The Securities and Exchange Commission staff published more new Compliance and Disclosure Interpretations related to the new proxy disclosure enhancements rule.

The rule, adopted by the SEC on Dec. 16, requires greater disclosure about executive pay, risks and risk oversight, and directors' experience and qualifications. It also changes the way stock and option awards made to executives and directors get reported in corporate proxies and requires much faster reporting of shareholder vote results.

The latest interpretations follow guidance issued by the staff on Dec. 22 on transitioning to the new rule, previously reported here.

The updated guidance under Regulation S-K includes New Questions 116.05, 116.06, 117.04, 119.20, 128A.01, 133.10, and 133.11. The staff also added new transition questions 6 and 7.