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SEC adopts interim final rule on summaries in Form 10-K annual reports

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Jun 01, 2016

On June 1, 2016, the SEC issued an interim final rule that implements provisions mandated by the Fixing America's Surface Transportation (FAST) Act, passed by Congress in December 2015. The interim final rule allows a Form 10-K filer to include a summary of business and financial information contained elsewhere in its Form 10-K annual report provided that each item in the summary is appropriately cross-referenced by hyperlink.

The rule, which is principles-based, adds “Item 16 — Form 10-K Summary” to Part IV of Form 10-K and gives registrants the flexibility to determine the summary’s length and location in Form 10-K as well as which disclosures to include in it. The rule will become effective when published in the Federal Register.

Review the publication and the interim final rule.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.