SEC staff answers FAQs about the conflict minerals rule - .PDF file.
The US Securities and Exchange Commission (SEC) has published answers by its staff to a dozen frequently asked questions (FAQs) relating to its rule requiring reporting companies under the US Securities and Exchange Act of 1934 (Exchange Act) to provide annual disclosures regarding conflict minerals.
The disclosures are required by companies that determine that conflict minerals are necessary to the functionality or production of products it manufactures or contracts to manufacture. Exchange Act Rule 13p-1 and Form SD set forth the disclosure requirements implementing Section 13(p) of the Exchange Act…
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