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Item 301 (Selected Financial Data) Last Five Years of Financial Data. Requires that the company disclose selected financial data in comparative tabular form for each of company’s last five fiscal years (along with any additional fiscal years necessary to prevent the information from being misleading). Eliminated. This item was eliminated, as prior period financial disclosures are easily accessible through prior EDGAR filings. Item 302(a) (Selected Quarterly Financial Data) Two Years of Quarterly Financial Data. Requires that the company provide disclosure of two fiscal years and subsequent ...

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 obl...