UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K Amendment No. 2 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 2, 2001 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) Registrant's telephone number, including area code: (864) 271-7733 (Former name or former address, if changed since last report): Not applicable. ITEM 5. OTHER EVENTS AND REGULATION FD DISCLOSURE. Bowater Incorporated originally filed this Current Report to disclose the signing of an agreement by which Bowater will acquire all of the outstanding shares of Alliance Forest Products Inc. This Amendment No. 2 is being filed to disclose unaudited pro forma combined financial statements of Bowater which give effect to the anticipated acquisition. The financial statements are attached to this Amendment No. 1 as Exhibit 99.2 and are incorporated herein by reference. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits: ------------------------------------------------------------------------- Exhibit No. Description ------------------------------------------------------------------------- 99.2 Unaudited Pro Forma Combined Financial Statements of Bowater for the year ended December 31, 2000, and as of and for the three-month period ended March 31, 2001 ------------------------------------------------------------------------- 2 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 INCORPORATED (Registrant) Date: October 24, 2001 By: /s/ David G. Maffucci --------------------- Name: David G. Maffucci Title: Senior Vice President and Chief Financial Officer 3 Exhibit Index The following exhibit is filed herewith: -------------------------------------------------------------------------------- Exhibit No. Description -------------------------------------------------------------------------------- 99.2 Unaudited Pro Forma Combined Financial Statements of Bowater for the year ended December 31, 2000, and as of and for the three-month period ended March 31, 2001 -------------------------------------------------------------------------------- 4