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Division of Corporation Finance
Compliance and Disclosure Interpretations
The interpretations presented below reflect the views of the staff of the Division of Corporation Finance. They are not rules, regulations, or statements of the Commission. Further, the Commission has neither approved nor disapproved these interpretations.
These positions do not necessarily contain a discussion of all material considerations necessary to reach the conclusions stated, and they are not binding due to their highly informal nature. Accordingly, these responses are intended as general guidance and should not be relied on as definitive. There can be no assurance that the information presented in these interpretations is current, as the positions expressed may change without notice.
The Division currently is in the process of updating and reformatting its interpretive positions in the categories listed in the Index below. Items presented in italics are presented in the new format.
Index
Securities Act Sections
Securities Act Rules
Securities Act Rule 144
Securities Act Rule 415
Securities Act Regulation D and Rule 701
Industry Guides
Securities Act Forms
Securities Act Form S-3
Regulation S-K
Regulation AB
Exchange Act Sections
Exchange Act Rules
Proxy Rules and Schedule 14A
Shareholder Proposals
Regulations 13D and 13G and Schedules
Going Private Rules and Schedule 13E-3
Tender Offer Rules and Schedules
Regulation M-A and Related Rules
Exchange Act Section 16 and Related Rules and Forms
Exchange Act Form 8-K
Exchange Act Forms
Trust Indenture Act of 1939
Plain English
Regulation FD and Rule 10b5-1
Non-GAAP Financial Measures
Sarbanes-Oxley Act of 2002
Sarbanes-Oxley Act Section 404 and Related Rules
Confidential Treatment Requests
Staff Observations in the Review of Executive Compensation Disclosure
Oil and Gas
http://www.sec.gov/divisions/corpfin/cfguidance.shtml
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