17 CFR 229.307 - (Item 307) Disclosure controls and procedures.
Disclose the conclusions of the registrant's principal executive and principal financial officers, or persons performing similar functions, regarding the effectiveness of the registrant's disclosure controls and procedures (as defined in § 240.13a-15(e) or § 240.15d-15(e) of this chapter) as of the end of the period covered by the report, based on the evaluation of these controls and procedures required by paragraph (b) of § 240.13a-15 or § 240.15d-15 of this chapter.
Title 17 published on 15-Mar-2018 03:49
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 17 CFR Part 229 after this date.
GPO FDSys XML | Text type regulations.gov FR Doc. 2018-03858 RIN Release Nos. 33-10459 34-82746 SECURITIES AND EXCHANGE COMMISSION Interpretation. Applicable February 26, 2018. 17 CFR Parts 229 and 249 The Securities and Exchange Commission (the “Commission”) is publishing interpretive guidance to assist public companies in preparing disclosures about cybersecurity risks and incidents.
GPO FDSys XML | Text type regulations.gov FR Doc. 2017-26982 RIN 3235-AL95 File No. S7-19-16 Release Nos. 33-10446 34-82280 SECURITIES AND EXCHANGE COMMISSION Notification of compliance date. The compliance date with respect to any Form 10-D that will require hyperlinks to any exhibits filed with Form ABS-EE is June 1, 2018. 17 CFR Parts 229, 232, 239 and 249 The Securities and Exchange Commission (“Commission”) is publishing this document to inform the public that it has set a compliance date for its previously-adopted exhibit hyperlinking requirements for Form 10-Ds that require hyperlinks to any exhibits filed with Form ABS-EE. The Commission on March 1, 2017 required registrants that file registration statements and reports subject to the exhibit requirements under Item 601 of Regulation S-K, or that file Forms F-10 or 20-F, to include a hyperlink to each exhibit listed in the exhibit index of these filings, but deferred setting a compliance date with respect to any Form 10-D that will require hyperlinks to any exhibits filed with Form ABS-EE until the Commission announced that technical programming changes to allow issuers to include Form 10-D and Form ABS-EE in a single submission had been completed, and published a notification of the compliance date for Form 10-D in the Federal Register .
GPO FDSys XML | Text SECURITIES AND EXCHANGE COMMISSION Proposed rule. Comments should be received by January 2, 2018. 17 CFR Parts 229, 230, 232, 239, 240, 249, 270, 274 and 275 We are proposing amendments based on the recommendations made in the staff's Report on Modernization and Simplification of Regulation S-K, as required by Section 72003 of the Fixing America's Surface Transportation Act. The proposed amendments are intended to modernize and simplify certain disclosure requirements in Regulation S-K, and related rules and forms, in a manner that reduces the costs and burdens on registrants while continuing to provide all material information to investors. The amendments are also intended to improve the readability and navigability of disclosure documents and discourage repetition and disclosure of immaterial information. To provide for a consistent set of rules to govern incorporation by reference and hyperlinking, we are also proposing parallel amendments to several rules and forms applicable to investment companies and investment advisers, including proposed amendments that would require certain investment company filings to be submitted in HyperText Markup Language (“HTML”) format.
GPO FDSys XML | Text type regulations.gov FR Doc. 2017-20632 RIN File No. S7-07-13 Release No. 33-10415 34-81673 SECURITIES AND EXCHANGE COMMISSION Interpretation. Effective Date: September 27, 2017. 17 CFR Parts 229 and 249 The Securities and Exchange Commission is publishing interpretive guidance to assist registrants in preparation of their pay ratio disclosures required by Item 402(u) of Regulation S-K.
