From its inception, this table required by S-K Item 201(d) has created confusion:
Well, the final version of the Disclosure Update and Simplification Rule created a bit more confusion for me. As you can read in this November 6, 2018 post the original version of the Final Rule made changes to where to put the table, but the “conformed and corrected” version published after publication in the Federal Register removed those changes. So, no changes for the S-K Item 201(d) table!
We also updated our overall summary document you can find here.
As always, your thoughts and comments are welcome!