12 C.F.R. § 335.221 Forms for registration of securities; optional forms for small business issuers; and incorporation of Regulation FD (Fair Disclosure).
Title 12 - Banks and Banking
(a) The applicable forms for registration of securities and similar matters are codified in subpart C of 17 CFR part 249. All forms shall be filed with the FDIC as appropriate and shall be titled with the name of the FDIC instead of the SEC. (b) The requirements for Financial Statements can generally be found in Regulation S-X (17 CFR part 210). Banks may also refer to the instructions for FFIEC Reports of Income and Reports of Condition when preparing unaudited interim statements. The requirements for Management's Discussion and Analysis of Financial Condition and Results of Operations can be found in at 17 CFR 229.300. Industry Guide 3, Statistical Disclosure by Bank Holding Companies, is codified at 17 CFR 229.802. (c) A “small business issuer,” as defined under 17 CFR 240.12b–2, has the option of filing Small Business (SB) Forms (as codified in 17 CFR part 249) in lieu of the Exchange Act forms otherwise required to be filed, which provide for financial and other item disclosures in conformance with Regulation S-B of the Securities and Exchange Commission (17 CFR part 228). The definition of “small business issuer,” generally includes banks with annual revenues of less than $25 million, whose voting stock does not have a public float of $25 million or more. (d) The provisions of the applicable and currently effective SEC regulation FD shall be followed as codified at 17 CFR 243.100 through 243.103. [62 FR 6856, Feb. 14, 1997, as amended at 70 FR 16400, Mar. 31, 2005; 70 FR 44272, Aug. 2, 2005]
Title 12: Banks and Banking
PART 335—SECURITIES OF NONMEMBER INSURED BANKS
§ 335.221 Forms for registration of securities; optional forms for small business issuers; and incorporation of Regulation FD (Fair Disclosure).
