美国
证券交易委员会
华盛顿特区.C. 20549
FORM
目前的报告
根据第13或15(d)条
《1934年证券交易法
报告日期（最早报告事件的日期）：
（约章指明的注册人确切名称）
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（前名称或前地址，如上次报告后有更改）
Check the appropriate box below if the Form 8-K is intended to simultaneously satisfy the filing obligation of the Registrant under any of the following provisions:
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Written communications pursuant to Rule 425 under the Securities Act |
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根据交易法第14a-12条征集材料 |
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Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act |
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Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act |
根据该法第12(b)条注册的证券：
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每个交易所的名称 在哪个注册 |
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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 《1934年证券交易法 (§240.（本章第12b-2条）.
新兴成长型公司
如果体育平台是一家新兴成长型公司, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
| 第四项.02 | Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review. |
2月25日, 2020, 体育平台（以下简称“公司”）的管理结束, and the Audit Committee (the “Audit Committee”) of the Company’s Board of Directors (the “Board”) concurred, that the Company’s previously issued unaudited consolidated financial statements for the three and nine months ended September 30, 2019, 哪些已包括在公司的季报表格内 10-Q 截至9月30日的季度, 2019, which was originally filed with the Securities and Exchange Commission (the “SEC”) on November 1, 2019年（“事先备案”）, 体育平台是否应因重大错报而不再依赖.
In the course of preparing the consolidated financial statements for the year ended December 31, 2019, 公司发现了对折旧的错报, depletion and amortization and impairment of oil and gas properties as of September 30, 2019 of approximately $554 million ($436 million net of the tax benefit) related to unrecorded transfers of its unevaluated oil and natural gas properties into the amortization base. This error impacted the related calculations of the Companys’ depreciation, depletion and amortization and impairment of oil and natural gas properties for the three and nine month periods ended September 2019. Net (loss) income and income tax (benefit) expense have also been impacted.
Management determined it did not effectively design and maintain controls over the completeness and accuracy of the accounting of transfers of unevaluated capitalized costs into the amortization base for the three and nine month periods ended September 30, 2019年和截至12月31日的12个月期间, 2019. 具体地说, the Company did not have an adequate process for monitoring that its accounting policies for transferring unevaluated oil and gas properties were consistently being performed timely and reconciled with the general ledger. This material weakness resulted in a material error in the amount of impairment expense booked in relation to our oil and gas properties for the nine months ended September 30, 2019.
除了, the Company has reassessed its conclusions regarding its disclosure controls and procedures as of September 30, 鉴于上述错误陈述，2019年. 结果体育平台是, the Company has determined that a material weakness in internal control over financial reporting existed as of September 30, 2019, and therefore the Company has concluded that its disclosure controls and procedures as of September 30, 2019年无效. 因此, the Company’s previous evaluation of its disclosure controls and procedures as of September 30, 2019年不应再被依赖.
由于上述原因，在提交本报告的表格 8-K, 公司将及时修改事先备案，以便：
| • | restate the unaudited consolidated financial statements as of and for the three and nine months ended September 30, 2019; |
| • | restate Management’s Discussion and Analysis of Financial Conditions and Results of Operations included in Part I, Item 2; and |
| • | restate the evaluation of disclosure controls and procedures included under Part I, Item 4. |
The Audit Committee and the Company’s management have discussed these matters with its independent registered public accounting firm, 均富律师事务所.
| 第五项.03 | Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year. |
2月26日, 2020, the Board approved and adopted the Second Amended and Restated Bylaws of the Company (the “Second Amended and Restated Bylaws”), 立即生效, to align the advance notice provisions and substantive disclosure requirements related to meetings of the Company’s stockholders and the election of directors with those under the Company’s Restated Certificate of Incorporation and to make certain other technical and conforming revisions to the advance notice and other provisions. The Second Amended and Restated Bylaws also incorporate the First Amendment to the Amended and Restated Bylaws, 7月18日通过, 并于7月23日向SEC提交了申请, 2013, 以及《经修订及重述章程》的第二修正案, 4月28日通过, 并于5月2日向美国证券交易委员会提交了申请, 2014.
五、前款规定.03 is qualified in its entirety by reference to the text of the Second Amended and Restated Bylaws, 作为附件3.1并通过引用并入本协议.
| 9项.01 | 财务报表及附件 |
| (d) | 展品 |
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Cover Page Interactive Data File - the cover page XBRL tags are embedded within the Inline XBRL document. | |||
签名
Pursuant to the requirements 《1934年证券交易法, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
| 体育平台 | ||||||
| 日期：2020年2月27日 |
By: |
/s/昆汀·希克斯 | ||||
| 昆汀·希克斯 | ||||||
| 执行副总裁 & 首席财务官 | ||||||