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) April 28, 2004 ----------------------- BOWATER INCORPORATED (Exact name of registrant as specified in its charter) Delaware 1-8712 62-0721803 (State or other (Commission (IRS Employer jurisdiction of File Number) Identification incorporation) No.) 55 East Camperdown Way P.O. Box 1028 Greenville, South Carolina 29602 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (864) 271-7733 (Former name or former address, if changed since last report): Not applicable Item 7. Financial Statements And Exhibits (c) Exhibits. 99.1 Press Release of Bowater Incorporated dated April 28, 2004 Item 12. 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. On April 28, 2004, Bowater Incorporated issued a press release announcing financial results for the three months ended March 31, 2004, 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: April 28, 2004 By: /s/ David G. Maffucci ----------------------------------- Name: David G. Maffucci Title: Executive Vice President and Chief Financial Officer EXHIBITS 99.1 Press release issued by Bowater Incorporated on April 28, 2004