This is the second supplement to the Division of Corporation Finance's telephone interpretation manual .
Additional supplements are also available on the website.
This supplement contains a new interpretation issued by members of the staff in response to recent telephone inquiries. Positions expressed may change without notice. Please also see the statement on the first page of the complete manual regarding the non-binding nature of telephone interpretations. The interpretations in these supplements eventually will be integrated with the interpretations in the manual. Thus, the interpretation below has been numbered 5S. 5S. Item 303 of Regulation S-K Year 2000 Disclosure Update In August of 1998, we provided guidance for public companies with respect to their disclosure obligations about Year 2000 issues and consequences.