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Division of Corporation FinanceCompliance and Disclosure InterpretationsThe 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. IndexAmerican Recovery and Reinvestment Act of 2009Securities Act Sections
Securities Act Rules
Securities Act Forms
Regulation S-K
Industry Guides
Regulation AB
Exchange Act Sections
Exchange Act Rules
Exchange Act Forms
Exchange Act Section 16 and Related Rules and Forms
Exchange Act Form 8-K
Exchange Act Sections 13(d) and 13(g) and Regulation 13D-G Beneficial Ownership Reporting
Going Private Transactions, Exchange Act Rule 13e-3 and Schedule 13E-3Interactive Data
Proxy Rules and Schedule 14A
Shareholder Proposals
Tender Offer Rules and Schedules
Regulation M-A and Related Rules
Trust Indenture Act of 1939
Regulation S-T
Plain English
Regulation FD
Non-GAAP Financial Measures
Sarbanes-Oxley Act of 2002Sarbanes-Oxley Act Section 404 and Related Rules
Confidential Treatment Requests
Oil and Gas RulesProxy Disclosure Enhancements Transition
Division Statement on Well-Known Seasoned Issuer Waivers
http://www.sec.gov/divisions/corpfin/cfguidance.shtml
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