17 C.F.R. PART 231—INTERPRETATIVE RELEASES RELATING TO THE SECURITIES ACT OF 1933 AND GENERAL RULES AND REGULATIONS THEREUNDER
Title 17 - Commodity and Securities Exchanges
Title 17: Commodity and Securities Exchanges
PART 231—INTERPRETATIVE RELEASES RELATING TO THE SECURITIES ACT OF 1933 AND GENERAL RULES AND REGULATIONS THEREUNDER
Section Contents
---------------------------------------------------------------------------------------------------------------- Release Subject No. Date Fed. Reg. Vol. and page----------------------------------------------------------------------------------------------------------------Partial text of letter of Chief of Securities 45 Sept. 22, 1933 11 FR 10947. Division of Federal Trade Commission relating to section 11(e)(2).Letter of Federal Trade Commission relating to 70 Nov. 6, 1933 11 FR 10948. offers of sale prior to the effective date of the registration statement.Opinion of Federal Trade Commission relating to 86 Dec. 13, 1933 Do. registration of stock issued by certain mortgage loan companies.Extracts from letters of Federal Trade Commission 97 Dec. 28, 1933 11 FR 10949. relating to applications of various sections of the Act.Extract from letter of Federal Trade Commission 131 Mar. 13, 1934 11 FR 10951. discussing availability of a ``broker's exemption'' to the customer of the broker.Statement by Federal Trade Commission discussing 185 June 20, 1934 Do. the amendment of the Securities Act to include fractional undivided interests in oil, gas or other mineral rights in the definition of security.Statement by Federal Trade Commission relating to 201 July 20, 1934 11 FR 10952. the availability of an exemption from registration where a secondary distribution involves sales outside the State of incorporation.Letter of General Counsel discussing factors to be 285 Jan. 24, 1935 Do. considered in determining the availability of the exemption from registration provided by the second clause of section 4(1).Letter of General Counsel discussing the 312 Mar. 15, 1935 11 FR 10953. availability of an exemption from registration for securities issued in exchange for other securities where terms of the issuance and exchange are subject to approval by a State public utility commission.Letter of General Counsel discussing availability 401 June 18, 1935 Do. of an exemption from registration for collateral trust notes.Letter of General Counsel discussing distribution 464 Aug. 19, 1935 Do. by statistical service of bulletins and circulars describing securities for which registration statements have been filed.Letter of General Counsel discussing the 538 Oct. 26, 1935 11 FR 10955. availability of an exemption from registration for the issuance of securities under deposit agreements where solicitations under the agreements were begun prior to the effective date of the registration requirements of the Securities Act.Letter of General Counsel discussing the 603 Dec. 16, 1935 Do. availability of exemption from registration of the second clause of section 4(1).Letters of General Counsel discussing application 646 Feb. 3, 1936 11 FR 10956. of section 3(a)(9).Letter by General Counsel discussing circulation by 802 May 23, 1936 11 FR 10957. underwriters and dealers of summaries of information contained in registration statements prior to the effective date of such statements.Letter of General Counsel discussing the 828 June 4, 1936 Do. application of section 5(b)(2).Opinion of the Director of the Division of Forms 874 July 2, 1936 Do. and Regulations relating to Rule 821(a) (17 CFR 230.821(a)).Letter of General Counsel discussing whether a sale 929 July 29, 1936 Do. of a security is involved in the payment of a dividend.Letter of General Counsel discussing solicitation 1256 Feb. 9, 1937 11 FR 10958. by financial and security houses of brokerage orders for the purchase of securities prior to the effective date of a registration statement for such securities.Opinion of the Director of the Division of Forms 1376 Apr. 7, 1937 Do. and Regulations discussing the definition of ``parent'' as used in various forms under Securities Act of 1933 and Securities Exchange Act of 1934.Letter of General Counsel discussing nature of 1459 May 29, 1937 Do. exemption from registration provided by section 3(a)(11).Opinion of the Director of the Division of Forms 1503 July 12, 1937 11 FR 10959. and Regulations relating to Rule 821(a) (17 CFR 230.821(a)).Letter of the Director of the Division of Forms and 1580 Oct. 19, 1937 11 FR 10961. Regulations relating to Rule 821(a) (17 CFR 230.821(a)).Opinion of General Counsel relating to Rule 142 (17 1862 Dec. 14, 1938 11 FR 10962. CFR 230.142).Letter of General Counsel concerning the services 1934 Apr. 5, 1939 11 FR 10963. of former employees of the Commission in connection with matters with which such employees became familiar during their course of employment with the Commission.Letter of General Counsel relating to sections 2029 Aug. 8, 1939 11 FR 10953. 