Issuer and Offering Topics

This is a collection of pages on topics concerning offerings and their issuers.

Distribution Procedures

Offerings with Conflicts of Interest

Selling Syndicate Procedures

Regulation M: Trading in Connection with a Distribution

Notification to FINRA of Reg M Distribution

FINRA Private Placement Rules

New Issue Allocations

Disclosure of Price in Selling Agreements

Prospectus Matters

Preliminary Prospectus

Final Prospectus

Free-Writing Prospectus

Disclosure Requirements

Corporate Disclosure and Regulation S-K: Item by Item  

  • Item 101 (Description of business) (Topic Page)
  • Item 102 (Description of property) (Topic Page)
  • Item 103 (Legal proceedings) (Topic Page)
  • Item 104 (Mine safety disclosure) (Topic Page)
  • Item 105 (Risk factors) (Topic Page)
  • Item 201 (Market price and dividends on common equity and related matters) and  Item 202 (Description of registrant's securities) (Topic Page)
  • Item 301 (Selected financial data) and Item 302 (Supplementary financial information) (Topic Page)
  • Item 304 (Changes in accountants and disagreements with accountants) (Topic Page)
  • Item 305 (Quantitative and qualitative disclosures about market risk) (Topic Page)
  • Item 307 (Disclosure controls and procedures) and Item 308 (Internal control over financial reporting) (Topic Page)
  • Item 401 (Directors, Executive Officers, Promoters and Control Persons) (Topic Page)
  • Item 402 (Executive compensation) (Topic Page)
  • Item 403 (Security ownership of certain owners and management) (Topic Page)
  • Item 404 (Transaction with related persons, promoters and control persons) (Topic Page)
  • Item 405 (Compliance with SEA Section 16(a)) (Topic Page)
  • Item 406 (Code of ethics) (Topic Page)
  • Item 407 (Corporate governance) (Topic Page)
  • Item 501 (Forepart of registration and outside back cover pages of prospectus), Item 502 (Prospectus cover pages) and Item 503 (Prospectus summary) (Topic Page)
  • Item 504 (Use of proceeds), Item 505 (Determination of offering price), and Item 506 (Dilution) (Topic Page)
  • Item 507 (Selling security holders), Item 508 (Plan of distribution), Item 509 (Interests of named experts and counsel) and  Item 510 (Indemnification for Securities Act liabilities) Item 511 (Expenses of issuance and distribution) (Topic Page)
  • Item 512 (Undertakings) (Topic Page)
  • Item 601 (Exhibits) (Topic Page)
  • Item 701 (Recent sales of unregistered securities; use of proceeds from registered securities) (Topic Page)
  • Item 702 (Indemnification of directors and officers) (Topic Page)
  • Item 703 (Purchases of equity securities by the issuer and affiliated purchasers) (Topic Page)
  • Items 800-802 (List of industry guides) (Topic Page)
  • Items 900-915 (Roll-up transactions) (Topic Page)
  • Items 1200-1208 (Oil and gas producing activities) (Topic Page)
  • Items 1300-1305 (Mining operations) (Topic Page)
  • Items 1400-1406 (Bank and savings and loan registrants) (Topic Page)

Conflict Minerals

Resource Extraction

Pay Ratio

Other Issuer Matters

Regulation FD (Fair Disclosure)

Issuer Governance

Delaware Corporate Law

Issuer Repurchases Rule 10b-18