GPO FDSys XML | Text type regulations.gov FR Doc. 2017-08160 RIN 3235-AL79 File No. S7-02-17 Release No. 33-10349 34-80479 SECURITIES AND EXCHANGE COMMISSION Extension of comment period. Comments should be received on or before July 7, 2017. 17 CFR Parts 210, 211, 229, 231 and 241 The Securities and Exchange Commission is extending the comment period for its request for comment seeking public input as to the disclosures called for by Industry Guide 3, Statistical Disclosure by Bank Holding Companies. The original comment period is scheduled to end on May 8, 2017. The Commission is extending the time period in which to provide the Commission with comments until July 7, 2017. This action will allow interested persons additional time to analyze the issues and prepare their comments.
GPO FDSys XML | Text type regulations.gov FR Doc. 2017-06797 RIN 3235-AL38 File No. S7-09-16 Release Nos. 33-10332 34-80355 SECURITIES AND EXCHANGE COMMISSION Final rule; technical amendments; interpretation. Effective April 12, 2017. 17 CFR Parts 210, 227, 229, 230, 239, 240, and 249 We are adopting technical amendments to conform several rules and forms to amendments made to the Securities Act of 1933 (“Securities Act”) and the Securities Exchange Act of 1934 (“Exchange Act”) by Title I of the Jumpstart Our Business Startups (“JOBS”) Act. To effectuate inflation adjustments required under Title I and Title III of the JOBS Act, we are also adopting new rules that include an inflation-adjusted threshold in the definition of the term “emerging growth company” as well as amendments to adjust the dollar amounts in Regulation Crowdfunding.
GPO FDSys XML | Text type regulations.gov FR Doc. 2017-04365 RIN 3235-AL95 File No. S7-19-16 Release Nos. 33-10322 34-80132 SECURITIES AND EXCHANGE COMMISSION Final rule. Effective on September 1, 2017. Compliance Dates: Registrants must comply with the final rules for filings submitted on or after September 1, 2017. A registrant that is a “smaller reporting company,” as defined in Securities Act Rule 405 and Exchange Act Rule 12b-2, or that is neither a “large accelerated filer” nor an “accelerated filer,” as defined in Exchange Act Rule 12b-2, and that submits filings in ASCII need not comply with the final rules until September 1, 2018, one year after the effective date. The compliance date with respect to any Form 10-D that will require hyperlinks to any exhibits filed with Form ABS-EE is delayed until Commission staff has completed technical programming changes to allow issuers to include such forms in a single submission. Once these programming changes are complete, the Commission will publish in the Federal Register a document notifying the public of the compliance date for Form 10-D. 17 CFR Parts 229, 232, 239 and 249 We are adopting amendments that will require registrants that file registration statements and reports subject to the exhibit requirements under Item 601 of Regulation S-K, or that file Forms F-10 or 20-F, to include a hyperlink to each exhibit listed in the exhibit index of these filings. To enable the inclusion of such hyperlinks, the amendments also require that registrants submit all such filings in HyperText Markup Language (“HTML”) format.
GPO FDSys XML | Text SECURITIES AND EXCHANGE COMMISSION Proposed rule. Comments should be received by May 16, 2017. 17 CFR Parts 229, 230, 232, 239, 249 and 274 We are proposing to require the use of the Inline XBRL format for the submission of operating company financial statement information and mutual fund risk/return summaries. The proposed amendments are intended to improve the data's quality, benefiting investors, other market participants, and other data users, and to decrease, over time, the cost of preparing the data for submission to the Commission. The proposed amendments would also eliminate the requirement for filers to post Interactive Data Files on their Web sites and terminate the Commission's voluntary program for the submission of financial statement information interactive data that is currently available only to investment companies and certain other entities.
GPO FDSys XML | Text type regulations.gov FR Doc. 2017-04329 RIN 3235-AL79 Release No. 33-10321 34-80131 File No. S7-02-17 SECURITIES AND EXCHANGE COMMISSION Request for comment. Comments should be received on or before May 8, 2017. 17 CFR Parts 210, 211, 229, 231 and 241 The Commission is publishing this request for comment to seek public input as to the disclosures called for by Industry Guide 3, Statistical Disclosure by Bank Holding Companies. The financial services industry has changed dramatically since Guide 3 was first published. Consequently, our disclosure guidance may not in all cases reflect recent industry developments or changes in accounting standards related to financial and other reporting requirements.
