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# Other

# Disclosure Guidance

                            May 10, 2017                       

## Information About Filing Reviews

                                - Filing Review Process
                                - Filing Review Correspondence  (includes Staff Comment Letters)

## CF Disclosure Guidance Topics

                                - Topic 11: Special Purpose Acquisition Companies
                                - Topic 10: Disclosure Considerations for China-Based Issuers
                                - Topic No. 9A: Coronavirus (COVID-19) Disclosure Considerations Regarding Operations, Liquidity, and Capital Resources
                                - Topic No. 9: Coronavirus (COVID-19)
                                - Topic No. 8: Intellectual Property and Technology Risks Associated with International Business Operations
                                - Topic No. 7: Confidential Treatment Applications Submitted Pursuant to Rules 406 and 24b-2
                                - Topic No. 6: Staff Observations Regarding Disclosures of Non-Traded Real Estate Investment Trusts
                                - Topic No. 5: Staff Observations Regarding Disclosures of Smaller Financial Institutions
                                - Topic No. 4: European Sovereign Debt Exposures
                                - Topic No. 3: Staff Observations in the Review of Promotional and Sales Material Submitted Pursuant to Securities Act Industry Guide 5
                                - Topic No. 2: Cybersecurity
                                - Topic No. 1: Staff Observations in the Review of Forms 8-K Filed to Report Reverse Mergers and Similar Transactions

## Other Staff Guidance and Sample Comment Letters

                                - Sample Letter to Companies Regarding Their XBRL Disclosures
                                - Sample Letter to Companies Regarding China-Specific Disclosures
                                - Sample Letter to Companies Regarding Recent Developments in Crypto Asset Markets
                                - Sample Letter to Companies Regarding Disclosures Pertaining to Russia’s Invasion of Ukraine and Related Supply Chain Issues
                                - Sample Letter to China-Based Companies
                                - Sample Letter to Companies Regarding Climate Change Disclosures
                                - Sample Letter to Companies Regarding Securities Offerings During Times of Extreme Price Volatility
                                - Sample Letter Sent to Certain Issuers Who Failed to File Annual Reports Required by Regulation A
                                - Sample Letter Sent to Public Companies Regarding XBRL Requirement to Include Calculation Relationships
                                - Sample Letter Explaining Transition to EDGAR Submission and Filing of Draft Registration Statements
                                - Sample Letter Sent to Financial Institutions Regarding Their Structured Note Offerings Disclosure in Their Prospectus Supplements and Exchange Act Reports
                                - Sample Letter Sent to Public Companies on Accounting and Disclosure Issues Related to Potential Risks and Costs Associated with Mortgage and Foreclosure-Related Activities or Exposures
                                - Sample Letter Sent to Public Companies Asking for Information Related to Repurchase Agreements, Securities Lending Transactions, or Other Transactions Involving the Transfer of Financial Assets
                                - Sample Letter Sent to Public Companies on MD&A Disclosure Regarding Provisions and Allowances for Loan Losses
                                - Staff Guidance for Financial Institutions Filing Proxy Statements in Connection with the TARP Capital Purchase Program
                                - Sample Letter Sent to Public Companies on MD&A Disclosure Regarding the Application of SFAS 157 (Fair Value Measurements) (September 2008)
                                - Sample Letter Sent to Public Companies on MD&A Disclosure Regarding the Application of SFAS 157 (Fair Value Measurements) (March 2008)
                                - Sample Letter Sent to Public Companies That Have Identified Investments in Structured Investment Vehicles, Conduits or Collateralized Debt Obligations

## Staff Reports

                                - Staff Observations of Custom Tag Rates
                                - Staff Observations in the Review of Smaller Reporting Company IPOs
                                - Staff Observations in the Review of Executive Compensation Disclosure
                                - Staff Observations in the Review of IFRS Financial Statements
                                - Staff Comments on Annual Reports Containing Financial Statements Prepared for the First Time on the Basis of International Financial Reporting Standards
                                - Summary by the Division of Corporation Finance of Significant Issues Addressed in the Review of the Periodic Reports of the Fortune 500 Companies

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