UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 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) January 13, 2005
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BOWATER INCORPORATED
(Exact name of registrant as specified in its charter)
Delaware 1-8712 62-0721803
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
55 East Camperdown Way
P.O. Box 1028
Greenville, South Carolina 29602
(Address of principal executive offices) (Zip Code)
(864) 271-7733
(Registrant's telephone number, including area code)
(Former name or former address, if changed since last report): Not applicable
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 (see General Instruction A.2. below):
[ ]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
The information in this Form 8-K and the Exhibit attached hereto shall
not be deemed "filed" for purposes of Section 18 of the Securities Act of 1934,
nor shall it be deemed incorporated by reference in any filing under the
Securities Act of 1933, except as shall be expressly set forth by specific
reference in such filing.
The press release provides a per share measure of loss before special
items, which is a non-GAAP financial measure. We believe that this measure
allows investors to more easily compare our on-going operations and financial
performance from period to period. This measure is not as complete as GAAP
earnings; consequently, investors should rely on GAAP.
Item 9.01. Financial Statements And Exhibits
(c) Exhibits.
99.1 Press Release of Bowater Incorporated dated January 13, 2005
On January 13, 2005, Bowater Incorporated issued a press release
commenting on fourth quarter 2004 and announcing the date for release of fourth
quarter and full-year 2004 financial results, a copy of which is attached hereto
as Exhibit 99.1.
SIGNATURES
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.
BOWATER INCOPORATED
(Registrant)
Date: January 18, 2005 By: /s/ William G. Harvey
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Name: William G. Harvey
Title: Vice President and
Treasurer and Acting CFO
EXHIBITS
99.1 Press release issued by Bowater Incorporated on January 13, 2005