3(a)(9) and 4(1).Statement of Commission policy with respect to the 2340 Aug. 23, 1940 11 FR 10964. acceleration of the effective date of registration statements.Opinion of General Counsel concerning the 2623 July 25, 1941 Do. application of the third clause of section 4(1) in various situations.Extract from letter of Director of the Corporation 2899 Feb. 5, 1943 11 FR 10965. Finance Division.Opinion of Director of the Trading and Exchange 2955 Nov. 16, 1943 Do. Division relating to the violation of the anti- fraud provisions of the Securities Act by manipulation of prices of securities not registered on a national securities exchange.Opinion of Director of the Trading and Exchange 2956 Nov. 11, 1943 Do. Division relating to the violation of the anti- fraud provisions of the Securities Act in cases of a ``syndicate account'' while members of the syndicate or selling group are engaged in the retail distribution of such security.Statement of the Commission relating to the anti- 2997 June 1, 1944 Do. fraud provisions of section 17(a) of the Securities Act of 1933 and sections 10(b) and 15(c)(1) of the Securities Exchange Act of 1934.Opinion of Chief Counsel to the Corporation Finance 3000 June 7, 1944 11 FR 10965. Division relating to section 3(a)(10).Opinion of Chief Counsel to the Corporation Finance 3011 Aug. 28, 1944 11 FR 10966. Division relating to section 3(a)(10).Statement by Commission relating to section 3038 Jan. 4, 1945 Do. 3(a)(10).Opinion of Director of the Trading and Exchange 3043 Feb. 5, 1945 Do. Division relating to section 206 of the Investment Advisers Act of 1940, section 17(a) of the Securities Act of 1933, and sections 10(b) and 15(c)(1) of the Securities Exchange Act of 1934.Statement of Commission policy as to acceleration 3055 Apr. 7, 1945 Do. of the effective date of a registration statement where a selling stockholder does not bear his equitable proportion of the expense of registration.Statement of Commission policy as to the 3061 Apr. 30, 1945 Do. acceleration of the effective date of a registration statement in cases where an inadequate ``red herring'' prospectus has been issued.Statement by Commission with respect to 3115 Jan. 24, 1946 11 FR 10967. representations that the Commission has approved the price of a security offered to the public under a registration statement.Statements of the Commission accompanying adoption 3177 Dec. 30, 1946 11 FR 14726. of § 230.131 (Rule 131).Letter of the Director of the Corporation Finance 3210 Apr. 9, 1947 12 FR 2513. Division regarding registration under the Securities Act of 1933 of certain warrants.Opinion of General Counsel relating to ``when- 3343 May 24, 1949 14 FR 2831. issued'' trading.Statement of the Commission relating to § 3399 Dec. 6, 1950 15 FR 8965. 230.220(i) of this chapter.Opinion of the General Counsel relating to the use 3411 Apr. 18, 1951 16 FR 3387. of ``hedge clauses'' by brokers, dealers, investment advisers, and others.Statements of the Commission respecting purpose of 3453 Oct. 1, 1952 17 FR 8900. § 230.132 (Rule 132); respecting acceleration of identifying statements and proposed prospectuses pursuant to § 230.131 and § 230.132 (Rules 131 and 132); and respecting acceleration policy where there has been no bona fide effort to prepare a reasonably concise and readable prospectus.Statement of the Commission relating to publication 3844 Oct. 4, 1957 22 FR 8359. of information prior to or after the effective date of a registration statement.Statement of the Commission concerning the 3846 Oct. 8, 1957 22 FR 8361. interpretation and application of § 230.133 (Rule 133).Statement of the Commission regarding trading 3890 Jan. 21, 1958 23 FR 498. stamps.Statement of the Commission regarding public 3892 Jan. 31, 1958 23 FR 840. offerings of investment contracts providing for the acquisition, sale or servicing of mortgages or deeds of trust.Statement of the Commission as to the applicability 4298 Nov. 18, 1960 25 FR 12177. of the Federal securities laws to real estate investment trusts.Statement of the Commission concerning 4412 Sept. 20, 1961 26 FR 9158. interpretation of section 39(a)(3) of the Securities Act of 1933.Statement of the Commission concerning exemption 4434 Dec. 6, 1961 26 FR 11896. for local offerings from registration.Statement of the Commission concerning standards of 4445 Feb. 2, 1962 27 FR 1251. conduct for registered broker-dealers in the distribution of unregistered securities.Statement of the Commission in regard to the wide 4458 Mar. 1, 1962 27 FR 2312. variation of certificates used by independent accountants in their registration statements concerning verification of inventories (income statements) of prior years in first audits.Statement of the Commission in regard to the 4475 Apr. 13, 1962 27 FR 3990. increase of time between the filing and the effective dates of a substantial volume of registration statements and suggested assistance to issuers, counsels, and others preparing registration statements to remedy this delay.Statement of the Commission cautioning broker- 4476 Apr. 16, 1962 27 FR 3991. dealers about violating the anti-fraud provisions of the Federal securities laws when making short sales in which they delay effecting the covering transaction to acquire the security.Opinion of the Commission that ``Equity Funding'', 4491 May 22, 1962 27 FR 5190. ``Secured Funding'', or ``Life Funding'' constitutes an investment contract and when publicly offered is required to be registered under the Securities Act of 1933.Statement of the Commission regarding limitations 4552 Nov. 6, 1962 27 FR 11316. of the availability of so-called ``private offering exemption.''