The staff of the Division of Corporation Finance has published a flurry of new and revised Compliance and Disclosure Interpretations
updating its interpretations relating to the Securities Act rules, Regulation S-K, Exchange Act Form 8-K, Regulation S-T, Regulations 13D and 13G, and Schedules and interactive data.
The C&DIs, posted on Sept. 14, include new questions 101.04
, and 130.09
, which deal with issues related to the filing of interactive data submissions.
The staff has also published dozens of interpretations of Exchange Act Sections 13(d) and 13(g), Regulation 13D-G beneficial ownership reporting, and related Schedules 13D and 13G
, which replace the interpretations in the July 1997 Manual of Publicly Available Telephone Interpretations.
In addition, a revised question 257.08
under the Securities Act Rules, clarifies that a Rule 506 offering won't lose "covered security" status under Section 18 of the Securities Act if an issuer fails to file a notice of the offering with the SEC.