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SEC rule provides guidelines on Form 10-K summaries

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SKU: PCIon163. Category: .

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Abstract: In June 2016, the SEC approved an interim final rule expressly permitting public companies to include summaries in their Form 10-K annual reports. While the new rule doesn’t expand the information that may be included in Form 10-K — companies were already allowed to provide summaries — it does impose new requirements and restrictions on such summaries. This article reviews the new rule.

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