36. Regulations S-X and S-K provide the rules for different aspects of periodic filings. Which statement below is true?

a. Regulation S-X governs the content of the 10-K, while Regulation S-K governs the content of all other periodic filings.

b. Regulation S-K governs the content of the 10-K, while Regulation S-X governs the content of all other periodic filings.

c. Regulation S-X governs the financial statements and supplementary financial information in periodic filings, while Regulation S-K governs all other items in periodic filings.

d. Regulation S-K governs the financial statements and supplementary financial information in periodic filings, while Regulation S-X governs all other items in periodic filings.

37. Which of the following statements concerning the SEC's EDGAR system is false?

a. EDGAR allows users to electronically search for filing information.

b. Most documents filed with EDGAR are available in multiple formats.

c. Documents filed with EDGAR do not include nonfinancial information.

d. Documents filed with EDGAR include Form 10-K and Form 10-Q.