GPO FDSys XML | Text SECURITIES AND EXCHANGE COMMISSION Extension of comment period. Comments should be received on or before November 2, 2016. 17 CFR Parts 210, 229, 230, 239, 240, 249, and 274 The Securities and Exchange Commission is extending the comment period for a proposal to amend certain of its disclosure requirements that may have become redundant, duplicative, overlapping, outdated, or superseded, in light of other Commission disclosure requirements, U.S. Generally Accepted Accounting Principles (“U.S. GAAP”), International Financial Reporting Standards (“IFRS”), or changes in the information environment [Release No. 33-10110; 34-78310; IC-32175; 81 FR 51607 (July 13, 2016)]. The release also solicits comment on certain Commission disclosure requirements that overlap with, but require information incremental to, U.S. GAAP to determine whether to retain, modify, eliminate, or refer them to the Financial Accounting Standards Board for potential incorporation into U.S. GAAP. The original comment period is scheduled to end on October 3, 2016. The Commission is extending the time period in which to provide the Commission with comments until November 2, 2016. This action will allow interested persons additional time to analyze the issues and prepare their comments.
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-21313 RIN 3235-AL95 Release Nos. 33-10201 34-78737 File No. S7-19-16 SECURITIES AND EXCHANGE COMMISSION Proposed rule. Comments should be received on or before October 27, 2016. 17 CFR Parts 229, 232, 239 and 249 We are proposing amendments that would require registrants that file registration statements and periodic and current reports that are subject to the exhibit requirements under Item 601 of Regulation S-K, or that file on Forms F-10 or 20-F, to include a hyperlink to each exhibit listed in the exhibit index of these filings. To enable the inclusion of such hyperlinks, the proposed amendments would also require that registrants submit all such filings in HyperText Markup Language (“HTML”) format.
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-20906 RIN Release No. 33-10198 34-78687 File No. S7-18-16 SECURITIES AND EXCHANGE COMMISSION Request for comment. Comments should be received on or before October 31, 2016. 17 CFR Part 229 The Commission is requesting public comment on certain disclosure requirements in Regulation S-K relating to management, certain security holders, and corporate governance matters contained in Subpart 400. This request is part of an initiative by the Division of Corporation Finance to review the disclosure requirements in Regulation S-K to consider ways to improve them for the benefit of investors and registrants. Comments received in response to this request for comment will also inform the Commission's study on Regulation S-K, which is required by Section 72003 of the Fixing America's Surface Transportation Act (“FAST Act”).
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-20548 RIN 3235-AL53 Release Nos. 33-10127 34-78652 File No. S7-10-16 SECURITIES AND EXCHANGE COMMISSION Proposed rule; extension of comment period. The comment period for the proposed rule published June 27, 2016, at 81 FR 41651, is extended. Comments should be received on or before September 26, 2016. 17 CFR Parts 229, 239, and 249 The Securities and Exchange Commission is extending the comment period for a release proposing revisions to the property disclosure requirements for mining registrants and related guidance [Release Nos. 33-10098 and 34-78086 (June 16, 2016)], published June 27, 2016. The original comment period is scheduled to end on August 26, 2016. The Commission is extending the time period in which to provide the Commission with comments until September 26, 2016. This action will allow interested persons additional time to analyze the issues and prepare their comments.
