UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

______________


FORM 8-K

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): July 24, 2015

MOODY’S CORPORATION
(Exact Name of Registrant as Specified in Charter)

Delaware

  1-14037

13-3998945

(State or Other Jurisdiction of
Incorporation)

(Commission File Number)

(IRS Employer Identification No.)

7 World Trade Center at 250 Greenwich Street
New York, New York 10007

(Address of Principal Executive Offices) (Zip Code)

Registrant’s telephone number, including area code: (212) 553-0300

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:

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))



Item 2.02, "Results of Operations and Financial Condition"

On July 24, 2015,  Moody's Corporation (the "Registrant") announced its financial results for the quarter ended June 30, 2015.  A copy of the press release containing the announcement is included as Exhibit 99.1.  

In addition to financial results determined in accordance with generally accepted accounting principles (GAAP) that are included in the press release, the press release also includes non-GAAP financial measures (as defined under Regulation G of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) and a reconciliation of those numbers to GAAP.

As stated in the press release, GAAP Earnings Per Share of $1.28 for the second quarter of 2015 increased 14% from the non-GAAP EPS of $1.12 for the second quarter of 2014.  The non-GAAP EPS figure excluded the $0.36 gain on ICRA Ltd.  The GAAP Earnings Per Share of $1.28 for the second quarter of 2015 decreased by 14% as compared to the GAAP EPS of $1.48 for the second quarter of 2014.  The foregoing non-GAAP financial measure should be considered in addition to, not as a substitute for or superior to, EPS prepared in accordance with GAAP as more fully discussed in the Registrant’s financial statements and filings with the Securities and Exchange Commission.

The information contained in this Current Report, including the exhibit hereto, is being furnished and shall not be deemed "filed" for the purpose of Section 18 of the Exchange Act or otherwise subject to the liabilities of that Section.  The information in this Current Report shall not be incorporated by reference into future filings under the Securities Act of 1933, as amended, or the Exchange Act, unless it is specifically incorporated by reference therein.

Item 7.01, "Regulation FD Disclosure"

The information set forth under Item 2.02, "Results of Operations and Financial Condition" is incorporated herein by reference.

Item 9.01, "Financial Statements and Exhibits"

(d)  Exhibits

               99.1         Press release of Moody's Corporation dated July 24, 2015, announcing results for the quarter ended June 30, 2015.  


SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

MOODY'S CORPORATION

 
 
 

 

 

By:

/s/ John J. Goggins

John J. Goggins

Executive Vice President and General
Counsel

 

Date:

July 24, 2015

 


INDEX TO EXHIBITS

Exhibit No.

Description
 

99.1

Press release of Moody's Corporation dated July 24, 2015, announcing results for the quarter ended June 30, 2015.