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Regulation S-X and the Financial Reporting Releases (Staff Accounting Bulletins) set forth the form and content of and requirements for financial statements required to be filed as a part of (a) registration statements under the Securities Act of 1933 and (b) registration statements under section 12, [2] annual or other reports under sections 13 [3] and 15(d) [4] and proxy and information ...
Regulation S-K is a prescribed regulation under the US Securities Act of 1933 that lays out reporting requirements for various SEC filings used by public companies. Companies are also often called issuers (issuing or contemplating issuing shares), filers (entities that must file reports with the SEC) or registrants (entities that must register (usually shares) with the SEC).
Regulation S (promulgated under the Securities Act of 1933) in Section 902(k)(1) defines a US person as: [3] Any natural person resident in the United States; Any partnership or corporation organized or incorporated under the laws of the United States; Any estate of which any executor or administrator is a US person;
Even if there were no climate rules, companies are well aware that they need to consider the existing baseline SEC rules, like regulation S-X, which requires a public firm to disclose financial ...
Regulation S is a "safe harbor" that defines when an offering of securities is deemed to be executed in another country and therefore not be subject to the registration requirement under Section 5 of the 1933 Act. [19] The regulation includes two safe harbor provisions: an issuer safe harbor and a resale safe harbor. In each case, the ...
Although practitioners use popular names to refer to federal securities laws, these laws are generally codified in the U.S. Code, which is the official codification of U.S. statutory law. They are contained in Title 15 of the U.S. Code: for example, the official code citation for Section 5 of the Securities Act of 1933 is 15 U.S.C. section 77e.
Regulation D, or Reg. D, is a Federal Reserve Board rule that previously limited withdrawals and transfers to six each statement cycle. The Fed revised the rule, but many banks have maintained the ...
Complications as to financial reporting requirements can arise where the indentures are secured by a pledge of stock, in which case Rule 3-16 of Regulation S-X may come into play. [8] Many issuers attempt to mitigate the impact by inserting "collateral cut-back" provisions into their indentures, [ 9 ] but the SEC has not endorsed the concept ...