GPO FDSys XML | Text SECURITIES AND EXCHANGE COMMISSION Proposed rule. Comments should be received on or before October 3, 2016. 17 CFR Parts 210, 229, 230, 239, 240, 249, and 274 We are proposing amendments to certain of our disclosure requirements that may have become redundant, duplicative, overlapping, outdated, or superseded, in light of other Commission disclosure requirements, U.S. Generally Accepted Accounting Principles (“U.S. GAAP”), International Financial Reporting Standards (“IFRS”), or changes in the information environment. We are also soliciting comment on certain Commission disclosure requirements that overlap with, but require information incremental to, U.S. GAAP to determine whether to retain, modify, eliminate, or refer them to the Financial Accounting Standards Board (“FASB”) for potential incorporation into U.S. GAAP. The proposed amendments are intended to facilitate the disclosure of information to investors, while simplifying compliance efforts, without significantly altering the total mix of information provided to investors. These proposals are part of an initiative by the Division of Corporation Finance to review disclosure requirements applicable to issuers to consider ways to improve the requirements for the benefit of investors and issuers. We are also issuing these proposals as part of our efforts to implement title LXXII, section 72002(2) of the Fixing America's Surface Transportation Act.
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-15674 RIN 3235-AL90 Release No. 33-10107 34-78168 File No. S7-12-16 SECURITIES AND EXCHANGE COMMISSION Proposed rule. Comments should be received on or before August 30, 2016. 17 CFR Parts 229, 230, and 240 We are proposing amendments to the definition of “smaller reporting company” as used in our rules and regulations. The proposed amendments, which would expand the number of registrants that qualify as smaller reporting companies, are intended to promote capital formation and reduce compliance costs for smaller registrants, while maintaining investor protections. Registrants with less than $250 million in public float would qualify, as would registrants with zero public float if their revenues were below $100 million in the previous year.
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-14632 RIN 3235-AL81 File No. S7-10-16 Release Nos. 33-10098 34-78086 SECURITIES AND EXCHANGE COMMISSION Proposed rule. Comments should be received on or before August 26, 2016. 17 CFR Parts 229, 239, and 249 We are proposing revisions to the property disclosure requirements for mining registrants, and related guidance, currently set forth in Item 102 of Regulation S-K under the Securities Act of 1933 and the Securities Exchange Act of 1934 and in Industry Guide 7. The proposed revisions are intended to provide investors with a more comprehensive understanding of a registrant's mining properties, which should help them make more informed investment decisions. The proposed revisions would also modernize the Commission's disclosure requirements and policies for mining properties by aligning them with current industry and global regulatory practices and standards. In addition, we are proposing to rescind Industry Guide 7 and include the Commission's mining property disclosure requirements in a new subpart of Regulation S-K.
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-14730 RIN File No. S7-08-10 Release Nos. 33-10099 34-78088 SECURITIES AND EXCHANGE COMMISSION Technical amendment. Effective June 22, 2016. 17 CFR Parts 229, 230, 239 and 249 This release makes technical corrections to rules that were published in the Federal Register on September 24, 2014 (79 FR 57184). The Commission adopted revisions to Regulation AB and other rules governing the offering process, disclosure, and reporting for asset-backed securities. These technical amendments are being published to restore rule text that was inadvertently changed, revise outdated cross-references, and make other technical corrections.
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-09056 RIN 3235-AL78 Release No. 33-10064 34-77599 File No. S7-06-16 SECURITIES AND EXCHANGE COMMISSION Concept release. Comments should be received on or before July 21, 2016. 17 CFR Parts 210, 229, 230, 232, 239, 240 and 249 The Commission is publishing this concept release to seek public comment on modernizing certain business and financial disclosure requirements in Regulation S-K. These disclosure requirements serve as the foundation for the business and financial disclosure in registrants' periodic reports. This concept release is part of an initiative by the Division of Corporation Finance to review the disclosure requirements applicable to registrants to consider ways to improve the requirements for the benefit of investors and registrants.
