Search within this section
Select a section below and enter your search term, or to search all click C&DIs
Favorited Content
Section 128A - Item 402(s) Narrative disclosure of the registrant's compensation policies and practices as they relate to the registrant's risk management
us SEC - C&DI - Regulation S-K
Question 128A.01
Question: The requirement to provide narrative disclosure of the registrant's compensation policies and practices as they relate to the registrant's risk management is in Item 402(s), rather than included as part of Compensation Discussion and Analysis in Item 402(b). Where should a registrant present Item 402(s) disclosure in its filings?
Answer: The new rules do not specify where the disclosure should be presented. However, to ease investor understanding, the staff recommends that Item 402(s) disclosure be presented together with the registrant's other Item 402 disclosure. The staff would have concerns if the Item 402(s) disclosure is difficult to locate or is presented in a fashion that obscures it. [Jan. 20, 2010]
This is a work of the U.S. Government
Link copied
