Regulation S-K disclosure requirements of the SEC deal with the company’s business, properties, and legal proceedings; selected five-year summary financial data; management’s discussion and analysis of financial condition and results of operations; and

a. The form and content of the required financial statements.

b. The requirements for filing interim financial statements.

c. Unofficial interpretations and practices regarding securities laws disclosure requirements.

d. Supplementary financial information such as quarterly financial data and information on the effects of changing prices.

e. The determination of the proper registration statement form to be used in any specific public offering of securities.