# 17 CFR § 229.102: (Item 102) Description of property > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/ecfr-17-229.102 ## Section - **Citation:** 17 CFR § 229.102 - **Heading:** (Item 102) Description of property - **Jurisdiction:** Federal - **Kind:** Regulations - **Status:** In force - **Text as of:** September 22, 2026 - **Source:** Publisher's official text - **Location:** Title 17—Commodity and Securities Exchanges > CHAPTER II—SECURITIES AND EXCHANGE COMMISSION > PART 229—STANDARD INSTRUCTIONS FOR FILING FORMS UNDER SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934 AND ENERGY POLICY AND CONSERVATION ACT OF 1975—REGULATION S-K > Subpart 229.100—Business ## Text To the extent material, disclose the location and general character of the registrant's principal physical properties. In addition, identify the segment(s), as reported in the financial statements, that use the properties described. If any such property is not held in fee or is held subject to an encumbrance that is material to the registrant, so state and describe briefly how held. Instruction 1 to Item 102: This item requires information that will reasonably inform investors as to the suitability, adequacy, productive capacity, and extent of utilization of the principal physical properties of the registrant and its subsidiaries, to the extent the described properties are material. A registrant should engage in a comprehensive consideration of the materiality of its properties. If appropriate, descriptions may be provided on a collective basis; detailed descriptions of the physical characteristics of individual properties or legal descriptions by metes and bounds are not required and shall not be given. Instruction 2 to Item 102: In determining materiality under this Item, the registrant should take into account both quantitative and qualitative factors. See Instruction 1 to Item 101 of Regulation S-K (§ 229.101). Instruction 3 to Item 102: Registrants engaged in mining operations must refer to and, if required, provide the disclosure under §§ 229.1300 through 229.1305 (subpart 1300 of Regulation S-K), in addition to any disclosure required by this section. Instruction 4 to Item 102: A registrant engaged in oil and gas producing activities shall provide the information required by Subpart 1200 of Regulation S-K. Instruction 5 to Item 102: The definitions in § 210.4-10(a) of Regulation S-X [17 CFR 210] shall apply to this Item with respect to oil and gas operations. Instruction 6 to Item 102: The attention of certain issuers engaged in oil and gas producing activities is directed to the information called for in Securities Act Industry Guide 4 (referred to in § 229.801(d)). Instruction 7 to Item 102: The attention of issuers engaged in real estate activities is directed to the information called for in Guide 5 (§ 229.801(e) of this chapter). [47 FR 11401, Mar. 16, 1982, as amended at 64 FR 1735, Jan. 12, 1999; 73 FR 957, Jan. 4, 2008; 74 FR 2193, Jan. 14, 2009; 83 FR 66444, Dec. 26, 2018; 84 FR 12716, Apr. 2, 2019] ## Nearby sections - [17 CFR § 229.10 § 229.10 (Item 10) General.](https://www.frixlaw.com/law-library/statutes/ecfr-17-229.10.md) - [17 CFR § 229.101 § 229.101 (Item 101) Description of business.](https://www.frixlaw.com/law-library/statutes/ecfr-17-229.101.md) - [17 CFR § 229.102 § 229.102 (Item 102) Description of property.](https://www.frixlaw.com/law-library/statutes/ecfr-17-229.102.md) - [17 CFR § 229.103 § 229.103 (Item 103) Legal proceedings.](https://www.frixlaw.com/law-library/statutes/ecfr-17-229.103.md) - [17 CFR § 229.104 § 229.104 (Item 104) Mine safety disclosure.](https://www.frixlaw.com/law-library/statutes/ecfr-17-229.104.md) - [17 CFR § 229.105 § 229.105 (Item 105) Risk factors.](https://www.frixlaw.com/law-library/statutes/ecfr-17-229.105.md) - [17 CFR § 229.106 § 229.106 (Item 106) Cybersecurity.](https://www.frixlaw.com/law-library/statutes/ecfr-17-229.106.md) - [17 CFR § 229.201 § 229.201 (Item 201) Market price of and dividends on the registrant's common equity and related stockholder matters.](https://www.frixlaw.com/law-library/statutes/ecfr-17-229.201.md) - [17 CFR § 229.202 § 229.202 (Item 202) Description of registrant's securities.](https://www.frixlaw.com/law-library/statutes/ecfr-17-229.202.md) - [17 CFR § 229.302 § 229.302 (Item 302) Supplementary financial information.](https://www.frixlaw.com/law-library/statutes/ecfr-17-229.302.md) - [17 CFR § 229.303 § 229.303 (Item 303) Management's discussion and analysis of financial condition and results of operations.](https://www.frixlaw.com/law-library/statutes/ecfr-17-229.303.md) - [17 CFR § 229.304 § 229.304 (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.](https://www.frixlaw.com/law-library/statutes/ecfr-17-229.304.md) - [17 CFR § 229.305 § 229.305 (Item 305) Quantitative and qualitative disclosures about market risk.](https://www.frixlaw.com/law-library/statutes/ecfr-17-229.305.md) - [17 CFR § 229.307 § 229.307 (Item 307) Disclosure controls and procedures.](https://www.frixlaw.com/law-library/statutes/ecfr-17-229.307.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-17-229.102. Check the current official text before relying on it. Not legal advice.