-K and do not modify or update the disclosures therein in any way, other than as specifically required to reflect the discontinued operations presentation. Further, the revisions do not purport to update the Management's Discussion and Analysis of Financial Condition and Results of Operations, including the consolidated Company outlook, contained in the 2020 Form 10-K, for any information, uncertainties, transactions, risks, events or trends occurring, or known to management, other than for the changes based on the discontinued operations. Other than the Revised Sections filed with this Current Report on Form 8-K, all other information in the 2020 Form 10-K remains unchanged and has not been otherwise updated for events occurring after the filing of the 2020 Form 10-K and continues to speak only as of the original filing date. More recent information, including Risk Factors and Forward-Looking Statements, is contained in the Company's Quarterly Report on Form 10-Q for the fiscal quarter endedDecember 31, 2020 ("2021 First Quarter Form 10-Q") and other filings made by the Company with theSEC . TheseSEC filings contain important information regarding events, developments and updates affecting the Company and the Company's expectations, including those that have occurred since the filing of the 2020 Form 10-K. Accordingly, this Current Report on Form 8-K should be read in conjunction the 2021 First Quarter Form 10-Q and other filings made by the Company with theSEC . ITEM 9.01 Financial Statements and Exhibits (d)Exhibits 23.1 Consent of the Independent Registered Public Accounting Firm 99.1 Revised Sections of the 2020 Form 10-K Part II, Item 6. Selected Consolidated Financial Data Part II, Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations Part II, Item 8. Financial Statements and Supplementary Data
--------------------------------------------------------------------------------
© Edgar Online, source