# Commission Guidance on Pay Ratio Disclosure
> **US Securities and Exchange Commission** · Interpretation. · Published 2017-09-27 · Effective 2017-09-27 · 82 FR 44917
## Document
- **Document number:** 2017-20632
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 82 FR 44917
- **CFR reference:** 17 CFR 229
- **Publication date:** 2017-09-27
- **Effective date:** 2017-09-27
- **Docket:** Release No. 33-10415
## Abstract

The Securities and Exchange Commission is publishing interpretive guidance to assist registrants in preparation of their pay ratio disclosures required by Item 402(u) of Regulation S-K.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2017/09/27/2017-20632/commission-guidance-on-pay-ratio-disclosure)
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