GPO FDSys XML | Text type regulations.gov FR Doc. 2016-00872 RIN 3235-AL88 Release No. 33-10003 File No. S7-01-16 SECURITIES AND EXCHANGE COMMISSION Interim final rule; request for comment. Effective date: The interim final rule is effective on January 19, 2016. Comment date: Comments on the interim final rules should be received on or before February 18, 2016. 17 CFR PARTS 229 and 239 The Securities and Exchange Commission (“Commission”) is adopting interim final amendments to its rules and forms to implement Sections 71003 and 84001 of the Fixing America's Surface Transportation (“FAST”) Act, which require that the Commission revise Forms S-1 and F-1 to permit emerging growth companies to omit financial information for certain historical periods and revise Form S-1 to permit forward incorporation by reference for smaller reporting companies.
GPO FDSys XML | Text type regulations.gov FR Doc. 2015-19600 RIN 3235-AL47 File No. S7-07-13 Release Nos. 33-9877 34-75610 SECURITIES AND EXCHANGE COMMISSION Final rule. Effective Date: October 19, 2015. Compliance Date: Registrants must comply with the final rule for the first fiscal year beginning on or after January 1, 2017. 17 CFR Parts 229, 240, and 249 We are adopting amendments to Item 402 of Regulation S-K to implement Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act. Section 953(b) directs the Commission to amend Item 402 of Regulation S-K to require disclosure of the median of the annual total compensation of all employees of a registrant (excluding the chief executive officer), the annual total compensation of that registrant's chief executive officer, and the ratio of the median of the annual total compensation of all employees to the annual total compensation of the chief executive officer. The disclosure is required in any annual report, proxy or information statement, or registration statement that requires executive compensation disclosure pursuant to Item 402 of Regulation S-K. The disclosure requirement does not apply to emerging growth companies, smaller reporting companies, or foreign private issuers.
GPO FDSys XML | Text SECURITIES AND EXCHANGE COMMISSION Proposed rule. Comments should be received on or before September 14, 2015. 17 CFR Parts 229, 240, 249, and 274 We are proposing a new rule and rule and form amendments to implement the provisions of Section 954 of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, which added Section 10D to the Securities Exchange Act of 1934. Section 10D requires the Commission to adopt rules directing the national securities exchanges and national securities associations to prohibit the listing of any security of an issuer that is not in compliance with Section 10D's requirements for disclosure of the issuer's policy on incentive-based compensation and recovery of incentive-based compensation that is received in excess of what would have been received under an accounting restatement. The proposed rule and rule amendments would direct the national securities exchanges and national securities associations to establish listing standards that would require each issuer to develop and implement a policy providing for the recovery, under certain circumstances, of incentive-based compensation based on financial information required to be reported under the securities laws that is received by current or former executive officers, and require the disclosure of the policy. A listed issuer would be required to file the policy as an exhibit to its annual report.
GPO FDSys XML | Text type regulations.gov FR Doc. 2015-10429 RIN 3235-AL00 Release No. 34-74835 File No. S7-07-15 SECURITIES AND EXCHANGE COMMISSION Proposed rule. Comments should be received on or before July 6, 2015. 17 CFR Parts 229 and 240 We are proposing amendments to Item 402 of Regulation S-K to implement Section 14(i) of the Securities Exchange Act of 1934 (the “Exchange Act”), as added by Section 953(a) of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Dodd-Frank Act”). Section 14(i) directs the Commission to adopt rules requiring registrants to disclose in a clear manner the relationship between executive compensation actually paid and the financial performance of the registrant. The proposed disclosure would be required in proxy or information statements in which executive compensation disclosure pursuant to Item 402 of Regulation S-K is required. The proposed disclosure requirements would not apply to emerging growth companies or foreign private issuers.
GPO FDSys XML | Text SECURITIES AND EXCHANGE COMMISSION Proposed rule. Comments should be received on or before April 20, 2015. 17 CFR Parts 229 and 240 We are proposing amendments to our rules to implement Section 955 of the Dodd-Frank Wall Street Reform and Consumer Protection Act, which requires annual meeting proxy statement disclosure of whether employees or members of the board of directors are permitted to engage in transactions to hedge or offset any decrease in the market value of equity securities granted to the employee or board member as compensation, or held directly or indirectly by the employee or board member. The proposed disclosure would be required in a proxy statement or information statement relating to an election of directors, whether by vote of security holders at a meeting or an action authorized by written consent.
