UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington D.C. 20549
FORM 8-K/A
Amendment No. 1 to
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 2, 2007
FIRST INTERSTATE BANCSYSTEM, INC.
(Exact name of registrant as specified in its charter)
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000-49733
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81-0331430 |
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(State or other jurisdiction of
incorporation or organization)
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(Commission
File No.)
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(IRS Employer
Identification No.) |
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401 North
31st Street, Billings, MT 59116
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(Address of principal executive offices, including zip code)
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(406) 255-5390
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(Registrant’s telephone number, including area code)
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Not Applicable
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(Former name or former address, if changed since last report)
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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:
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o Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425) |
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o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-
12) |
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o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR 240.14d-2(b)) |
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o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR 240.13e-4(c)) |
TABLE OF CONTENTS
Explanatory Note
This Amendment No. 1 on Form 8-K/A to First Interstate BancSystem, Inc.’s Current Report
on Form 8-K filed with the Securities and Exchange Commission on February 2, 2007, is filed to
make a typographical correction to the heading and correct formatting errors in the graphical
presentation of Exhibit 99.
Item 2.02 Results of Operations and Financial Condition.
On February 2, 2007, First Interstate BancSystem, Inc. (the “Registrant”)
issued its fourth quarter 2006 performance report and shareholders’ letter (the
“Shareholders’ Letter”) to holders of common stock of the Company as of that date.
The Shareholders’ Letter is attached as Exhibit 99 to this Current Report on
Form 8-K.
In the Shareholders’ Letter under the heading “Selected Ratios,” the Registrant
included the ratio “Return on average common equity excluding market adjustment of
securities,” which constitutes a non-GAAP financial measure (the “non-GAAP ratio”).
The most directly comparable financial measure presented in accordance with GAAP
is the ratio “Return on average common equity” which appears immediately prior to
the non-GAAP ratio. A reconciliation between the two ratios is derived by
including mark-to-market adjustment of securities as required under GAAP. The
Registrant’s management believes the presentation of the non-GAAP ratio provides
useful information to investors because the ratio does not take into account the
mark-to-market adjustment of only a portion of the Company’s balance sheet.
Item 7.01 Regulation FD Disclosure.
The information furnished under Item 2.02 is also being furnished under this
Item 7.01.
Item 9.01 Financial Statements and Exhibits.
(c) Exhibit 99 — Fourth Quarter 2006 Shareholders’ Letter