.Statement of the Commission showing circumstances 4566 Dec. 28, 1962 28 FR 276. in 7 cases where profits in real estate transactions were not earned at time transactions were recorded but that the sales were designed to create the illusion of profits or value as a basis for the sales of securities.Commission's publication of policies and practices 4666 Feb. 7, 1964 29 FR 2490. of its Division of Corporation Finance to be used as guide for preparation and filing of registration statements.Statement of the Commission explaining the 4697 May 28, 1964 29 FR 7317. operation of section 5 of the Securities Act of 1933 in the offer and sale of securities by underwriters and dealers prior to and after the filing of a registration statement.Statement of the Commission re applicability of 4708 July 9, 1964 29 FR 9828. Securities Act of 1933 to offerings of securities outside the U.S. and re applicability of section 15(a) of the Securities Exchange Act of 1934 to foreign underwriters as part of program of Presidential Task Force to reduce U.S. balance of payments deficit and protect U.S. gold reserves.Letter of Chief Counsel of Division of Corporation 4709 July 14, 1964 29 FR 9827. Finance recommending against proposed amendment to Rule 134 under the Securities Act of 1933 (17 CFR 230.134) with specific interpretations valuable to would be users of ``tombstone'' advertisements.Summary and interpretation by the Commission of 4725 Sept. 14, 1964 29 FR 13455. amendments to the Securities Act of 1933 and Securities Exchange Act of 1934 as contained in the Securities Acts Amendments of 1964.Statement of the Commission re the registration of 4790 July 13, 1965 30 FR 9059. securities purchased through employee stock purchase plans and warning that plans not subject to registration should be limited to securities of reliable companies.Opinion and statement of the Commission in regard 4811 Dec. 7, 1965 30 FR 15420. to proper reporting of deferred income taxes arising from installment sales.Statement of the Commission to clarify the meaning 4817 Jan. 19, 1966 31 FR 1005. of ``beneficial ownership of securities'' as relates to beneficial ownership of securities held by family members.Restatement (superseding Release No. 4669) of the 4818 Jan. 21, 1966 31 FR 2544. Commission alerting the financial community to the limitations of Rule 154 (17 CFR 230.154) under the Securities Act of 1933.Statement of the Commission setting the date of May 4819 Feb. 14, 1966 31 FR 3175. 1, 1966 after which filings must reflect beneficial ownership of securities held by family members.Request by the Commission to issuers to use 4844 Aug. 5, 1966 31 FR 10667. language that can be understood readily by employees in prospectuses for securities registered under the Securities Act of 1933 on Form S-8 (17 CFR 239.16b).Statement of the Commission prepared in conjunction 4877 Aug. 8, 1967 32 FR 11705. with Maryland, Virginia, and District of Columbia authorities re applicability of Federal Securities Laws as to registration requirements and antifraud provisions in real estate syndications.Opinions of the Commission on the acceleration of 4910 June 18, 1968 33 FR 10086. the effective date of a registration statement under the Securities Act of 1933 and on the clearance of proxy material such as convertible preferred shares considered residual securities in determining earnings per share applicable to common stock.Statement of the Commission to alert prospective 4913 July 5, 1968 33 FR 10134. borrowers obtaining loans for real estate development about recent fraudulent schemes.Statement of the Commission clarifying that 4923 Sept. 16, 1968 33 FR 14545. industrial revenue bonds sold under Rule 131 (17 CFR 230.131) and Rule 3b-5 (17 CFR 240.3b-5) are not effected if acquired and paid for by the underwriters on or before December 31, 1968.Statement of the Commission setting forth certain 4934 Nov. 21, 1968 33 FR 17900. procedures for the staff of its Division of Corporation Finance to adopt in order to expedite the filing of registration statements.Statement of the Director of the Commission's IC-5554 Dec. 3, 1968 33 FR 18576. Division of Corporate Regulation re the filing of supplements to investment company prospectuses under the Securities Act