{"abstract":"The Securities and Exchange Commission (\"Commission\") is proposing amendments to allow companies to file semiannual reports on new Form 10-S in lieu of quarterly reports on Form 10-Q to meet their interim reporting obligations under the Securities Exchange Act of 1934 (\"Exchange Act\"). The Commission is also proposing changes to the financial statement requirements of Regulation S-X to facilitate semiannual reporting and to simplify rules regarding the age of financial statements.","action":"Proposed rule.","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2026/05/07/2026-09095.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"200","title":17},{"chapter":null,"citation_url":null,"part":"210","title":17},{"chapter":null,"citation_url":null,"part":"229","title":17},{"chapter":null,"citation_url":null,"part":"230","title":17},{"chapter":null,"citation_url":null,"part":"232","title":17},{"chapter":null,"citation_url":null,"part":"239","title":17},{"chapter":null,"citation_url":null,"part":"240","title":17},{"chapter":null,"citation_url":null,"part":"249","title":17},{"chapter":null,"citation_url":null,"part":"260","title":17}],"citation":"91 FR 24968","comment_url":null,"comments_close_on":"2026-07-06","correction_of":null,"corrections":[],"dates":"Comments should be received on or before July 6, 2026.","disposition_notes":null,"docket_ids":["Release Nos. 33-11414","34-105368","39-2563","IC-36140","File No. S7-2026-15"],"dockets":[],"document_number":"2026-09095","effective_on":null,"end_page":25058,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/05/07/2026-09095.xml","html_url":"https://www.federalregister.gov/documents/2026/05/07/2026-09095/semiannual-reporting","images":{"EP07MY26.004":{"large":"https://img.federalregister.gov/EP07MY26.004/EP07MY26.004_large.png","medium":"https://img.federalregister.gov/EP07MY26.004/EP07MY26.004_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.004/EP07MY26.004_original_size.png"},"EP07MY26.026":{"large":"https://img.federalregister.gov/EP07MY26.026/EP07MY26.026_large.png","medium":"https://img.federalregister.gov/EP07MY26.026/EP07MY26.026_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.026/EP07MY26.026_original_size.png"},"EP07MY26.005":{"large":"https://img.federalregister.gov/EP07MY26.005/EP07MY26.005_large.png","medium":"https://img.federalregister.gov/EP07MY26.005/EP07MY26.005_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.005/EP07MY26.005_original_size.png"},"EP07MY26.027":{"large":"https://img.federalregister.gov/EP07MY26.027/EP07MY26.027_large.png","medium":"https://img.federalregister.gov/EP07MY26.027/EP07MY26.027_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.027/EP07MY26.027_original_size.png"},"EP07MY26.006":{"large":"https://img.federalregister.gov/EP07MY26.006/EP07MY26.006_large.png","medium":"https://img.federalregister.gov/EP07MY26.006/EP07MY26.006_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.006/EP07MY26.006_original_size.png"},"EP07MY26.028":{"large":"https://img.federalregister.gov/EP07MY26.028/EP07MY26.028_large.png","medium":"https://img.federalregister.gov/EP07MY26.028/EP07MY26.028_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.028/EP07MY26.028_original_size.png"},"EP07MY26.007":{"large":"https://img.federalregister.gov/EP07MY26.007/EP07MY26.007_large.png","medium":"https://img.federalregister.gov/EP07MY26.007/EP07MY26.007_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.007/EP07MY26.007_original_size.png"},"EP07MY26.029":{"large":"https://img.federalregister.gov/EP07MY26.029/EP07MY26.029_large.png","medium":"https://img.federalregister.gov/EP07MY26.029/EP07MY26.029_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.029/EP07MY26.029_original_size.png"},"EP07MY26.008":{"large":"https://img.federalregister.gov/EP07MY26.008/EP07MY26.008_large