• * Redundant and duplicative requirements, which require substantially similar disclosures as generally accepted accounting principles (GAAP), International Financial Reporting Standards (IFRS), or other Commission disclosure requirements.  
• * Overlapping requirements, which are related to, but not the same as GAAP, IFRS, or other Commission disclosure requirements.
• * Outdated requirements, which have become obsolete as a result of the passage of time or changes in the regulatory, business or technological environment.
• * Superseded requirements, which are inconsistent with recent legislation, more recently updated Commission disclosure requirements, or more recently updated GAAP.  

"It is important to review our regulations to ensure that they evolve along with our capital markets and remain effective and efficient," said SEC Chairman Jay Clayton. "Today's amendments are an example of how thoughtful reviews can prompt changes for the benefit of investors, public companies, and our capital markets."

The new requirements go into effect 30 days from their entry in the Federal Register.