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 staff updates C&DIs

  • SEC (US Securities and Exchange Commission) Image

Nov 03, 2016

The staff in the SEC’s Division of Corporation Finance has updated its compliance and disclosure interpretations (C&DIs) related to (1) Securities Act forms and (2) proxy rules and Schedule 14A.

The update related to Securities Act forms concerns the transaction requirements in Instructions I.B.3 and I.B.6 of Form S-3. The update related to proxy rules and Schedule 14A pertains to the submission of annual reports to the SEC under Rules 14a-3(c) and 14c-3(b). In addition to mailing or submitting to EDGAR an annual report, registrants can meet the requirement of providing annual reports to security holders by posting it on their corporate Web sites for one year.

For more in­for­ma­tion, see Ques­tion 116.25 of the C&DIs on Securities Act forms and the C&DI on submission of annual reports to the SEC 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.