.png","medium":"https://img.federalregister.gov/EP07MY26.008/EP07MY26.008_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.008/EP07MY26.008_original_size.png"},"EP07MY26.009":{"large":"https://img.federalregister.gov/EP07MY26.009/EP07MY26.009_large.png","medium":"https://img.federalregister.gov/EP07MY26.009/EP07MY26.009_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.009/EP07MY26.009_original_size.png"},"EP07MY26.020":{"large":"https://img.federalregister.gov/EP07MY26.020/EP07MY26.020_large.png","medium":"https://img.federalregister.gov/EP07MY26.020/EP07MY26.020_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.020/EP07MY26.020_original_size.png"},"EP07MY26.021":{"large":"https://img.federalregister.gov/EP07MY26.021/EP07MY26.021_large.png","medium":"https://img.federalregister.gov/EP07MY26.021/EP07MY26.021_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.021/EP07MY26.021_original_size.png"},"EP07MY26.022":{"large":"https://img.federalregister.gov/EP07MY26.022/EP07MY26.022_large.png","medium":"https://img.federalregister.gov/EP07MY26.022/EP07MY26.022_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.022/EP07MY26.022_original_size.png"},"EP07MY26.001":{"large":"https://img.federalregister.gov/EP07MY26.001/EP07MY26.001_large.png","medium":"https://img.federalregister.gov/EP07MY26.001/EP07MY26.001_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.001/EP07MY26.001_original_size.png"},"EP07MY26.023":{"large":"https://img.federalregister.gov/EP07MY26.023/EP07MY26.023_large.png","medium":"https://img.federalregister.gov/EP07MY26.023/EP07MY26.023_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.023/EP07MY26.023_original_size.png"},"EP07MY26.002":{"large":"https://img.federalregister.gov/EP07MY26.002/EP07MY26.002_large.png","medium":"https://img.federalregister.gov/EP07MY26.002/EP07MY26.002_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.002/EP07MY26.002_original_size.png"},"EP07MY26.024":{"large":"https://img.federalregister.gov/EP07MY26.024/EP07MY26.024_large.png","medium":"https://img.federalregister.gov/EP07MY26.024/EP07MY26.024_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.024/EP07MY26.024_original_size.png"},"EP07MY26.003":{"large":"https://img.federalregister.gov/EP07MY26.003/EP07MY26.003_large.png","medium":"https://img.federalregister.gov/EP07MY26.003/EP07MY26.003_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.003/EP07MY26.003_original_size.png"},"EP07MY26.025":{"large":"https://img.federalregister.gov/EP07MY26.025/EP07MY26.025_large.png","medium":"https://img.federalregister.gov/EP07MY26.025/EP07MY26.025_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.025/EP07MY26.025_original_size.png"},"EP07MY26.015":{"large":"https://img.federalregister.gov/EP07MY26.015/EP07MY26.015_large.png","medium":"https://img.federalregister.gov/EP07MY26.015/EP07MY26.015_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.015/EP07MY26.015_original_size.png"},"EP07MY26.016":{"large":"https://img.federalregister.gov/EP07MY26.016/EP07MY26.016_large.png","medium":"https://img.federalregister.gov/EP07MY26.016/EP07MY26.016_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.016/EP07MY26.016_original_size.png"},"EP07MY26.017":{"large":"https://img.federalregister.gov/EP07MY26.017/EP07MY26.017_large.png","medium":"https://img.federalregister.gov/EP07MY26.017/EP07MY26.017_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.017/EP07MY26.017_original_size.png"},"EP07MY26.018":{"large":"https://img.federalregister.gov/EP07MY26.018/EP07MY26.018_large.png","medium":"https://img.federalregister.gov/EP07MY26.018/EP07MY26.018_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.018/EP07MY26.018_original_size.png"},"EP07MY26.019":{"large":"https://img.federalregister.gov/EP07MY26.019/EP07MY26.019_large.png","medium":"https://img.federalregister