SEC – Final Rules – Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information

January 11, 2021 – SEC is adopting amendments to modernize, simplify, and enhance certain financial disclosure requirements in Regulation S-K. Specifically, we are eliminating the requirement for Selected Financial Data, streamlining the requirement to disclose Supplementary Financial Information, and amending Management’s Discussion & Analysis of Financial Condition and Results of Operations (MD&A).

These amendments are intended to eliminate duplicative disclosures and modernize and enhance MD&A disclosures for the benefit of investors while simplifying compliance efforts for registrants.

Effective date:

The final rules are effective February 10, 2021.

Compliance date:

See Section II.F for further information on transitioning to the final rules.

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