Requires specified disclosures about
the issuer's securities

• Principal trading markets and historical trading prices

• 201(a)

• Number of holders of common equity

• 201(b)

• Dividend history; Restrictions on dividends

• 201(c)

• Stock issuable under equity compensation plans

• 201(d)

• Stock performance graph

• 201(e)
• Moved from S-K 402

Rule

Instructions

• S-K 201 in general

• Foreign issuers

• S-K 201(d)
• S-K 201(e)

See also SEC Interpretations below

Rule

• Provide specified information about trading markets
  for each class of common equity

Rule 

• Provide approximate number of holders of
  each class of common equity

Rule

• Disclose cash dividends declared

• Use tabular format
• Give retroactive effect to stock dividends
  and stock splits

• Discuss restrictions on payment of dividends
• Encourages disclosure of intent to pay future dividends

Rule

• Provide specified information about compensation plans under which equity securities of registrant are authorized for issuance

• Include individual compensation arrangements
• Tabular format specified by rule

Instructions

See Equity Compensation Disclosures

Rule

• Requires line graph comparing yearly percentage change
  in total shareholder return with 1> broad equity index and 2> peer group

• For peer group comparison, issuer may use 1> published industry or line-of-business index, 2> peer issuers  selected in good faith or 3> issuers with similar market capitalizations

• Issuer may include comparisons using performance measures in addition to total return

• Only required for annual report that precedes or accompanies proxy materials
• Information is "furnished" rather than "filed"

Instructions

S-K 201(e) was S-K 402(l)

• SEC considered eliminating requirement entirely
• But instead removed it from S-K 402

• Which addresses executive compensation disclosure

• Final release commentary 2006

Archive

• Final release 33-6962 1992

S-K Item 201 Interpretations

• Replace prior S-K 201 interpretations in July 1997 Manual of Publicly Available Telephone Interpretations
• Issued 3.14.07
• Divided into two parts

• Questions and Answers of General Applicability
• Interpretive Responses Regarding Particular Situations

Index to FAQs and related Topic Pages

• Questions And Answers Of General Applicability

§	Link to FAQs	Link to Topic Page
1	201	--
2	201(a)	Market Information
3	201(b)	Holders
4	201(c)	Dividends
5	201(d)	Securities authorized for Issuance under equity compensation plans
6	201(e)	Performance graph

• Interpretive Responses Regarding Particular Situations

§	Link to FAQs	Link to Topic Page
1	201	--
2	201(a)	Market Information
3	201(b)	Holders
4	201(c)	Dividends
5	201(d)	Securities authorized for Issuance under equity compensation plans
6	201(e)	Performance graph

Law Firm Commentary

• Perkins Coie reference chart

10-K

Schedule 14A

Form 10

S-1

S-4

S-11

Final release 33-6383 1982

• Adopted Integrated Disclosure System

• Section III.B.5 (re: Item 201)

Proposing release 33-8819  2007 

• Proposed amendment for Smaller Reporting Relief and Simplification

• No substantive changes; propose to replace "small business issuer" with reference to "smaller reporting company"
• Section II.B.2.b (re: Item 201)

S-K Index