of 1933 as a result of changes in stock exchange rules effective December 5, 1968 relating to ``customer-directed give ups''.Guides for preparation and filing of registration 4936 Dec. 9, 1968 33 FR 18617. statements under the Securities Act of 1933.Letter of Chief Counsel of Division of Corporate 4940 Dec. 23, 1968 34 FR 382. Regulation setting forth the Commission's interpretation as to references to certain financial services in ``Tombstone'' advertisements.Statement of the Commission setting forth emergency 4955 Mar. 12, 1969 34 FR 5547. procedures adopted by the Division of Corporate Regulation to expedite processing of registration statements, amendments, and proxy statements.Proposed guide for prospective registrants re the 4959 Apr. 7, 1969 34 FR 6575. use of misleading names.Declaration of the Commission that prior delivery 4968 Apr. 24, 1969 34 FR 7235. of preliminary prospectus to underwriters and dealers will accelerate the effective date of a registration statement.Policy of Commission's Division of Corporation 4970 May 1, 1969 34 FR 7613. Finance to send only one letter of comments re registration statement to the issuer or its counsel and one to the principal underwriter or its counsel if there are underwriters.Statement of the Commission cautioning brokers and 4982 July 2, 1969 34 FR 11581. dealers with respect to effecting transactions of ``spin offs'' and ``shell corporations''.Commission's proposed guide for prospectuses 5001 Aug. 27, 1969 34 FR 14125. relating to public offering of interests in oil and gas drilling programs to assist issuers in preparing registration statements and to help investors in understanding and analysis.Proposed guide for prospective registrants re the 5005 Sept. 17, 1969 34 FR 15245. use of misleading names adopted unchanged.Interpretations by the Commission re the 5009 Oct. 7, 1969 34 FR 16870. publication of information prior to or after filing of a registration statement, and also re its proposal to amend Rule 174 to change effective date restrictions of the existing prospectus delivery requirements.Commission's statement about publicity concerning 5016 Oct. 20, 1969 34 FR 17433. the petroleum discoveries on the North Slope of Alaska.Commission's warning statement re sale and 5018 Nov. 4, 1969 34 FR 18160. distribution of whisky warehouse receipts.The Commission's views re preparation of 5036 Jan. 19, 1970 35 FR 1233. prospectuses relating to public offerings of interests in oil and gas programs are represented by Guide No. 55 set forth here and in Securities Act Release No. 4936 rather than the proposed guide in Securities Act Release No. 5001.Conclusion by the Commission that a registration 5049 Feb. 17, 1970 35 FR 4121. statement will be considered defective under the 1933 Act when the certificate does not meet the requirements of 17 CFR 210.2-02 because the accountant qualifies his opinion due to doubt as to whether the company will continue as a going concern.Publication of the Commission's guidelines re 5068 June 23, 1970 35 FR 12103. applicability of Federal securities laws to offer and sale outside the U.S. of shares of registered open-end investment companies.Statement of the Commission reminding reporting 5092 Oct. 15, 1970 35 FR 16733. companies of obligation re Commission's rules to file reports on a timely basis.Publication by the Commission of a registration 5094 Oct. 21, 1970 35 FR 16919. guide relating to the interest of legal counsel and experts in the registrant.Commission's Guide No. 58 requiring disclosure in 5102 Nov. 12, 1970 35 FR 17990. prospectus of address and telephone number of the registrant's principal executive offices.Commission's statement re exemption of certain 5103 Nov. 6, 1970 35 FR 17990. industrial revenue bonds from registration, etc. requirements in view of amendment of Securities Act of 1933 and of Securities Exchange Act of 1934 by ``section 401'' (PL 91-373).Commission's views relating to important questions 5120 Dec. 23, 1970 35 FR 19986. re the accounting by registered investment companies for investment securities in their financial statements and in the periodic computations of net asset value for the purpose of pricing their shares.Commission's statement setting forth its policy on 5121 Dec. 30, 1970 36 FR 1525. use of legends and stop-transfer instructions as evidence of nonpublic offering.Publication of the Commission's procedure to be 5127 Jan. 25, 1971 36 FR 2600. followed if requests are to be met for no action or interpretative letters and responses thereto to be made available for public use.Interpretations of the Commission in regard to 5133 Feb. 18, 1971 36 FR 4483. requirements for registration statements and reports concerning information requested re description of business, summary of operations, and financial statements.Third in a series of statements by the Commission 5137 Apr. 2, 1971 36 FR 7897. on problems arising under PL 91-547 re registration and regulation of insurance