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SEC Modernizes Reporting Requirements For Public Companies Under Regulation S-K Items 101, 103, And 105 | McCarter & English, LLP


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The U.S. Securities and Exchange Commission (SEC) recently adopted amendments to modernize the disclosure requirements in Items 101, 103, and 105 of Regulation S-K.[1] Having largely not touched these provisions over the past 30 years, the SEC adopted the amendments to modernize the description of business (Item 101), legal proceedings (Item 103), and risk factors (Item 105); improve disclosure for investors; and simplify compliance for companies that file reports with the SEC. Specifically, the amendments are intended to improve the readability of disclosure documents, as well as to discourage repetition and the disclosure of non-material information. ....

Exchange Commission , Capital Disclosure , பரிமாற்றம் தரகு , மூலதனம் வெளிப்படுத்தல் ,