What's New in the Division of Corporation Finance
May 2013

Compliance and Disclosure Interpretations

• Exchange Act Rules (UPDATED 05/30/2013)
  • Frequently Asked Questions on Conflict Minerals (DATED 05/30/13)
  • Disclosure of Payments by Resource Extraction Issuers (DATED 05/30/13)

• Securities Act Sections (UPDATED 05/16/2013)
  • Section 139. Securities Act Section 5
    • Revised Question 139.13
• Securities Act Rules (UPDATED 05/16/2013)
  • Section 129. Rule 144(a) – Definitions
    • New Question 129.03
  • Section 133. Rule 144(e) – Limitation on Amount of Securities Sold
    • New Question 133.07
  • Section 210. Rule 413 – Registration of Additional Securities and Additional Classes of Securities
    • New Question 210.03
  • Section 228. Rule 430B – Prospectus in a Registration Statement After Effective Date
    • New Question 228.04
  • Section 256. Rule 502 – General Conditions to be Met
    • New Question 256.22
  • Section 532. Rule 144(d) – Holding Period for Restricted Securities
    • Revised Question 532.01
• Securities Act Forms (UPDATED 05/16/2013)
  • Section 116. Form S-3 – General Instructions I.B.1 to I.B.6 – Transaction Requirements
    • New Question 116.24
  • Section 125. Form S-4
    • New Question 125.12
• Regulation S-K (UPDATED 05/17/2013)
  • Section 119. Item 402(c) – Executive Compensation; Summary Compensation Table
    • Revised Question 119.03
  • Section 118. Item 402(b) – Executive Compensation; Compensation Discussion and Analysis
    • New Question 118.09
  • Section 134. Item 501 – Forepart of Registration Statement and Outside Front Cover Page of Prospectus
    • New Question 134.04
  • Section 146. Item 601 – Exhibits
    • New Question 146.17
• Exchange Act form 8-K (UPDATED 05/16/2013)
  • Section 110. Item 2.06 Material Impairments
    • New Question 110.01
• Oil and Gas Rules (UPDATED 05/16/2013)
  • Regulation S-X
    Section 106. Rule 4-10(a)(6) Definitions – Developed Oil and Gas Reserves
    • New Question 106.01

No-Action, Interpretive and Exemptive Letters

• The Bank of Nova Scotia, May 31, 2013
   
• Pfizer Inc., May 22, 2013
   
• D.E. Master Blenders 1753 N.V, May 21, 2013
   
• Pfizer Inc., May 21, 2013
   
• Elan Corporation, plc, May 1, 2013
   
• NBCUniversal, April 30, 2013
   
• LIN TV Corp., April 30, 2013