SEC Release 33-8732a: Index

Release No. 33-8732A

Release No. 34-54302A

Release No. IC-27444A

Securities and Exchange Commission

Final Release 33-8732A Table of Contents

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I	Background
II	Executive - director compensation disclosure
II.A	Options disclosure Background Required option disclosures Tabular disclosure CD&A Timing of option grants Determination of exercise price
II.B	Compensation discussion and analysis CD&A Intent and operation CD&A instructions Filed status Performance graph
II.C	Compensation tables Named executive officers Total compensation column Salary and bonus columns Plan-based awards column Stock awards - Option awards Non-equity incentive Pension value - deferred comp columns Earnings on deferred compensation Increase in pension value All other compensation column Perquisites Additional all other items Captions and table layout Supplemental grants of plan-based awards Narrative disclosure Additional material factors Additional comment requested Re: covering additional employees Exercises/holdings of previously awarded equity Outstanding equity awards at FYE Option exercises and stock vested Post-employment compensation Pension benefits table Nonqualified deferred comp table Other potential post-employment payments Officers covered Named executive officers Most highly compensated executive officers Interplay of Items 402 and 404 Other changes Compensation of directors
II.D	Specific issuers SEC_CODE_REF_0090001192884 Small business issuers Foreign private issuers Business Development Companies
II.E	Conforming amendments
III	Revisions to Form 8-K and exhibit requirements Items 1.01 and 5.02 Item 1.01 Item 5.02 Item 5.02(e) - Safe harbor / S-3 eligibility General Instruction D Foreign private issuers
IV	Beneficial ownership disclosure
V	Related transactions disclosure Transactions with related persons Principles-based disclosure Indebtedness Definitions Disclosure requirements Exceptions Approval of related person transaction Promoters and control persons Corporate governance disclosure Application to specific issuers Small business issuers Foreign private issuers Registered investment companies Conforming amendments Regulation BTR Rule 16b-3 Other conforming amendments
VI	Plain English
VII	Transition
	Miscellaneous sections of Release Paperwork Reduction Act Cost-Benefit Analysis Consideration of Burden on Competition Regulatory Flexibility Act Analysis
	Amendments Key provisions: Revised S-B Item 402 Revised S-B Item 403(b) Revised S-B Item 404 New S-B Item 407 Revised S-K Item 402 Revised S-K Item 403(b) Revised S-K Item 404 New S-K Item 407

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