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《A Plain English Handbook_How to create clear SEC disclosure documents》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、APlainEnglishHandbookHowtocreateclearSECdisclosuredocumentsBytheOfficeofInvestorEducationandAssistanceU.S.SecuritiesandExchangeCommission4505thStreet,N.W.Washington,DC20549August1998Thishandbookshowshowyoucanusewell-establishedtechniquesforwritinginplainEng
2、lishtocreateclearerandmoreinformativedisclosuredocuments.Wearepublishingthishandbookonlyforyourgeneralinformation.Ofcourse,whendraftingadocumentforfilingwiththeSEC,youmustmakesureitmeetsalllegalrequirements.NancyM.SmithAcknowledgmentsDirector,OfficeofInvest
3、orEducationandAssistanceThishandbookreflectsthework,ideas,andgenerosityofmanyindividualsandorganizationsattheSECandintheprivatesector.AttheSEC,staffintheDivisionsofCorporationFinanceandInvestmentManagement,theOfficesofPublicAffairsandGeneralCounsel,andtheCh
4、airman’sOfficeprovidedinsightfulcomments.Inparticular,CommissionerIsaacC.HuntJr.,NickBalamaci,BarryBarbash,GreggCorso,BrianLane,DianeSanger,JenniferScardino,MichaelSchlein,HeidiStam,andTonyVertunoofferedinvaluableadviceandguidance.Corporateofficialsandlawye
5、rsenthusiasticallyhelpedustobreathelifeintoourplainEnglishinitiativesandthishandbook.TheSocietyofCorporateSecretaries,theAmericanBarAssociation,andTheBondMarketAssociationinvitedustoconductworkshopswherewetestedmuchoftheinformationinthehandbook.KathleenGibs
6、on,PeggyForan,SusanWolf,BruceBennett,JimMcKenzie,JeffKlauder,FredGreen,MarkHoward,PierredeSaintPhalle,RichardM.Phillips,andAlanJ.Daviscontributedmightilytoourefforts.SpecialthankstoWarrenBuffettforhissupportandpreface,toKenMorrisofLightbulbPress,andtothetal
7、entedstaffatSiegel&Gale.IamespeciallygratefultothestaffofmyofficeforgivingmethetimeandsupportIneededtoworkonthehandbook.aplainenglishhandbookThreepeoplepouredtheirheartsandmindsintothishandbookfromthestart:AnnWallace,fromtheDivisionofCorporationFinance;Caro
8、lynMiller,formerlyofSiegel&GaleandnowwiththeSEC;andWilliamLutz,authorandProfessorofEnglishatRutgersUniversity.Allofthecreditandnoneoftheblamegoestothem.Andfinally,manythankstoChairmanArthurLevitt,whoma
