This regulation should be read in conjunction with Regulation S-T (PART 232 OF THIS CHAPTER), which governs the preparation and submission of documents in electronic format. Many provisions relating to the preparation and submission of documents in paper format contained in this regulation are superseded by the provisions of Regulation S-T for documents required to be filed in electronic format.
General – Item 10
(a) Application of Regulation S-K
(b) Commission policy on projections
(c) Commission policy on security ratings
(d) Incorporation by reference
(e) Use of non-GAAP financial measures in Commission filings
(f) Smaller reporting companies
Item 101 - Description of business.
Item 102 - Description of property.
Item 103 - Legal proceedings.
Item 104 - Mine safety disclosure.
Item 105 - Risk factors.
Securities of the registrant
Item 201 - Market price of and dividends on the registrant's common equity and related stockholder matters.
Item 202 - Description of registrant's securities.
Financial information
Item 301 - Reserved.
Item 302 - Supplementary financial information.
Item 303 - Management's discussion and analysis of financial condition and results of operations.
Item 304 - Changes in and disagreements with accountants on accounting and financial disclosure.
Item 305 - Quantitative and qualitative disclosures about market risk.
Item 306 - Reserved.
Item 307 - Disclosure controls and procedures.
Item 308 - Internal control over financial reporting.
Management and certain security holders
Item 401 - Directors, executive officers, promoters and control persons.
Item 402 - Executive compensation.
Item 403 - Security ownership of certain beneficial owners and management.
Item 404 - Transactions with related persons, promoters and certain control persons.
Item 405 - Compliance with Section 16(a) of the Exchange Act.
Item 406 - Code of ethics.
Item 407 - Corporate governance.
Item 408 – Insider trading arrangements and policies
Registration statement and prospectus provisions
Item 501 - Forepart of registration statement and outside front cover page of prospectus.
Item 502 - Inside front and outside back cover pages of prospectus.
Item 503 - Prospectus summary.
Item 504 - Use of proceeds.
Item 505 - Determination of offering price.
Item 506 - Dilution.
Item 507 - Selling security holders.
Item 508 - Plan of distribution.
Item 509 - Interests of named experts and counsel.
Item 510 - Disclosure of Commission position on indemnification for Securities Act liabilities.
Item 511 - Other expenses of issuance and distribution.
Item 512 - Undertakings.
Item 601 - Exhibits.
Item 701 - Recent sales of unregistered securities; use of proceeds from registered securities.
Item 702 - Indemnification of directors and officers.
Item 703 - Purchases of equity securities by the issuer and affiliated purchasers.
List of industry guides
Item 801 - Securities Act industry guides.
Item 802 - Exchange Act industry guides.
Roll-up transactions
Item 901 - Definitions.
Item 902 - Individual partnership supplements.
Item 903 - Summary.
Item 904 - Risk factors and other considerations.
Item 905 - Comparative information.
Item 906 - Allocation of roll-up consideration.
Item 907 - Background of the roll-up transaction.
Item 908 - Reasons for and alternatives to the roll-up transaction.
Item 909 - Conflicts of interest.
Item 910 - Fairness of the transaction.
Item 911 - Reports, opinions and appraisals.
Item 912 - Source and amount of funds and transactional expenses.
Item 913 - Other provisions of the transaction.
Item 914 - Pro forma financial statements; selected financial data.
Item 915 - Federal income tax consequences.
Mergers and Acquisitions (Regulation M-A)
Item 1000 - Definitions.
Item 1001 - Summary term sheet.
Item 1002 - Subject company information.
Item 1003 - Identity and background of filing person.
Item 1004 - Terms of the transaction.
Item 1005 - Past contacts, transactions, negotiations and agreements.
Item 1006 - Purposes of the transaction and plans or proposals.
Item 1007 - Source and amount of funds or other consideration.
Item 1008 - Interest in securities of the subject company.
Item 1009 - Persons/assets, retained, employed, compensated or used.
Item 1010 - Financial statements.
Item 1011 - Additional information.
Item 1012 - The solicitation or recommendation.
Item 1013 - Purposes, alternatives, reasons and effects in a going-private transaction.
Item 1014 - Fairness of the going-private transaction.
Item 1015 - Reports, opinions, appraisals and negotiations.
Item 1016 - Exhibits.
Asset-Backed Securities (Regulation AB) – section is not presented
Disclosure by Registrants Engaged in Oil and Gas Producing Activities
Item 1201 - General instructions to oil and gas industry-specific disclosures.
Item 1202 - Disclosure of reserves.
Item 1203 - Proved undeveloped reserves.
Item 1204 - Oil and gas production, production prices and production costs.
Item 1205 - Drilling and other exploratory and development activities.
Item 1206 - Present activities.
Item 1207 - Delivery commitments.
Item 1208 -  Oil and gas properties, wells, operations, and acreage.
Disclosure by Registrants Engaged in Mining operations
[Editor’s note: S-K 1300 through S-K 1305 should be read in conjunction with the editor’s note included at the beginning of Regulation S-K.]
Item 1300 - Definitions
Item 1301 - General instructions
Item 1302 - Qualified person, technical report summary, and technical studies
Item 1303 - Summary disclosure
Item 1304 - Individual property disclosures
Item 1305 - Internal control disclosure
Disclosure by Bank and Savings and Loan Registrants
[Editor’s note: S-K 1401 through S-K 1406 should be read in conjunction with the editor’s note included at the beginning of Regulation S-K.]
Item 1401 - General instructions
Item 1402 - Distribution of assets, liabilities and stockholders' equity; interest rates and interest differential
Item 1403 - Investments in debt securities
Item 1404 - Loan portfolio
Item 1405 - Allowance for Credit Losses
Item 1406 - Deposits
[Editor's note: The SEC staff maintains a series of Compliance & Disclosure Interpretations ("C&DIs") focused on Regulation S-K. The text of these C&DIs is available in Viewpoint (under “SEC Interpretive Guidance” within “SEC Reporting”).]
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