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並前往https://www.natlawreview.com/article/sec-proposes-climate-related-changes-to-regulation-s-k-and-regulation-s-x

SEC Changes Regulation S-K and Regulation S-X - National ...

An exclusion of asset-backed securities issuers from the proposed rule, while the SEC considers whether and how best to regulate such issuers.

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  1. Sk 303
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  7. Item 10 e of Regulation S-K
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