Rule

• Describe general development of business
  over past five years

• Additional disclosures required for new registrants
• Covers registrant, subsidiaries and predecessors

• SEC FAQs

• Does not require discussion of entry into new segment after close of fiscal year covered by Form 10-K

Rule

• Report financial information for each segment:

• Revenues from external customers

• Measure of profit or loss
• Total assets

• For each of last three fiscal years (or, if shorter,          each fiscal year it has been in business)
• Registrant may cross-reference to segment information contained in financial statements
• Additional disclosures triggered by following:

• Changes to composition of reportable segments
• Inclusion of interim financial statements

• SEC FAQs

• Does not require discussion of entry into new segment after close of fiscal year covered by Form 10-K

Rule

• Describe business done and intended to be done
  by the registrant and its subsidiaries

• Rule has detailed list of information to be provided
• Must disclose names of substantial customers
• SEC FAQs

• Disclosure may need to be made with regard to each industry segment

• See Segment Reporting

Rule

• Provide financial information about geographic areas for each of last three fiscal years (or, if shorter, each fiscal year it has been in business)

• Revenues from external customers, long-lived assets (other than financial instruments), long-term customer relationships of financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets
• Attributed to or located in country of domicile, foreign countries (in total) in which registrant holds assets, and any individual foreign country (if material)

• Must report amounts based on financial information used to produce general purpose financial statements

• If providing geographic information is impracticable, must include statement to that effect
• Registrant may cross-reference to geographic information contained in financial statements

• Describe risks associated with foreign operations and any segment's dependence upon such foreign operations

• Unless more appropriate to discuss in response to paragraph (c)

• Additional disclosures triggered by inclusion of interim financial statements

10-K

Form 10

S-1

S-4

Schedule 14A

Final release 33-6383  1982 

• Adopted Integrated Disclosure System

• Section III.B.2 (re: Item 101)

Proposing release 33-8819   2007 

• Proposed amendment for Smaller Reporting Relief and Simplification

• Addition of new paragraph (h) to Item 101 of Regulation S-K to set forth alternative disclosure standards for smaller companies that are currently found in Item 101 of Regulation S-B
• Section II.B.2.b (re: Item 101)

S-K 101

S-K Index