.gov/EP07MY26.019/EP07MY26.019_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.019/EP07MY26.019_original_size.png"},"EP07MY26.010":{"large":"https://img.federalregister.gov/EP07MY26.010/EP07MY26.010_large.png","medium":"https://img.federalregister.gov/EP07MY26.010/EP07MY26.010_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.010/EP07MY26.010_original_size.png"},"EP07MY26.011":{"large":"https://img.federalregister.gov/EP07MY26.011/EP07MY26.011_large.png","medium":"https://img.federalregister.gov/EP07MY26.011/EP07MY26.011_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.011/EP07MY26.011_original_size.png"},"EP07MY26.012":{"large":"https://img.federalregister.gov/EP07MY26.012/EP07MY26.012_large.png","medium":"https://img.federalregister.gov/EP07MY26.012/EP07MY26.012_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.012/EP07MY26.012_original_size.png"},"EP07MY26.013":{"large":"https://img.federalregister.gov/EP07MY26.013/EP07MY26.013_large.png","medium":"https://img.federalregister.gov/EP07MY26.013/EP07MY26.013_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.013/EP07MY26.013_original_size.png"},"EP07MY26.014":{"large":"https://img.federalregister.gov/EP07MY26.014/EP07MY26.014_large.png","medium":"https://img.federalregister.gov/EP07MY26.014/EP07MY26.014_medium.png","original_size":"https://img.federalregister.gov/EP07MY26.014/EP07MY26.014_original_size.png"}},"images_metadata":{"EP07MY26.004":{"large":{"identifier":"EP07MY26.004","content_type":"image/png","size":16897,"width":823,"sha":"1725d21f77d1bc62149a851854d6cb2b","url":"https://img.federalregister.gov/EP07MY26.004/EP07MY26.004_large.png","height":214},"medium":{"identifier":"EP07MY26.004","content_type":"image/png","size":6856,"width":518,"sha":"891bb24751389659afdbd8ff80704c49","url":"https://img.federalregister.gov/EP07MY26.004/EP07MY26.004_medium.png","height":134},"original_size":{"identifier":"EP07MY26.004","content_type":"image/png","size":11264,"width":1953,"sha":"209c4a75a95c3b4294c0cd29deb65761","url":"https://img.federalregister.gov/EP07MY26.004/EP07MY26.004_original_size.png","height":507}},"EP07MY26.026":{"large":{"identifier":"EP07MY26.026","content_type":"image/png","size":82429,"width":823,"sha":"291e255c2ca96ca04f1bd3ec854c6c5f","url":"https://img.federalregister.gov/EP07MY26.026/EP07MY26.026_large.png","height":1184},"medium":{"identifier":"EP07MY26.026","content_type":"image/png","size":36860,"width":491,"sha":"8e87b06cd312081c5b2c9daecd57ff6d","url":"https://img.federalregister.gov/EP07MY26.026/EP07MY26.026_medium.png","height":706},"original_size":{"identifier":"EP07MY26.026","content_type":"image/png","size":57615,"width":1853,"sha":"eeee1fe88dd8a3986f68d6f4553f7249","url":"https://img.federalregister.gov/EP07MY26.026/EP07MY26.026_original_size.png","height":2667}},"EP07MY26.005":{"large":{"identifier":"EP07MY26.005","content_type":"image/png","size":32767,"width":822,"sha":"bfed3ce2bdbb957574a76e1f45172187","url":"https://img.federalregister.gov/EP07MY26.005/EP07MY26.005_large.png","height":440},"medium":{"identifier":"EP07MY26.005","content_type":"image/png","size":13310,"width":517,"sha":"1c549de35c752bc5f75eebf7bc76a3a9","url":"https://img.federalregister.gov/EP07MY26.005/EP07MY26.005_medium.png","height":277},"original_size":{"identifier":"EP07MY26.005","content_type":"image/png","size":21223,"width":1953,"sha":"7b21be102f3e4b2de4acb4d441633bd6","url":"https://img.federalregister.gov/EP07MY26.005/EP07MY26.005_original_size.png","height":1046}},"EP07MY26.027":{"large":{"identifier":"EP07MY26.027","content_type":"image/png","size":27699,"width":823,"sha":"2d082a820333ab278bc6540617efa55c","url":"https://img.federalregister.gov/EP07MY26.027/EP07MY26.027_large.png","height":399},"medium":{"identifier":"EP07MY26.027","content_type":"image/png","size":13511,"width":