What is the difference between Regulation S$-$K and Regulation S$-$X$?$

Multiple Choice

Aegulations$-$K establshes reporting requirements for companies in their initial issuance of securities whereas Alegulasion $5-x$ is directed toward the subsequent issuance of securities$.$

Aegulation $5-K$ estabishes reporting requitements for pablicly heid companies whereas Aegulation $S-x$ is directed toward pilivate companies.

Aegulation $5-K$ establishes reporting requirements for companies smalier than a certain size whereas Aeguianion $S-x$ is directed toward companies larger than that sire.

Aegulation S$-$K establiyhes negulations for nonfinancial information filed with the SEC whereas Aleguation $5-x$ prescribes the form and content of financial statements included in SEC filings.