To embed, copy and paste the code into your website or blog: The U.S. Securities and Exchange Commission (“SEC”) has adopted amendments to several of the financial disclosure requirements in Regulation S-K. Continuing the SEC’s efforts to modernize and streamline its disclosure requirements, these amendments will (1) revise Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A,” Regulation S-K Item 303) to clarify and streamline MD&A disclosure, (2) streamline Supplemental Financial Information (Item 302) and (3) eliminate the contractual obligations table (Regulation S-K Item 303(a)(5)) and the Selected Financial Data table (Item 301). The final amendments generally follow the amendments proposed in January 2020. In a departure from the proposals, the SEC has modified rather than eliminated Item 302, Supplemental Financial Information. Companies with a calendar year-end will not be required to comply with the amendments until 2022. However, the SEC will permit companies to apply the amendments starting 30 days after publication in the