As part its the ongoing examination of the effectiveness of financial disclosure requirements (the Disclosure Effectiveness Initiative),the US Securities and Exchange mission is seeking public ment on Regulation S-X.The mission is specifically interested in thoughts on the requirements for the form and ntent of financial disclosures that panies must file with the mission about acquired businesses,affiliated entities,and guarantors and issuers of guaranteed securities.Currently,financial disclosures related to entities other than a registrant are filed in XBRL only if they are part of the registrant’s financial statements.Read the Request for ment.

中文新闻：SEC就S-X条例征集意见