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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).
The Cornell Notes system (also Cornell note-taking system, Cornell method, or Cornell way) is a note-taking system devised in the 1950s by Walter Pauk, an education professor at Cornell University. Pauk advocated its use in his best-selling book How to Study in College . [ 1 ]
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 ...
The Securities Act of 1933 regulates the distribution of securities to public investors by creating registration and liability provisions to protect investors. With only a few exemptions, every security offering is required to be registered with the SEC by filing a registration statement that includes issuer history, business competition and material risks, litigation information, previous ...
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 ...
Rule 144A.Securities Act of 1933, as amended (the "Securities Act") provides a safe harbor from the registration requirements of the Securities Act of 1933 for certain private resales of minimum $500,000 units of restricted securities to qualified institutional buyers (QIBs), which generally are large institutional investors that own at least $100 million in investable assets.
Form 8-K covers special material events that occur between 10-K and 10-Q filings. A substantial number of firms filed their 10-K as a Form 10-K405 during the late 1990s and early 2000s (decade). A 10-K405 is a 10-K where the Regulation S-K Item 405 box on the cover page is checked. Due to confusion in its application, the 10-K405 was eliminated ...
Regulation NMS; Regulation S-K; Regulation S-X; SEC Rule 10b-5; SEC Rule 10b5-1; SEC Rule 17a-4; S. Scienter; Securities Investor Protection Corporation; Series 6 exam;