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The result of Final Rule 33-8183 was to add Rule 2-07 to Regulation S-X and to amend Rule 2-01 of Regulation S-X, as well as affect several other regulations, rules and forms. These changes were triggered mainly by the Sarbanes–Oxley Act of 2002, enacted on July 30, 2002. Title II of the Sarbanes–Oxley Act, entitled "Auditor Independence ...
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 ...
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 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;
Generally, each of these laws requires a process that includes (a) publication of the proposed rules in a notice of proposed rulemaking (NPRM), (b) certain cost-benefit analyses, and (c) request for public comment and participation in the decision-making, and (d) adoption and publication of the final rule, via the Federal Register. [2] [3 ...
The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.The act, Pub. L. 107–204 (text), 116 Stat. 745, enacted July 30, 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability, Responsibility, and ...
Revenue-cap regulation allows the operator to change its prices within baskets of services so long as the change in revenue does not exceed the revenue cap index. This index typically reflects the overall rate of inflation in the economy, the inflation in the operator's input prices relative to the average firm in the economy and the ability of the operator to gain efficiencies relative to 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 ...