securities

registrant

Registrant is a term used in reference to any company that files documents with the Securities and Exchange Commission (SEC). The term applies to companies conducting initial public offerings (IPO) and companies that file periodic reports...

registration statement

A registration statement is a document providing qualitative and quantitative information to investors that issuers must file with the Securities and Exchange Commission (SEC) in order to publicly offer securities.

Overview...

Regulation D

Regulation D is a Securities and Exchange Commission (SEC) regulation which oversees certain types of private placements.

Generally, any security offering must comply with the Section 5 of Securities Act, which requires the...

Regulation Fair Disclosure (FD)

Regulation Fair Disclosure (FD) is a Securities and Exchange Commission (SEC) regulation that requires public companies to disclose material non-public information which they shared with private individuals. The regulatory text is found in 17...

Regulation S-K

Regulation S-K is a Securities and Exchange Commission (SEC) regulation that outlines how registrants should disclose material qualitative descriptors of their business on registration statements, periodic reports, and any other filings. The...

Regulation S-X

Regulation S-X is a Securities and Exchange Commission (SEC) regulation under the Securities Act that outlines how registrants should disclose financial statements on registration statements, periodic reports, and other filings. Compare with...

reporting company

A reporting company is any company subject to the periodic reporting requirements of the Exchange Act, i.e., any public corporation.

[Last updated in February of 2022 by the Wex Definitions Team]

risk factors

Risk factors refer to Item 105 of Regulation S-K which requires the registrant’s management to discuss material risks to the registrant’s operations. Item 105 requires that the registrant write their risk factors in plain English and organize...

roadshow

Roadshows are presentations by the management of an issuer conducting a public offering to market their securities.

Permissibility Under the Gun Jumping Rules

In an initial public offering (IPO), issuers market their...

Rule 10b-5

Rule 10-5 is a Securities and Exchange Commission (SEC) regulation that prohibits securities fraud.

Overview

The SEC promulgated Rule 10b-5 under Section 10(b) of the Exchange Act, which authorizes the SEC to regulate...

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