Part 229 — Standard Instructions for Filing Forms Under Securities Act of 1933, Securities Exchange Act of 1934 and Energy Policy and Conservation Act of 1975—Regulation S-K
Subpart 229.1 — General
Subpart 229.100 — Business
Subpart 229.200 — Securities of the Registrant
Subpart 229.300 — Financial Information
- § 229.302— (Item 302) Supplementary financial information.
- § 229.303— (Item 303) Management's discussion and analysis of financial condition and results of operations.
- § 229.304— (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.
- § 229.305— (Item 305) Quantitative and qualitative disclosures about market risk.
- § 229.307— (Item 307) Disclosure controls and procedures.
- § 229.308— (Item 308) Internal control over financial reporting.
Subpart 229.400 — Management and Certain Security Holders
- § 229.401— (Item 401) Directors, executive officers, promoters and control persons.
- § 229.402— (Item 402) Executive compensation.
- § 229.403— (Item 403) Security ownership of certain beneficial owners and management.
- § 229.404— (Item 404) Transactions with related persons, promoters and certain control persons.
- § 229.405— (Item 405) Compliance with Section 16(a) of the Exchange Act.
- § 229.406— (Item 406) Code of ethics.
- § 229.407— (Item 407) Corporate governance.
- § 229.408— (Item 408) Insider trading arrangements and policies.
Subpart 229.500 — Registration Statement and Prospectus Provisions
- § 229.501— (Item 501) Forepart of Registration Statement and Outside Front Cover Page of Prospectus.
- § 229.502— (Item 502) Inside front and outside back cover pages of prospectus.
- § 229.503— (Item 503) Prospectus summary.
- § 229.504— (Item 504) Use of proceeds.
- § 229.505— (Item 505) Determination of offering price.
- § 229.506— (Item 506) Dilution.
- § 229.507— (Item 507) Selling security holders.
- § 229.508— (Item 508) Plan of distribution.
- § 229.509— (Item 509) Interests of named experts and counsel.
- § 229.510— (Item 510) Disclosure of Commission position on indemnification for Securities Act liabilities.
- § 229.511— (Item 511) Other expenses of issuance and distribution.
- § 229.512— (Item 512) Undertakings.
Subpart 229.600 — Exhibits
Subpart 229.700 — Miscellaneous
Subpart 229.800 — List of Industry Guides
Subpart 229.900 — Roll-Up Transactions
- § 229.901— (Item 901) Definitions.
- § 229.902— (Item 902) Individual partnership supplements.
- § 229.903— (Item 903) Summary.
- § 229.904— (Item 904) Risk factors and other considerations.
- § 229.905— (Item 905) comparative information.
- § 229.906— (Item 906) Allocation of roll-up consideration.
- § 229.907— (Item 907) Background of the roll-up transaction.
- § 229.908— (Item 908) Reasons for and alternatives to the roll-up transaction.
- § 229.909— (Item 909) Conflicts of interest.
- § 229.910— (Item 910) Fairness of the transaction.
- § 229.911— (Item 911) Reports, opinions and appraisals.
- § 229.912— (Item 912) Source and amount of funds and transactional expenses.
- § 229.913— (Item 913) Other provisions of the transaction.
- § 229.914— (Item 914) Pro forma financial statements: selected financial data.
- § 229.915— (Item 915) Federal income tax consequences.
Subpart 229.1000 — Mergers and Acquisitions (Regulation M-A)
- § 229.1000— (Item 1000) Definitions.
- § 229.1001— (Item 1001) Summary term sheet.
- § 229.1002— (Item 1002) Subject company information.
- § 229.1003— (Item 1003) Identity and background of filing person.
- § 229.1004— (Item 1004) Terms of the transaction.
- § 229.1005— (Item 1005) Past contacts, transactions, negotiations and agreements.
- § 229.1006— (Item 1006) Purposes of the transaction and plans or proposals.
- § 229.1007— (Item 1007) Source and amount of funds or other consideration.
- § 229.1008— (Item 1008) Interest in securities of the subject company.
- § 229.1009— (Item 1009) Persons/assets, retained, employed, compensated or used.
- § 229.1010— (Item 1010) Financial statements.
- § 229.1011— (Item 1011) Additional information.
- § 229.1012— (Item 1012) The solicitation or recommendation.
- § 229.1013— (Item 1013) Purposes, alternatives, reasons and effects in a going-private transaction.
- § 229.1014— (Item 1014) Fairness of the going-private transaction.
