Deloitte
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Chapter 13 — Disclosure

13.10 Disclosures of Spring-Loaded Awards

13.10 Disclosures of Spring-Loaded Awards

In November 2021, the SEC staff issued SAB 120, which amends SAB Topic 14.D and provides the SEC staff’s views on the measurement and disclosure of certain share-based payment awards granted when entities possess material nonpublic information (i.e., “spring-loaded” awards).