Amended Item 303 of Regulation S-K (MD&A): Comparison Chart

Summary

The chart below provides a comparison of the former and current versions of Item 303 of Regulation S-K (17 C.F.R. § 229.303). On November 19, 2020, the Securities and Exchange Commission (SEC) adopted amendments to the financial disclosure requirements of Regulation S-K, including the requirements governing the presentation of Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A) as set out in Item 303 of Regulation S-K (17 C.F.R. § 229.303). The amendments became effective on February 10, 2021.