SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): January 10, 2013
Aegerion Pharmaceuticals, Inc.
(Exact name of registrant as specified in its charter)
101 Main Street, Suite 1850
Cambridge, Massachusetts 02142
(Address of principal executive offices) (Zip Code)
(Registrants telephone number, including area code)
(Former name or former address, if changed since last report)
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:
Item 8.01. Other Events.
Revised Risk Factors
Aegerion Pharmaceuticals, Inc. (Company) is filing the risk factors attached hereto as Exhibit 99.1 for the purpose of updating and superseding the risk factor disclosure contained in its prior public filings, including those discussed under the caption Risk Factors in its Annual Report on Form 10-K for the year ended December 31, 2011, which was filed with the Securities and Exchange Commission (SEC) on March 15, 2012 (2011 Form 10-K), and its Quarterly Report on Form 10-Q for the period ended September 30, 2012, which was filed with the SEC on November 9, 2012.
Recent Adoption of New Accounting Standard
The Company also is filing this Current Report on Form 8-K to disclose the retrospective impact of the adoption of the Financial Accounting Standards Boards (FASB) amended accounting standard, Comprehensive Income (Topic 220), Presentation of Comprehensive Income, an amendment of the FASB Accounting Standards Codification (ASU No. 2011-05, as amended by ASU No. 2011-12) (New Accounting Standard) on its historical financial statements, as presented in the 2011 Form 10-K. The Company adopted the New Accounting Standard on the presentation of comprehensive income (loss) in the Companys first quarter 2012 financial statements as reported on its Quarterly Report on Form 10-Q for the period ended March 31, 2012, which was filed with the SEC on May 10, 2012. The New Accounting Standard is to be applied retrospectively and requires, among other things, that the Company disclose the components of comprehensive income (loss) in either (1) a continuous statement of comprehensive income (loss) or (2) two separate but consecutive statements. The retrospective application of the New Accounting Standard has not yet been reflected in the Companys annual financial statements; however, the information is provided in the table below. The table below presents the Companys Consolidated Statements of Comprehensive Loss for each of the five years in the period ended December 31, 2011, which should be read in conjunction with the information in the 2011 Form 10-K.
Aegerion Pharmaceuticals, Inc.
Consolidated Statements of Comprehensive Loss
Item 9.01. Financial Statements and Exhibits.
Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.