This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

SEC requests comments on effectiveness of certain disclosure requirements in Regulation S-X

  • SEC (US Securities and Exchange Commission) Image

Oct 01, 2015

The SEC has published a request for comment that seeks feedback on the effectiveness of certain of the disclosure requirements in Regulation S-X — specifically, those under which registrants must “provide financial information about acquired businesses, subsidiaries not consolidated and 50 percent or less owned persons, guarantors and issuers of guaranteed securities, and affiliates whose securities collateralize registered securities.”

The request for comment constitutes part of the SEC’s disclosure effectiveness initiative, in which the Commission’s Division of Corporation Finance “review[s] the disclosure requirements applicable to public companies to consider ways to improve the requirements for the benefit of investors and public companies.”

Comments are due by November 30, 2015. For more information, see Deloitte's related Heads Up newsletter and the press release and request for comment on the SEC’s Web site.

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.