8-K
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) May 1, 2015


Carnival Corporation
Carnival plc
(Exact name of registrant as
specified in its charter)
(Exact name of registrant as
specified in its charter)
 
 
 Republic of Panama
England and Wales
(State or other jurisdiction of
incorporation)
(State or other jurisdiction of
incorporation)
 
 
001-9610
001-15136
(Commission File Number)
(Commission File Number)
 
 
59-1562976
98-0357772
(IRS Employer Identification No.)
(IRS Employer Identification No.)
 
 
3655 N.W. 87th Avenue
Miami, Florida 33178-2428
Carnival House, 100 Harbour Parade,
Southampton SO15 1ST, United Kingdom
(Address of principal
executive offices)
(Zip Code)
(Address of principal
executive offices)
(Zip Code)
 
 
(305) 599-2600
011 44 23 8065 5000
(Registrant’s telephone number,
including area code)
(Registrant’s telephone number,
including area code)
 
 
None
None
(Former name or former address,
 if changed since last report.)
(Former name, 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 registrants under any of the following provisions:

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

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

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

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



Section 8 - Other Events

Item 8.01 Other Events.

Carnival Corporation & plc is filing this Form 8-K to provide financial information that revises and corrects the accounting for one of our brand’s marine and technical spare parts in order to consistently expense and classify them fleetwide. We evaluated the materiality of this revision and concluded that it was not material to any of our previously issued financial statements. However, had we not revised the accounting, this may have resulted in material inconsistencies to our financial statements in the future.

In order to assist investors prior to the time that we revise previously reported results in future filings, Carnival Corporation & plc is presenting certain financial information to reflect the impact of the revision described above on our annual financial information. This unaudited Carnival Corporation & plc revised consolidated financial information is filed as Exhibits 99.1, 99.2 and 99.3 to this report as follows:

•
Summary Impact of Revision to Prior Period Financial Information as of November 30, 2014 and 2013 and for the years ended November 30, 2014, 2013 and 2012;
•
Consolidated Statements of Income for the years ended November 30, 2014, 2013 and 2012;
•
Consolidated Statements of Comprehensive Income for the years ended November 30, 2014, 2013 and 2012;
•
Consolidated Balance Sheets at November 30, 2014 and 2013;
•
Consolidated Statements of Cash Flows for the years ended November 30, 2014, 2013 and 2012;
•
Consolidated Statements of Shareholders' Equity for the years ended November 30, 2014, 2013 and 2012 and
•
Ratio of Earnings to Fixed Charges for the years ended November 30, 2014, 2013, 2012, 2011 and 2010.

Section 9 - Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

99.1 Summary Impact of Revision to Prior Period Financial Information.
99.2 Consolidated Statements of Income (Unaudited).
99.2 Consolidated Statements of Comprehensive Income (Unaudited).
99.2 Consolidated Balance Sheets (Unaudited).
99.2 Consolidated Statements of Cash Flows (Unaudited).
99.2 Consolidated Statements of Shareholders' Equity (Unaudited).
99.3 Ratio of Earnings to Fixed Charges (Unaudited).






















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SIGNATURES

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

CARNIVAL CORPORATION
 
CARNIVAL PLC
 
 
 
By: /s/ Larry Freedman
 
By: /s/ Larry Freedman
Name: Larry Freedman
 
Name: Larry Freedman
Title: Chief Accounting Officer and Controller
 
Title: Chief Accounting Officer and Controller
 
 
 
Date: May 1, 2015
 
Date: May 1, 2015












































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Exhibit Index
Exhibit No.
Description
 
 
99.1
Summary Impact of Revision to Prior Period Financial Information.
99.2
Consolidated Statements of Income (Unaudited).
99.2
Consolidated Statements of Comprehensive Income (Unaudited).
99.2
Consolidated Balance Sheets (Unaudited).
99.2
Consolidated Statements of Cash Flows (Unaudited).
99.2
Consolidated Statements of Shareholders' Equity (Unaudited).
99.3
Ratio of Earnings to Fixed Charges (Unaudited).


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