514,"sha":"d55eebf85b6ca3cf4a685f4553797159","url":"https://img.federalregister.gov/EP07MY26.027/EP07MY26.027_medium.png","height":249},"original_size":{"identifier":"EP07MY26.027","content_type":"image/png","size":21373,"width":1941,"sha":"63a8a4f3c1b924666c8787c61bb49246","url":"https://img.federalregister.gov/EP07MY26.027/EP07MY26.027_original_size.png","height":941}},"EP07MY26.006":{"large":{"identifier":"EP07MY26.006","content_type":"image/png","size":32523,"width":823,"sha":"7a9eed576fab48b70e6ef7f17e737a09","url":"https://img.federalregister.gov/EP07MY26.006/EP07MY26.006_large.png","height":308},"medium":{"identifier":"EP07MY26.006","content_type":"image/png","size":14461,"width":518,"sha":"11c273af7c577514337299fef24181e6","url":"https://img.federalregister.gov/EP07MY26.006/EP07MY26.006_medium.png","height":194},"original_size":{"identifier":"EP07MY26.006","content_type":"image/png","size":24264,"width":1953,"sha":"2c07eb520a8458f8323c7b9116b9d0e2","url":"https://img.federalregister.gov/EP07MY26.006/EP07MY26.006_original_size.png","height":732}},"EP07MY26.028":{"large":{"identifier":"EP07MY26.028","content_type":"image/png","size":61645,"width":823,"sha":"2958f33fa216dca06d9a5661e18f1d52","url":"https://img.federalregister.gov/EP07MY26.028/EP07MY26.028_large.png","height":1178},"medium":{"identifier":"EP07MY26.028","content_type":"image/png","size":29192,"width":493,"sha":"178aefe7378de41d4e2392cabcd3d378","url":"https://img.federalregister.gov/EP07MY26.028/EP07MY26.028_medium.png","height":705},"original_size":{"identifier":"EP07MY26.028","content_type":"image/png","size":38351,"width":1864,"sha":"aed8800ccb1c96dc501904e3d8445858","url":"https://img.federalregister.gov/EP07MY26.028/EP07MY26.028_original_size.png","height":2667}},"EP07MY26.007":{"large":{"identifier":"EP07MY26.007","content_type":"image/png","size":17798,"width":823,"sha":"4700ae05349b7b0569d2e7a007db852c","url":"https://img.federalregister.gov/EP07MY26.007/EP07MY26.007_large.png","height":196},"medium":{"identifier":"EP07MY26.007","content_type":"image/png","size":9928,"width":518,"sha":"bab11711505302f707d389dac3483445","url":"https://img.federalregister.gov/EP07MY26.007/EP07MY26.007_medium.png","height":124},"original_size":{"identifier":"EP07MY26.007","content_type":"image/png","size":16300,"width":1956,"sha":"6badd01ccecac4f394eee3b2192aeb9c","url":"https://img.federalregister.gov/EP07MY26.007/EP07MY26.007_original_size.png","height":467}},"EP07MY26.029":{"large":{"identifier":"EP07MY26.029","content_type":"image/png","size":18426,"width":823,"sha":"6cc995ca987604669aa3e356351d92ea","url":"https://img.federalregister.gov/EP07MY26.029/EP07MY26.029_large.png","height":315},"medium":{"identifier":"EP07MY26.029","content_type":"image/png","size":9026,"width":509,"sha":"189e06814fc97b476fa85d7df1c8a277","url":"https://img.federalregister.gov/EP07MY26.029/EP07MY26.029_medium.png","height":195},"original_size":{"identifier":"EP07MY26.029","content_type":"image/png","size":12988,"width":1922,"sha":"3e13a368c95dbfcb81fc17d90c4cf59a","url":"https://img.federalregister.gov/EP07MY26.029/EP07MY26.029_original_size.png","height":736}},"EP07MY26.008":{"large":{"identifier":"EP07MY26.008","content_type":"image/png","size":48964,"width":823,"sha":"75abc28688d346a52d9339f22b3b9145","url":"https://img.federalregister.gov/EP07MY26.008/EP07MY26.008_large.png","height":522},"medium":{"identifier":"EP07MY26.008","content_type":"image/png","size":21989,"width":507,"sha":"442e51fe6049b18c0e19d4b8587c7913","url":"https://img.federalregister.gov/EP07MY26.008/EP07MY26.008_medium.png","height":321},"original_size":{"identifier":"EP07MY26.008","content_type":"image/png","size":34782,"width":1914,"sha":"27a519560691cc9cc81c6dc4bc272e32","url":"https://img.federalregister.gov/EP07MY26.008/EP07MY26.008_original_size.png","