United States:
SEC Adopts Amendment To Form 10-K Implementing FAST Act Provision
02 June 2016
Sullivan & Worcester
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The SEC has approved an interim final rule that allows Form 10-K filers
to provide a summary of business and financial information
contained in the annual report.The rule implements a provision of
the Fixing America's Surface Transportation (FAST)
Act. Note that this will be optional for companies
– they do not have to provide a summary but the idea behind
this is that a summary may help investors better digest the
lengthier and lengthier annual reports they have been receiving
lately.Importantly, however, companies opting to provide the
summary must include hyperlinks to the related, more detailed
disclosure in the Form 10-K.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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