GPO FDSys XML | Text type regulations.gov FR Doc. 2015-02425 RIN File No. S7-08-10 Release Nos. 33-9720 34-74194 SECURITIES AND EXCHANGE COMMISSION Technical amendment. Effective February 6, 2015. 17 CFR Parts 229, 230, and 232 This release makes technical corrections to rules that were published in the Federal Register on September 24, 2014. The Commission adopted revisions to Regulation AB and other rules governing the offering process, disclosure, and reporting for asset-backed securities. These technical amendments are being published to reinstate language that was inadvertently removed and make other technical corrections.
GPO FDSys XML | Text type regulations.gov FR Doc. 2014-21375 RIN 3235-AK37 File No. S7-08-10 Release Nos. 33-9638 34-72982 SECURITIES AND EXCHANGE COMMISSION Final rule. Effective Date: November 24, 2014. Compliance Dates: Offerings on Forms SF-1 and SF-3: Registrants must comply with new rules, forms, and disclosures no later than November 23, 2015. Asset level Disclosures: Offerings of asset-backed securities backed by residential mortgages, commercial mortgages, auto loans, auto leases, and debt securities (including resecuritizations) must comply with asset-level disclosure requirements no later than November 23, 2016. Forms 10-D and 10-K: Any Form 10-D or Form 10-K that is filed after November 23, 2015 must comply with new rules and disclosures, except asset-level disclosures. 17 CFR Parts 229, 230, 232, 239, 240, 243, and 249 We are adopting significant revisions to Regulation AB and other rules governing the offering process, disclosure, and reporting for asset-backed securities (“ABS”). The final rules require that, with some exceptions, prospectuses for public offerings under the Securities Act of 1933 (“Securities Act”) and ongoing reports under the Securities Exchange Act of 1934 (“Exchange Act”) of asset-backed securities backed by real estate related assets, auto related assets, or backed by debt securities, including resecuritizations, contain specified asset-level information about each of the assets in the pool. The asset-level information is required to be provided according to specified standards and in a tagged data format using eXtensible Markup Language (“XML”). We also are adopting rules to revise filing deadlines for ABS offerings to provide investors with more time to consider transaction-specific information, including information about the pool assets. We are also adopting new registration forms tailored to ABS offerings. The final rules also repeal the credit ratings references in shelf eligibility criteria for ABS issuers and establish new shelf eligibility criteria.
GPO FDSys XML | Text type regulations.gov FR Doc. 2014-07356 RIN 3235-AK37 File No. S7-08-10 Release Nos. 33-9568 34-71830 SECURITIES AND EXCHANGE COMMISSION Extension of comment period. Comments should be received on or before April 28, 2014. 17 CFR Parts 200, 229, 230, 232, 239, 240, 243, and 249 On February 25, 2014, the Securities and Exchange Commission re-opened the comment period on two releases related to asset-backed securities. The Commission re-opened the comment period to permit interested persons to comment on an approach for the dissemination of potentially sensitive asset-level data. The comment period is scheduled to end on March 28, 2014. In light of public interest in providing comment on the approach, the Commission is extending the comment period until April 28, 2014 to permit interested persons additional time to analyze and comment on the approach.
