Extract to table

This accommodation significantly reduces the scope and detail of the executive compensation disclosures that must be included in the registration statement and in subsequent annual proxy statements

Research Reports — Safe Harbor Under Sections 105(b) and 105(c) of the JOBS Act (amending Sections 2(a)(3) and 5(c) of the Securities Act), the publication or distribution of research reports about an EGC by a broker or dealer that is participating or will participate in the offering of the EGC's securities shall not constitute an "offer" for purposes of Section 2(a)(10) of the Securities Act or a violation of Section 5(c) of the Securities Act

Required Disclosure of EGC Status The S-1 registration statement must include specific disclosures regarding CBR's EGC status and the accommodations that the Company has elected or intends to elect

If CBR opts out of the extended transition period for new accounting standards (as we recommend), the S-1 must disclose this irrevocable election in accordance with Section 107(b) of the JOBS Act