On January 27, 2012, changes to Forms 8-K, 10-Q, 10-K, 20-F and 40-F under the Securities Exchange Act of 1934 went into effect which apply to all companies, even if there is no mine safety disclosure required. The headings for Part I, Item 4 of Form 10-K and Part II, Item 4 of Form 10-Q have been changed from "(Removed and Reserved)" to "Mine Safety Disclosures."
The amendments implement Section 1503(a) of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the "Dodd-Frank Act"), which requires issuers that are subject to Section 13(a) or 15(d) (not foreign or private issuers) and are subject to the Federal Mine Safety and Health Act of 1977, to disclose specified information about mine health and safety in their periodic reports filed with the SEC.
The link to Form 10-Q on the SEC's website has not yet been updated (links to Forms 10-K and 8-K were updated February 1, 2012). In the release, the SEC estimated that only 100 companies would be required to make disclosures under Part II, Item 4 of Form 10-Q. All other companies should make the caption change, but may state that the item is "not applicable."