What is covered by Regulation SK?
Regulation S-K is a Securities and Exchange Commission (SEC) regulation that outlines how registrants should disclose material qualitative descriptors of their business on registration statements, periodic reports, and any other filings.
What are SEC disclosure requirements?
SEC rules require your company to file annual reports on Form 10-K and quarterly reports on Form 10-Q with the SEC on an ongoing basis. These reports require much of the same information about the company as is required in a registration statement for a public offering.
What is included in a registration statement?
Registration statements for securities offerings often include a prospectus, which is the disclosure document describing the offering, the securities and the company to prospective investors. Form S-1 is the registration statement form often used for registering securities offerings.
What is a Regulation S Security?
Regulation S, which was adopted by the Securities and Exchange Commission (the “SEC”) in 1990,1 provides that offers and sales of securities that occur outside of the United States are exempt from the registration requirements of Section 5 of the Securities Act of 1933 (the “Securities Act”).
How do you exhibit exhibits in SEC filings?
- Lookup the registrant on SEC.gov.
- Search for any ’34 Act or ’33 Act Form Type in the filings list and select “documents”.
- Any exhibits attached to that particular filing will appear listed on the following page, however, these are not the exhibits that are incorporated by reference to this filing.
Is the 402 (K) disclosure required under Regulation S-K?
Item 402 (k) — Director Compensation Table Question: Is director compensation disclosure required under Item 402 (k) of Regulation S-K for a person who served as a director for part of the last completed fiscal year, even if the person was no longer a director at the end of the last completed fiscal year? Answer: Yes.
What is item 703 of Regulation S-K?
Section 249. Item 703 — Purchases of Equity Securities by the Issuer and Affiliated Purchasers 249.01 If a company receives its shares back from a vendor in settlement of litigation, these shares must be disclosed under Item 703 of Regulation S-K. [July 3, 2008]
What is item 507 of Regulation S-K?
Item 507 — Selling Security Holders 240.01 Item 507 of Regulation S-K requires certain disclosure concerning each selling shareholder for whose account the securities being registered are to be offered.
What are the instructions to item 402 (T)?
Instructions to Item 402 ( t ). 1. A registrant that does not qualify as a “smaller reporting company,” as defined by § 229.10 (f) (1) of this chapter, must provide the information required by this Item 402 (t) with respect to the individuals covered by Items 402 (a) (3) (i), (ii) and (iii) of this section.