Rule

• Requires statements about where information can be obtained:

• Whether reports are filed with SEC
  Applies only to registration statements
  Rule 101(e)(1)
• That public may read or obtain copies of filings
  from the SEC
  Applies only to registration statements
  Rule 101(e)(2)
• Internet address
  Applies to registration statements / accelerated
  filer 10-Ks
  Rule 101(e)(3)
• Information available on Company website
  Applies only to 10-Ks of accelerated filers
  Rule 101(e)(4)

Rule

• If not required to send annual reports,
  must describe what reports will be provided
  Applies only to registration statements
• For foreign private issuers

• If US GAAP financials aren't provided,
  must state whether a reconciliation to US GAAP
  will be provided
• Applies only to registration statements

Rule

• Foreign private issuers must make specified disclosures about enforceability of civil liabilities and related legal matters
• Applies only to registration statements

10-K

S-1

S-4

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