GPO FDSys XML | Text type regulations.gov FR Doc. 2014-04433 RIN 3235-AK37 Release Nos. 33-9552 34-71611 File No. S7-08-10 SECURITIES AND EXCHANGE COMMISSION Re-opening of comment period. Comments should be received on or before March 28, 2014. 17 CFR Parts 200, 229, 230, 232, 239, 240, 243, and 249 The Securities and Exchange Commission is re-opening the comment period on two releases, Asset-Backed Securities, Securities Act Release No. 33-9117 (Apr. 7, 2010), 75 FR 23328 (the “2010 ABS Proposing Release”) and Re-Proposal of Shelf Eligibility Conditions for Asset-Backed Securities, Securities Act Release No. 33-9244 (July 26, 2011), 76 FR 47948 (the “2011 ABS Re-Proposing Release”). The Commission is re-opening the comment period to permit interested persons to comment on an approach for the dissemination of potentially sensitive asset-level data. This approach is discussed in a staff memorandum included in the public comment file.
GPO FDSys XML | Text type regulations.gov FR Doc. 2013-23073 RIN 3235-AL47 Release Nos. 33-9452 34-70443 File No. S7-07-13 SECURITIES AND EXCHANGE COMMISSION Proposed rule. Comments should be received on or before December 2, 2013. 17 CFR Parts 229 and 249 We are proposing amendments to Item 402 of Regulation S-K to implement Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act. Section 953(b) directs the Commission to amend Item 402 of Regulation S-K to require disclosure of the median of the annual total compensation of all employees of an issuer (excluding the chief executive officer), the annual total compensation of that issuer's chief executive officer and the ratio of the median of the annual total compensation of all employees to the annual total compensation of the chief executive officer. The proposed disclosure would be required in any annual report, proxy or information statement or registration statement that requires executive compensation disclosure pursuant to Item 402 of Regulation S-K. The proposed disclosure requirements would not apply to emerging growth companies, smaller reporting companies or foreign private issuers.
GPO FDSys XML | Text type regulations.gov FR Doc. 2012-17449 RIN Release Nos. 33-9337 34-67432 SECURITIES AND EXCHANGE COMMISSION Technical amendments. Effective July 18, 2012. 17 CFR Part 229 Notice is hereby given of the publication of technical amendments to Guide 3, Statistical Disclosure by Bank Holding Companies (“Industry Guide 3”), and Guide 7, Description of Property by Issuers Engaged or to be Engaged in Significant Mining Operations (“Industry Guide 7”), of the Securities Act of 1933 Industry Guides (“Industry Guides”). These revisions are to conform the Industry Guides to the FASB Accounting Standards Codification TM (“FASB Codification”).
GPO FDSys XML | Text type regulations.gov FR Doc. 2012-15408 RIN 3235-AK95 Release Nos. 33-9330 34-67220 File No. S7-13-11 SECURITIES AND EXCHANGE COMMISSION Final rule. Effective Date: July 27, 2012. Compliance Dates: Each national securities exchange and national securities association must provide to the Commission, no later than September 25, 2012, proposed rule change submissions that comply with the requirements of Exchange Act Rule 10C-1. Further, each national securities exchange and national securities association must have final rules or rule amendments that comply with Rule 10C-1 approved by the Commission no later than June 27, 2012. Issuers must comply with the disclosure changes in Item 407 of Regulation S-K in any proxy or information statement for an annual meeting of shareholders (or a special meeting in lieu of the annual meeting) at which directors will be elected occurring on or after January 1, 2013. 17 CFR Parts 229 and 240 We are adopting a new rule and amendments to our proxy disclosure rules to implement Section 952 of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, which added Section 10C to the Securities Exchange Act of 1934. Section 10C requires the Commission to adopt rules directing the national securities exchanges and national securities associations to prohibit the listing of any equity security of an issuer that is not in compliance with Section 10C's compensation committee and compensation adviser requirements. In accordance with the statute, new Rule 10C-1 directs the national securities exchanges to establish listing standards that, among other things, require each member of a listed issuer's compensation committee to be a member of the board of directors and to be “independent,” as defined in the listing standards of the national securities exchanges adopted in accordance with the final rule. In addition, pursuant to Section 10C(c)(2), we are adopting amendments to our proxy disclosure rules concerning issuers' use of compensation consultants and related conflicts of interest.