height":1213}},"EP07MY26.009":{"large":{"identifier":"EP07MY26.009","content_type":"image/png","size":17021,"width":820,"sha":"46173adf1d05baac7b9406ee3b596ce5","url":"https://img.federalregister.gov/EP07MY26.009/EP07MY26.009_large.png","height":312},"medium":{"identifier":"EP07MY26.009","content_type":"image/png","size":10210,"width":518,"sha":"8183187688e16dfc30282bd32dd3c30a","url":"https://img.federalregister.gov/EP07MY26.009/EP07MY26.009_medium.png","height":197},"original_size":{"identifier":"EP07MY26.009","content_type":"image/png","size":13549,"width":1953,"sha":"19e946973dbb935a2e08d973af475fe0","url":"https://img.federalregister.gov/EP07MY26.009/EP07MY26.009_original_size.png","height":743}},"EP07MY26.020":{"large":{"identifier":"EP07MY26.020","content_type":"image/png","size":96484,"width":823,"sha":"3526022b69bc3660b021affacf5d5ba5","url":"https://img.federalregister.gov/EP07MY26.020/EP07MY26.020_large.png","height":1078},"medium":{"identifier":"EP07MY26.020","content_type":"image/png","size":47851,"width":534,"sha":"e9886739a6e94ca2dfc2031c05c5f1ed","url":"https://img.federalregister.gov/EP07MY26.020/EP07MY26.020_medium.png","height":700},"original_size":{"identifier":"EP07MY26.020","content_type":"image/png","size":75494,"width":2020,"sha":"6f26fc2c93ed97e805187524598eb67d","url":"https://img.federalregister.gov/EP07MY26.020/EP07MY26.020_original_size.png","height":2647}},"EP07MY26.021":{"large":{"identifier":"EP07MY26.021","content_type":"image/png","size":113203,"width":822,"sha":"10adb88e39d7e2d7a0fc86ea3db45b6b","url":"https://img.federalregister.gov/EP07MY26.021/EP07MY26.021_large.png","height":1050},"medium":{"identifier":"EP07MY26.021","content_type":"image/png","size":49447,"width":528,"sha":"219895790c2a066330f49c13c3d01129","url":"https://img.federalregister.gov/EP07MY26.021/EP07MY26.021_medium.png","height":674},"original_size":{"identifier":"EP07MY26.021","content_type":"image/png","size":88957,"width":1992,"sha":"3a878af0cc97b8195b216ed3dc41dacb","url":"https://img.federalregister.gov/EP07MY26.021/EP07MY26.021_original_size.png","height":2543}},"EP07MY26.022":{"large":{"identifier":"EP07MY26.022","content_type":"image/png","size":125230,"width":823,"sha":"56028e696baa38953fb23ad7d1956bbe","url":"https://img.federalregister.gov/EP07MY26.022/EP07MY26.022_large.png","height":1052},"medium":{"identifier":"EP07MY26.022","content_type":"image/png","size":59102,"width":530,"sha":"4ca5a19a8b876dd206081bd998cd4d26","url":"https://img.federalregister.gov/EP07MY26.022/EP07MY26.022_medium.png","height":678},"original_size":{"identifier":"EP07MY26.022","content_type":"image/png","size":99205,"width":2001,"sha":"8a378971b45ac3ae8ab3c27fae681aae","url":"https://img.federalregister.gov/EP07MY26.022/EP07MY26.022_original_size.png","height":2558}},"EP07MY26.001":{"large":{"identifier":"EP07MY26.001","content_type":"image/png","size":57171,"width":823,"sha":"a83eff896709d95726a18cd0293077a1","url":"https://img.federalregister.gov/EP07MY26.001/EP07MY26.001_large.png","height":1173},"medium":{"identifier":"EP07MY26.001","content_type":"image/png","size":21792,"width":496,"sha":"c46058fe71016e33ccb73cc19250d821","url":"https://img.federalregister.gov/EP07MY26.001/EP07MY26.001_medium.png","height":707},"original_size":{"identifier":"EP07MY26.001","content_type":"image/png","size":28066,"width":1872,"sha":"685ecab61913907803a9d78738c2367a","url":"https://img.federalregister.gov/EP07MY26.001/EP07MY26.001_original_size.png","height":2667}},"EP07MY26.023":{"large":{"identifier":"EP07MY26.023","content_type":"image/png","size":52662,"width":821,"sha":"f0559a4ff913beaa5369e2fc56604c3e","url":"https://img.federalregister.gov/EP07MY26.023/EP07MY26.023_large.png","height":587},"medium":{"identifier":"EP07MY26.023","content_type":"image/png","size":26026,"width":528,"sha":