Covers disclosure issues related to stock option and other equity-based compensation plans

Rule

• Equity compensation plan disclosure
• Tabular disclosures required in
  annual report or proxy statement

• Showing number and weighted-average exercise price
  of outstanding options
• Number available for future issuance

Instructions

• S-K 201 in general

• Foreign issuers

• S-K 201(d)

See also SEC Interpretations below

S-K Item 201 Interpretations   March 2007

• General 201(d) Interpretations
• Specific 201(d) Interpretations

• Replace prior S-K 201 interpretations in July 1997 Manual of Publicly Available Telephone Interpretations

• See S-K 201 Interpretations

ABA no-action letter   January 2004

• Division of Corporation Finance views on questions of general applicability

Law Firm Commentary

• Perkins Coie reference chart  3.20.07

Final release 33-6383  1982 

• Adopted Integrated Disclosure System

• Section III.B.5 (re: Item 201)

Final release 33-8048  2002

• Proposing release 33-7944

• Comment letters

• See also SEC summary  2001

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)

Equity Compensation Accounting

S-K 201

S-K Index