Regulation S-X
E1000694
Regulation S-X is a key U.S. Securities and Exchange Commission rule that prescribes the form and content of financial statements and related disclosures required in filings by public companies.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Regulation S-X canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T12737194 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Regulation S-X Context triple: [United States federal securities laws, includes, Regulation S-X]
-
A.
Regulation S
Regulation S is a U.S. Securities and Exchange Commission rule that provides a safe harbor exemption for offers and sales of securities made outside the United States, allowing issuers to avoid registering those offerings under the Securities Act of 1933.
-
B.
Regulation X
Regulation X is a Federal Reserve Board regulation that primarily governs real estate-secured consumer credit, including residential mortgage lending practices in the United States.
-
C.
Regulation J
Regulation J is a Federal Reserve regulation that governs the collection of checks and other cash items and the handling of wire transfers through the Federal Reserve Banks.
-
D.
Regulation D
Regulation D is a set of SEC rules that provides exemptions from the registration requirements for certain private offerings of securities in the United States.
-
E.
Regulation D
Regulation D is a Federal Reserve Board rule that governs reserve requirements for depository institutions and defines certain types of bank accounts and transaction limits in the U.S. banking system.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Regulation S-X Target entity description: Regulation S-X is a key U.S. Securities and Exchange Commission rule that prescribes the form and content of financial statements and related disclosures required in filings by public companies.
-
A.
Regulation S
Regulation S is a U.S. Securities and Exchange Commission rule that provides a safe harbor exemption for offers and sales of securities made outside the United States, allowing issuers to avoid registering those offerings under the Securities Act of 1933.
-
B.
Regulation X
Regulation X is a Federal Reserve Board regulation that primarily governs real estate-secured consumer credit, including residential mortgage lending practices in the United States.
-
C.
Regulation J
Regulation J is a Federal Reserve regulation that governs the collection of checks and other cash items and the handling of wire transfers through the Federal Reserve Banks.
-
D.
Regulation D
Regulation D is a set of SEC rules that provides exemptions from the registration requirements for certain private offerings of securities in the United States.
-
E.
Regulation D
Regulation D is a Federal Reserve Board rule that governs reserve requirements for depository institutions and defines certain types of bank accounts and transaction limits in the U.S. banking system.
- F. None of above. chosen
Statements (59)
| Predicate | Object |
|---|---|
| instanceOf |
SEC rule
ⓘ
United States federal regulation ⓘ |
| appliesIn | SEC filings made on EDGAR ⓘ |
| appliesTo |
broker-dealers
ⓘ
foreign private issuers ⓘ investment companies ⓘ public companies ⓘ registrants under the Securities Act of 1933 ⓘ registrants under the Securities Exchange Act of 1934 ⓘ |
| codifiedAs | 17 CFR Part 210 ⓘ |
| codifiedIn | Title 17 of the Code of Federal Regulations NERFINISHED ⓘ |
| enforcedBy | Division of Corporation Finance of the SEC NERFINISHED ⓘ |
| governs |
financial statements in annual reports
ⓘ
financial statements in proxy statements ⓘ financial statements in registration statements ⓘ financial statements in tender offer materials ⓘ notes to financial statements in SEC filings ⓘ presentation of balance sheets ⓘ presentation of cash flow statements ⓘ presentation of changes in shareholders’ equity ⓘ presentation of income statements ⓘ |
| includes |
Article 10
ⓘ
Article 11 ⓘ Article 12 ⓘ Article 3 ⓘ Article 4 ⓘ Article 5 ⓘ Article 6 ⓘ Article 7 ⓘ Article 8 ⓘ Article 9 ⓘ Rule 3-01 NERFINISHED ⓘ Rule 3-02 ⓘ Rule 3-05 NERFINISHED ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| legalBasis |
Securities Act of 1933
NERFINISHED
ⓘ
Securities Exchange Act of 1934 NERFINISHED ⓘ |
| purpose |
to prescribe the form and content of financial statements filed with the SEC
ⓘ
to promote consistency and comparability of financial reporting ⓘ to protect investors through standardized disclosure requirements ⓘ |
| regulator |
SEC
NERFINISHED
ⓘ
Securities and Exchange Commission ⓘ
surface form:
U.S. Securities and Exchange Commission
|
| relatedTo |
PCAOB auditing standards
NERFINISHED
ⓘ
Regulation S-K NERFINISHED ⓘ U.S. GAAP NERFINISHED ⓘ |
| requires |
audited annual financial statements
ⓘ
consolidated financial statements when appropriate ⓘ disclosure of contingencies and commitments ⓘ disclosure of significant accounting policies ⓘ interim financial statements for certain filings ⓘ pro forma financial information in specified transactions ⓘ reconciliation of non-U.S. GAAP financial statements for certain foreign issuers ⓘ segment reporting in certain circumstances ⓘ |
| status | in force as of 2024 ⓘ |
| subjectMatter |
auditor qualifications and reports
ⓘ
financial statement disclosures ⓘ form and content of financial statements ⓘ interim financial statements ⓘ pro forma financial information ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Regulation S-X Description of subject: Regulation S-X is a key U.S. Securities and Exchange Commission rule that prescribes the form and content of financial statements and related disclosures required in filings by public companies.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.