"9258aa577267788cb3f652c9a2f47f70","url":"https://img.federalregister.gov/EP07MY26.023/EP07MY26.023_medium.png","height":377},"original_size":{"identifier":"EP07MY26.023","content_type":"image/png","size":43105,"width":1990,"sha":"a73fb8205ff5193a9461b7db7f3aa98a","url":"https://img.federalregister.gov/EP07MY26.023/EP07MY26.023_original_size.png","height":1422}},"EP07MY26.002":{"large":{"identifier":"EP07MY26.002","content_type":"image/png","size":65313,"width":823,"sha":"c7648d73d78757755036c185e58ce429","url":"https://img.federalregister.gov/EP07MY26.002/EP07MY26.002_large.png","height":1103},"medium":{"identifier":"EP07MY26.002","content_type":"image/png","size":23882,"width":517,"sha":"982f96239f8db0eaf3a157d12d3dac33","url":"https://img.federalregister.gov/EP07MY26.002/EP07MY26.002_medium.png","height":693},"original_size":{"identifier":"EP07MY26.002","content_type":"image/png","size":33784,"width":1952,"sha":"8f954ed55d36e7c19171470c7f4f24f0","url":"https://img.federalregister.gov/EP07MY26.002/EP07MY26.002_original_size.png","height":2615}},"EP07MY26.024":{"large":{"identifier":"EP07MY26.024","content_type":"image/png","size":19530,"width":823,"sha":"59c7d7c34fdcfbe2a1ffb1eec3f77b9d","url":"https://img.federalregister.gov/EP07MY26.024/EP07MY26.024_large.png","height":778},"medium":{"identifier":"EP07MY26.024","content_type":"image/png","size":9105,"width":517,"sha":"9c72c2afb66db83148156e1f255536ee","url":"https://img.federalregister.gov/EP07MY26.024/EP07MY26.024_medium.png","height":489},"original_size":{"identifier":"EP07MY26.024","content_type":"image/png","size":13844,"width":1951,"sha":"5f4e1585d999d4d23ca8d3044ffbb7a3","url":"https://img.federalregister.gov/EP07MY26.024/EP07MY26.024_original_size.png","height":1844}},"EP07MY26.003":{"large":{"identifier":"EP07MY26.003","content_type":"image/png","size":26838,"width":823,"sha":"47b0d090cb3f4cdec8891351ee6bb24d","url":"https://img.federalregister.gov/EP07MY26.003/EP07MY26.003_large.png","height":318},"medium":{"identifier":"EP07MY26.003","content_type":"image/png","size":15183,"width":517,"sha":"b7ec5b618e862d4ff212d36cc4680d45","url":"https://img.federalregister.gov/EP07MY26.003/EP07MY26.003_medium.png","height":200},"original_size":{"identifier":"EP07MY26.003","content_type":"image/png","size":21709,"width":1951,"sha":"5ed8d70bfc204f35ab7600251ff6949a","url":"https://img.federalregister.gov/EP07MY26.003/EP07MY26.003_original_size.png","height":753}},"EP07MY26.025":{"large":{"identifier":"EP07MY26.025","content_type":"image/png","size":62140,"width":823,"sha":"8cc95d6401f669e66dbdf289ade24e34","url":"https://img.federalregister.gov/EP07MY26.025/EP07MY26.025_large.png","height":1143},"medium":{"identifier":"EP07MY26.025","content_type":"image/png","size":29853,"width":509,"sha":"8184bc58fd33aa481e10d634e8862210","url":"https://img.federalregister.gov/EP07MY26.025/EP07MY26.025_medium.png","height":707},"original_size":{"identifier":"EP07MY26.025","content_type":"image/png","size":45202,"width":1921,"sha":"7a1281400e182b22b460b36fc44f7511","url":"https://img.federalregister.gov/EP07MY26.025/EP07MY26.025_original_size.png","height":2667}},"EP07MY26.015":{"large":{"identifier":"EP07MY26.015","content_type":"image/png","size":129491,"width":822,"sha":"8f4da533a19d2b685da1cba7486cfa30","url":"https://img.federalregister.gov/EP07MY26.015/EP07MY26.015_large.png","height":1197},"medium":{"identifier":"EP07MY26.015","content_type":"image/png","size":50688,"width":486,"sha":"b8e7436659a40c8c4094186df77cb026","url":"https://img.federalregister.gov/EP07MY26.015/EP07MY26.015_medium.png","height":707},"original_size":{"identifier":"EP07MY26.015","content_type":"image/png","size":89730,"width":1832,"sha":"ccf5197aa00b37407a2f0eeb869a368d","url":"https://img.federalregister.gov/EP07MY26.015/EP07MY26.015_original_size.png","height