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

November 2023

Compliance and Disclosure Interpretations

• Securities Act Rules (UPDATED 11/20/23)
  • Section 239. Rule 456 – Date of Filing; Timing of Fee Payment
    • New Question 239.02
  • Section 240. Rule 457 – Computation of Fee
    • New Question 240.17 [repeat of Securities Act Rules Question 239.02]
• Regulation S-K (UPDATED 11/21/23)
  • Section 128D. Item 402(v) ― Pay versus Performance
    • Revised Question 128D.07
    • Revised Question 128D.18
    • New Question 128D.23
    • New Question 128D.24
    • New Question 128D.25
    • New Question 128D.26
    • New Question 128D.27
    • New Question 128D.28
    • New Question 128D.29
    • New Question 128D.30
  • Section 146. Item 601 – Exhibits
    • New Question 146.18
• Interactive Data (UPDATED 11/20/23)
  • Inline XBRL
    • New Question 101.10 [repeat of Regulation S-K Question 146.18]
  • Regulation S-K
    • New Question 146.18 [repeat of Regulation S-K Question 146.18]
• Proxy Rules and Schedule 14A (UPDATED 11/17/23)
  •   Section 126. Rule 14a-6
    • Revised Question 126.03
  • Section 132. Rule 14a-12
    • New Question 132.03
  • Section 139. Rule 14a-19
    • New Question 139.07
    • New Question 139.08
    • New Question 139.09
  • Section 151. General
    • New Question 151.02

No-Action, Interpretive and Exemptive Letters

• Imperial Oil Ltd., November 2, 2023