In this video, I explain regulation S K of the SEC reporting requirements.
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Regulation S-K is a part of the U.S. Securities and Exchange Commission's (SEC) regulations that requires public companies to disclose non-financial information in their reporting to the SEC. It focuses primarily on qualitative disclosures, including information about the company's business, the risk factors it faces, and management's discussion and analysis of the financial condition and results of operations (MD&A).

The purpose of Regulation S-K is to ensure that investors and the public have access to comprehensive and transparent information about publicly traded companies, beyond just their financials. This helps investors make informed decisions based on a broader understanding of a company's overall situation, including its management, strategies, risks, and future prospects.

The SEC periodically updates Regulation S-K to reflect changes in market practices, investor needs, and technological advancements. For example, there have been updates to enhance the readability of disclosure documents, to integrate more technology-driven data presentation methods, and to reflect evolving areas of investor interest, like environmental, social, and governance (ESG) factors.

Regulation S-K is a critical component of the SEC's disclosure framework and plays a significant role in maintaining transparency and integrity in the U.S. capital markets.

Items 101 to 105 under Regulation S-K of the U.S. Securities and Exchange Commission (SEC) detail specific disclosure requirements for public companies in their filings. Here's an overview of each:

Item 101 - Description of Business: This item requires a company to provide a detailed description of its business, including its main operations, segments, and products or services. The company must also discuss its competitive environment, sources and availability of raw materials, intellectual property, and compliance with environmental regulations. It might also include information on the company's operational strategy, investment policies, and other aspects that could affect its financial performance.


Items 201 and 202 under Regulation S-K of the U.S. Securities and Exchange Commission (SEC) pertain to the disclosure of information about a registrant's securities. Here's a brief overview of each:

Item 201 - Market Price of and Dividends on the Registrant’s Common Equity and Related Stockholder Matters: This item requires a public company to provide details about its securities, specifically its common equity. The disclosure includes information such as:

Market Information: The market(s) where the company’s securities are traded, including the principal exchanges or over-the-counter markets.
Performance Graph: A graph showing a five-year comparison of the company’s cumulative total shareholder return, the total return of a broad equity market index, and, in some cases, a peer group index.
Dividend Policy: The company’s policy on dividend distributions and the amount of dividends paid in the past two fiscal years.
Number of Holders: The approximate number of holders of the registrant's common equity.

Items 301 to 308 under Regulation S-K of the U.S. Securities and Exchange Commission (SEC) deal with the disclosure of financial information by public companies. Here's a summary of each item:

Item 301 - Selected Financial Data: Companies are required to present selected financial data for each of the last five fiscal years and any additional fiscal years necessary to prevent the information from being misleading. This data typically includes net sales or operating revenues, income or loss from continuing operations, total assets, long-term obligations, and dividends declared per common share.

Items 401 to 407 under Regulation S-K of the U.S. Securities and Exchange Commission (SEC) pertain to the disclosure of information about a company's management and certain security holders. Here's a summary of each:

Item 401 - Directors, Executive Officers, Promoters, and Control Persons: This item requires disclosure of information about the company's directors and executive officers, including their names, ages, positions held, business experience for the past five years, involvement in certain legal proceedings, and family relationships among directors and executive officers.