":2667}},"EP07MY26.016":{"large":{"identifier":"EP07MY26.016","content_type":"image/png","size":141525,"width":823,"sha":"aab155a47befc914b6b3e5ac20b2b92f","url":"https://img.federalregister.gov/EP07MY26.016/EP07MY26.016_large.png","height":1208},"medium":{"identifier":"EP07MY26.016","content_type":"image/png","size":58619,"width":481,"sha":"318573ebc85c1e987c4d7bb42be54945","url":"https://img.federalregister.gov/EP07MY26.016/EP07MY26.016_medium.png","height":706},"original_size":{"identifier":"EP07MY26.016","content_type":"image/png","size":99427,"width":1817,"sha":"5c7c275869ef1d1d0211212aca024abd","url":"https://img.federalregister.gov/EP07MY26.016/EP07MY26.016_original_size.png","height":2667}},"EP07MY26.017":{"large":{"identifier":"EP07MY26.017","content_type":"image/png","size":59694,"width":823,"sha":"9131fbc6b195180322ad30fa241d30e5","url":"https://img.federalregister.gov/EP07MY26.017/EP07MY26.017_large.png","height":558},"medium":{"identifier":"EP07MY26.017","content_type":"image/png","size":25262,"width":480,"sha":"64c5cb9f9d459e713d1a2761692fb51e","url":"https://img.federalregister.gov/EP07MY26.017/EP07MY26.017_medium.png","height":326},"original_size":{"identifier":"EP07MY26.017","content_type":"image/png","size":46569,"width":1812,"sha":"f8933a4001624a276302256d94d692a2","url":"https://img.federalregister.gov/EP07MY26.017/EP07MY26.017_original_size.png","height":1229}},"EP07MY26.018":{"large":{"identifier":"EP07MY26.018","content_type":"image/png","size":38659,"width":823,"sha":"bce36e0aa0a2b9dd30aab224be37404a","url":"https://img.federalregister.gov/EP07MY26.018/EP07MY26.018_large.png","height":1139},"medium":{"identifier":"EP07MY26.018","content_type":"image/png","size":19695,"width":510,"sha":"756ce582d2c8afe4a1267f488c56024c","url":"https://img.federalregister.gov/EP07MY26.018/EP07MY26.018_medium.png","height":706},"original_size":{"identifier":"EP07MY26.018","content_type":"image/png","size":27166,"width":1927,"sha":"83f5b2191e2c8721e1813e4486866944","url":"https://img.federalregister.gov/EP07MY26.018/EP07MY26.018_original_size.png","height":2667}},"EP07MY26.019":{"large":{"identifier":"EP07MY26.019","content_type":"image/png","size":21615,"width":821,"sha":"212daedbd717a89aeeb03e13a1cb77dc","url":"https://img.federalregister.gov/EP07MY26.019/EP07MY26.019_large.png","height":414},"medium":{"identifier":"EP07MY26.019","content_type":"image/png","size":10520,"width":517,"sha":"54ae20a222e324dff2c198b49d23499d","url":"https://img.federalregister.gov/EP07MY26.019/EP07MY26.019_medium.png","height":261},"original_size":{"identifier":"EP07MY26.019","content_type":"image/png","size":15087,"width":1953,"sha":"5bac58fad07b14fe3403e3e4550805e3","url":"https://img.federalregister.gov/EP07MY26.019/EP07MY26.019_original_size.png","height":985}},"EP07MY26.010":{"large":{"identifier":"EP07MY26.010","content_type":"image/png","size":97233,"width":809,"sha":"ac4916ae308d272f45a4223b6b03d9ea","url":"https://img.federalregister.gov/EP07MY26.010/EP07MY26.010_large.png","height":1501},"medium":{"identifier":"EP07MY26.010","content_type":"image/png","size":38455,"width":381,"sha":"ebaa2c749346711e48b3279972199b84","url":"https://img.federalregister.gov/EP07MY26.010/EP07MY26.010_medium.png","height":707},"original_size":{"identifier":"EP07MY26.010","content_type":"image/png","size":58205,"width":1437,"sha":"e0ec4cb3ccc13f1afff0bcfeb9b0ba74","url":"https://img.federalregister.gov/EP07MY26.010/EP07MY26.010_original_size.png","height":2667}},"EP07MY26.011":{"large":{"identifier":"EP07MY26.011","content_type":"image/png","size":43220,"width":823,"sha":"9149d0a641d4632522e4da5964a7a3a8","url":"https://img.federalregister.gov/EP07MY26.011/EP07MY26.011_large.png","height":456},"medium":{"identifier":"EP07MY26.011","content_type":"image/png","size":22460,"width":504,"sha":"ae7