SEC Interpretive Releases

The Commission occasionally provides guidance on topics of general interest to the business and investment communities by issuing "interpretive" releases, in which we publish our views and interpret the federal securities laws and SEC regulations. Below are brief descriptions of and links to recent "interpretive" releases.

Additional Archives

Release No. Date Details
33-10415 September 21, 2017 Commission Guidance on Pay Ratio Disclosure
File No.: S7-07-13
Other Release No.: 34-81673
Effective Date: date of publication in the Federal Register
Federal Register version (82 FR 44917)
33-10403 August 18, 2017 Updates to Commission Guidance Regarding Accounting for Sales of Vaccines and Bioterror Countermeasures to the Federal Government for Placement into the Pediatric Vaccine Stockpile or the Strategic National Stockpile
Other Release Nos.: 34-81429; IC-32785
Effective Date: August 29, 2017
Federal Register version (82 FR 41149)
33-10402 August 18, 2017 Commission Guidance Regarding Revenue Recognition for Bill-and-Hold Arrangements
Other Release Nos.: 34-81428; IC-32784
Effective Date: August 29, 2017
Federal Register version (82 FR 41147)