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What's New in the Division of Corporation Finance
January 2010
Compliance and Disclosure Interpretations
- Regulation S-K (UPDATED 01/20/10)
- Section 116. Item 401 - Directors, Executive Officers, Promoters and Control Persons
- Section 117. Item 402(a) - Executive Compensation; General
- Section 119. Item 402(c) - Executive Compensation; Summary Compensation Table
- Section 128A - Item 402(s) Narrative disclosure of the registrant's compensation policies and practices as they relate to the registrant's risk management
- Section 133. Item 407 - Corporate Governance
- Proxy Disclosure Enhancements Transition (UPDATED 01/20/10)
- Non-GAAP Financial Measures (UPDATED 01/15/10)
- Section 105. Item 2.02 of Form 8-K
No-Action, Interpretive and Exemptive Letters
- Craftmade International, Inc., January 27, 2010
- Section 3(a)(9) Upstream Guarantees, January 13, 2010
- Commonwealth of Australia, January 11, 2010
- GulfMark Offshore, Inc., January 11, 2010
http://www.sec.gov/divisions/corpfin/cfnew/cfnew0110.shtml
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