acc5b9357015409e0e1ce4652fe55","url":"https://img.federalregister.gov/EP07MY26.011/EP07MY26.011_medium.png","height":279},"original_size":{"identifier":"EP07MY26.011","content_type":"image/png","size":37173,"width":1903,"sha":"76dafcc3c44117f27382fae6102e9a56","url":"https://img.federalregister.gov/EP07MY26.011/EP07MY26.011_original_size.png","height":1054}},"EP07MY26.012":{"large":{"identifier":"EP07MY26.012","content_type":"image/png","size":44127,"width":823,"sha":"0ded9fef4a1eb8a5357a8582682f8812","url":"https://img.federalregister.gov/EP07MY26.012/EP07MY26.012_large.png","height":859},"medium":{"identifier":"EP07MY26.012","content_type":"image/png","size":26677,"width":574,"sha":"fb623f84a88f2657e5abdc43218453ac","url":"https://img.federalregister.gov/EP07MY26.012/EP07MY26.012_medium.png","height":599},"original_size":{"identifier":"EP07MY26.012","content_type":"image/png","size":32931,"width":2167,"sha":"8d750426ec236bcad390bb0c2f9086cb","url":"https://img.federalregister.gov/EP07MY26.012/EP07MY26.012_original_size.png","height":2262}},"EP07MY26.013":{"large":{"identifier":"EP07MY26.013","content_type":"image/png","size":87136,"width":822,"sha":"6e647c48e302896db53dc1c43a04f259","url":"https://img.federalregister.gov/EP07MY26.013/EP07MY26.013_large.png","height":1140},"medium":{"identifier":"EP07MY26.013","content_type":"image/png","size":41031,"width":509,"sha":"871344bb4cc6ec993e13226d6ba91234","url":"https://img.federalregister.gov/EP07MY26.013/EP07MY26.013_medium.png","height":706},"original_size":{"identifier":"EP07MY26.013","content_type":"image/png","size":61021,"width":1923,"sha":"e0770b0f2a431889f54483e8ee57d68b","url":"https://img.federalregister.gov/EP07MY26.013/EP07MY26.013_original_size.png","height":2667}},"EP07MY26.014":{"large":{"identifier":"EP07MY26.014","content_type":"image/png","size":27382,"width":823,"sha":"7814f47983adbefc8d9f346565345a2c","url":"https://img.federalregister.gov/EP07MY26.014/EP07MY26.014_large.png","height":450},"medium":{"identifier":"EP07MY26.014","content_type":"image/png","size":11260,"width":454,"sha":"9bab3b7c0bbf5ca71277e0715500d49a","url":"https://img.federalregister.gov/EP07MY26.014/EP07MY26.014_medium.png","height":248},"original_size":{"identifier":"EP07MY26.014","content_type":"image/png","size":16624,"width":1711,"sha":"1a177834fd25589e764fcc56c538dbce","url":"https://img.federalregister.gov/EP07MY26.014/EP07MY26.014_original_size.png","height":936}}},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-09095?publication_date=2026-05-07","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-05-07/2026-09095/mods.xml","not_received_for_publication":null,"page_length":91,"page_views":{"count":402,"last_updated":"2026-05-09 10:15:13 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-07/pdf/2026-09095.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-09095.pdf?1778071532","publication_date":"2026-05-07","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/05/07/2026-09095.txt","regulation_id_number_info":{"3235-AN58":null},"regulation_id_numbers":["3235-AN58"],"regulations_dot_gov_info":{"comments_count":0,"agency_id":"SEC","document_id":"SEC-2026-2839-0001","checked_regulationsdotgov_at":"2026-05-08T11:55:07Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":24968,"subtype":null,"title":"Semiannual Reporting","toc_doc":"Semiannual Reporting","toc_subject":null,"topics":["Accountants","Accounting","Administrative practice and procedure","Authority delegations (Government agencies)","Brokers","Confidential business information","Electronic filing","Employee benefit plans","Fraud","Holding companies","Insurance companies","Investment companies","Oil and gas exploration","Reporting and recordkeeping requirements","Securities","Swaps","Trusts and trustees","Utilities"],"type":"Proposed Rule","volume":91}