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

September 2023

Compliance and Disclosure Interpretations

• Section 118. Item 402(b) ― Executive Compensation; Compensation Discussion and Analysis
  • Question 118.08
• Section 128D. Item 402(v) ― Pay versus Performance
  • New Question 128D.14
  • New Question 128D.15
  • New Question 128D.16
  • New Question 128D.17
  • New Question 128D.18
  • New Question 128D.19
  • New Question 128D.20
  • New Question 128D.21
  • New Question 128D.22

Disclosure Guidance

• Sample Letter to Companies Regarding Their XBRL Disclosures

No-Action, Interpretive and Exemptive Letters

• John Hancock Exchange-Traded Fund Trust, September 26, 2023