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SEC Regulation S-K

17 C.F.R. Part 229

U.S. integrated disclosure regulation setting line-item requirements for registration statements, periodic reports, proxy statements, business descriptions, risk factors, MD&A, governance, and executive compensation.

Open source

Use It For

Use this for comparative disclosure architecture: what information public companies must present, how narrative risk disclosure works, and how governance becomes market information.

Teaching Notes

Students can compare Regulation S-K’s line-item approach with Chinese CSRC and exchange disclosure rules.