- § 229.1015— (Item 1015) Reports, opinions, appraisals and negotiations.
- § 229.1016— (Item 1016) Exhibits.
Subpart 229.1100 — Asset-Backed Securities (Regulation AB)
- § 229.1100— (Item 1100) General.
- § 229.1101— (Item 1101) Definitions.
- § 229.1102— (Item 1102) Forepart of registration statement and outside cover page of the prospectus.
- § 229.1103— (Item 1103) Transaction summary and risk factors.
- § 229.1104— (Item 1104) Sponsors.
- § 229.1105— (Item 1105) Static pool information.
- § 229.1106— (Item 1106) Depositors.
- § 229.1107— (Item 1107) Issuing entities.
- § 229.1108— (Item 1108) Servicers.
- § 229.1109— (Item 1109) Trustees and other transaction parties.
- § 229.1110— (Item 1110) Originators.
- § 229.1111— (Item 1111) Pool assets.
- § 229.1112— (Item 1112) Significant obligors of pool assets.
- § 229.1113— (Item 1113) Structure of the transaction.
- § 229.1114— (Item 1114) Credit enhancement and other support, except for certain derivatives instruments.
- § 229.1115— (Item 1115) Certain derivatives instruments.
- § 229.1116— (Item 1116) Tax matters.
- § 229.1117— (Item 1117) Legal proceedings.
- § 229.1118— (Item 1118) Reports and additional information.
- § 229.1119— (Item 1119) Affiliations and certain relationships and related transactions.
- § 229.1120— (Item 1120) Ratings.
- § 229.1121— (Item 1121) Distribution and pool performance information.
- § 229.1122— (Item 1122) Compliance with applicable servicing criteria.
- § 229.1123— (Item 1123) Servicer compliance statement.
- § 229.1124— (Item 1124) Sponsor interest in the securities.
- § 229.1125— (Item 1125) Schedule AL—Asset-level information.
Subpart 229.1200 — Disclosure by Registrants Engaged in Oil and Gas Producing Activities
- § 229.1201— (Item 1201) General instructions to oil and gas industry-specific disclosures.
- § 229.1202— (Item 1202) Disclosure of reserves.
- § 229.1203— (Item 1203) Proved undeveloped reserves.
- § 229.1204— (Item 1204) Oil and gas production, production prices and production costs.
- § 229.1205— (Item 1205) Drilling and other exploratory and development activities.
- § 229.1206— (Item 1206) Present activities.
- § 229.1207— (Item 1207) Delivery commitments.
- § 229.1208— (Item 1208) Oil and gas properties, wells, operations, and acreage.
Subpart 229.1300 — Disclosure by Registrants Engaged in Mining Operations
- § 229.1300— (Item 1300) Definitions.
- § 229.1301— (Item 1301) General instructions.
- § 229.1302— (Item 1302) Qualified person, technical report summary, and technical studies.
- § 229.1303— (Item 1303) Summary disclosure.
- § 229.1304— (Item 1304) Individual property disclosure.
- § 229.1305— (Item 1305) Internal controls disclosure.
Subpart 229.1400 — Disclosure by Bank and Savings and Loan Registrants
- § 229.1401— (Item 1401) General instructions.
- § 229.1402— (Item 1402) Distribution of assets, liabilities and stockholders' equity; interest rates and interest differential.
- § 229.1403— (Item 1403) Investments in debt securities.
- § 229.1404— (Item 1404) Loan portfolio.
- § 229.1405— (Item 1405) Allowance for Credit Losses.
- § 229.1406— (Item 1406) Deposits.
Subpart 229.1600 — Special Purpose Acquisition Companies
- § 229.1601— (Item 1601) Definitions.
- § 229.1602— (Item 1602) Registered offerings by special purpose acquisition companies.
- § 229.1603— (Item 1603) SPAC sponsor; conflicts of interest.
- § 229.1604— (Item 1604) De-SPAC transactions.
- § 229.1605— (Item 1605) Background of and reasons for the de-SPAC transaction; terms of the de-SPAC transaction; effects.
- § 229.1606— (Item 1606) Board determination about the de-SPAC transaction.
- § 229.1607— (Item 1607) Reports, opinions, appraisals, and negotiations.
- § 229.1608— (Item 1608) Tender offer filing obligations.
- § 229.1609— (Item 1609) Projections in de-SPAC transactions.
- § 229.1610— (Item 1610) Structured data requirement.