What's New in the Division of Corporation Finance - February 2023

Compliance and Disclosure Interpretations

• Regulation S-K (UPDATED 02/10/23)
  • Section 128D. Item 402(v) ― Pay versus performance
    • New Question 128D.01
    • New Question 128D.02
    • New Question 128D.03
    • New Question 128D.04
    • New Question 128D.05
    • New Question 128D.06
    • New Question 128D.07
    • New Question 128D.08
    • New Question 128D.09
    • New Question 128D.10
    • New Question 128D.11
    • New Question 128D.12
    • New Question 128D.13
  • Section 228D. Item 402(v) — Pay Versus Performance
    • New Question 228D.01
    • New Question 228D.02

  No-Action, Interpretive and Exemptive Letters

  • Banco Santander, S.A., February 6, 2023