What is the difference between Regulation S–K and Regulation S–X?

  a. Regulation S–K establishes reporting requirements for companies in their initial issuance of securities whereas Regulation S–X is directed toward the subsequent issuance of securities.
  b. Regulation S–K establishes reporting requirements for companies smaller than a certain size whereas Regulation S–X is directed toward companies larger than that size.
  c. Regulation S–K establishes regulations for nonfinancial information filed with the SEC whereas Regulation S–X prescribes the form and content of financial statements included in SEC filings.
  d. Regulation S–K establishes reporting requirements for publicly held companies whereas Regulation S–X is directed toward private companies.