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Regulation S-K is a prescribed regulation under the US Securities Act of 1933 that lays out reporting requirements for various SEC filings used by public companies. Companies are also often called issuers (issuing or contemplating issuing shares), filers (entities that must file reports with the SEC) or registrants (entities that must register (usually shares) with the SEC). ==Applicability== In a company's history, Regulation S-K first applies with the Form S-1 that companies use to register their securities with the U.S. Securities and Exchange Commission (SEC) as the "registration statement under the Securities Act of 1933". Thereafter, Regulation S-K applies to the ongoing reporting requirements in documents such as forms 10-K and 8-K. Regulation S-K applies to: * registration statements under the Securities Act to the extent provided in the forms to be used for registration under that Act; * registration statements under section 12 of the Securities Exchange Act of 1934, also known as subpart C of part 249 of this chapter (17 CFR Part 229);〔(【引用サイトリンク】work=Securities Lawyer's Deskbook )〕 * annual or other reports under sections 13 and 15(d);〔(【引用サイトリンク】work=Securities Lawyer's Deskbook )〕〔(【引用サイトリンク】work=Securities Lawyer's Deskbook )〕 * going-private transaction statements under section 13; * tender offer statements under sections 13 and 14;〔(【引用サイトリンク】work=Securities Lawyer's Deskbook )〕 * annual reports to security holders and proxy and information statements under section 14; and * any other documents required to be filed under the Exchange Act, to the extent provided in the forms and rules under that Act. A public company is initially impacted by Regulation S-K with its IPO (initial public offering of shares). Form S-1 contains the basic business and financial information on an issuer with respect to a specific securities offering. Investors may use the prospectus to consider the merits of an offering and make educated investment decisions. A prospectus is one of the main documents used by an investor to research a company prior to an initial public offering. Form S-1 has an OMB approval number of 3235–0065 and the online form is only 8 pages. However, the simplicity of the form's design is belied by the OMB Office's figure of the estimated average burden – 972 hours. Regulation S-K (the "K" can be thought of as a reporting classification as for Form 10-K) cannot be considered in a vacuum, and indeed all the securities regulations and associated law may form a very large body of information. Professionals in the field of securities compliance reporting will need to be aware of other rules and regulations as noted at the Division of Corporation Finance. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Regulation S-K」の詳細全文を読む スポンサード リンク
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