; and (B) in subparagraph (A)— (i) by striking such emerging growth company and inserting such company ; and (ii) by striking an emerging growth company and inserting such company . (2) Securities Exchange Act of 1934 Section 13(a) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78m(a) ) is amended by adding at the end the following: The previous sentence shall apply, to the same extent as such sentence applies to an emerging growth company, to a recent emerging growth company. . (3) Other disclosures A recent emerging growth company (as defined under section 2 of the Securities Act of 1933) may comply with section 229.303(a) of title 17, Code of Federal Regulations, or any successor thereto, by providing information required by such section with respect to the financial statements of the company for each period presented pursuant to section 7(a) of the Securities Act of 1933 ( 15 U.S.C. 77g(a) ). Such a company may comply with section 229.402 of title 17, Code of Federal Regulations, or any successor thereto, by disclosing the same information as any issuer with a market value of outstanding voting and nonvoting common equity held by non-affiliates of less than $75,000,000. (c) Draft registration statements Section 6(e)(1) of the Securities Act of 1933 ( 15 U.S.C. 77f(e)(1) ) is amended by striking emerging growth company each place such term appears and inserting emerging growth company or recent emerging growth company . (d) Executive compensation disclosures (1) Certain shareholder disclosures Section 14A(e)(2) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78n–1(e) ) is amended— (A) in subparagraph (A), by striking An emerging growth company and inserting the following Any emerging growth company or recent emerging growth company ; and (B) in subparagraph (B)— (i) in the heading, by striking termination of emerging growth company treatment and inserting exemption