company separate accounts used as funding vehicles for certain employee stock bonus, pension and profit sharing plans.Statement of the Commission warning the public 34-9143 Apr. 12, 1971 36 FR 8238. about novel unsecured debt securities which appear to invite unwarranted comparisons with bank savings accounts, savings and loan association accounts, and bank time deposit certificates.Statement of the Commission prohibiting the 5158 June 16, 1971 36 FR 11918. reduction of fixed charges by amounts representing interest or investment income or gains on retirement of debt in registration statements or reports filed with the Commission.Statement of the Commission calling attention to 5170 July 19, 1971 36 FR 13989. requirements in its forms and rules under the Securities Act of 1933 and the Securities and Exchange Act of 1934 for disclosure of legal proceedings and descriptions of registrant's business as these requirements relate to material matters involving the environment and civil rights.Commission's authorization of publication of 5171 July 20, 1971 36 FR 13915. amended Registration Guide No. 8 which sets forth the policy of the Commission's Division of Corporation Finance with respect to pictorial or graphic representations in prospectives.Commission's policy requiring the inclusion in 5176 Aug. 10, 1971 36 FR 15527. financial statements of the ratio of earnings to fixed charges for the total enterprise in equivalent prominence with the ratio for the registrant or registrant and consolidated subsidiaries.Commission's guidelines for release of information 5180 Aug. 16, 1971 36 FR 16506. by issuers whose securities are ``in registration''.Policy of Commission's Division of Corporation 5196 Sept. 27, 1971 36 FR 19362. Finance to defer processing registration statements and amendments filed under the Securities Act of 1933 by issuers whose reports are delinquent until such reports are brought up to date.Publication by the Commission of a registration 5209 Nov. 8, 1971 36 FR 22013. guide relating to ``insurance premium funding'' programs.Commission's statement concerning applicability of 5211 Nov. 30, 1971 36 FR 23289. securities laws to multilevel distributorships and other business opportunities offered through pyramid sales plans.Commission's statement concerning offering and sale 5226 Jan. 14, 1972 37 FR 600. of securities in nonpublic offerings and applicability of antifraud provisions of securities acts.Commission's statement of procedures followed by 5231 Mar. 2, 1972 37 FR 4327. the staff of its Division of Corporation Finance in examining registration statements; request to issuers to follow certain procedures to expedite registration.Commission endorses the establishment by all 5237 Apr. 5, 1972 37 FR 6850. publicly held companies of audit committees composed of outside directors.Applicability of Commission's policy statement on 5250 May 18, 1972 37 FR 9988. the future structure of securities markets to selection of brokers and payment of commissions by institutional managers.Commission's statement and policy on misleading pro 5255 June 9, 1972 37 FR 11559. rata stock distributions to shareholders.Commission's guidelines prepared by the Division of 5259 June 29, 1972 37 FR 12790. Corporate Regulation for use in preparing and filing registration statements for open-end and closed-end management investment companies on Forms S-4 and S-5.Commission's guidelines on independence of 5270 June 19, 1972 37 FR 14294. certifying accountants; example cases and Commission's conclusions.Commission's guides for preparation and filing of 5278 Aug. 9, 1972 37 FR 15986. registration statements.Commission's procedures for processing post 5305 Sept. 29, 1972 37 FR 20317. effective amendments filed by all registered investment companies.Interpretations of rules concerning underwriters by 5306 Oct. 31, 1972 37 FR 23180. the Commission's Corporate Finance Division.Commission's decisions on recommendations of 5310 Mar. 1, 1973 38 FR 5457. advisory committee regarding commencement of enforcement proceedings and termination of staff investigations.Commission's interpretation of risk-sharing test in 5312 Oct. 5, 1972 37 FR 20937. pooling of interest accounting.Commission's statement that short-selling 5323 Oct. 25, 1972 37 FR 22796. securities prior to offering date is a possible violation of antifraud and antimanipulative laws.Commission reaffirms proper accounting treatment to 5333 Dec. 13, 1972 37 FR 26516. be followed by a lessee when the lessor is created as a conduit for debt financing.Commission's statement to builders and sellers of 5347 Jan. 18, 1973 38 FR 1735. condominiums of their obligations under the Securities Act.Amendment of previous interpretation (AS-130) of 5348 Jan. 18, 1973 38 FR 1734. risk-sharing test in pooling-of-interest accounting.Commission's policy on the use of ``sales 5359 Mar. 19, 1973 38 FR 7220. literature'' in Investment Company prospectuses.Commission's findings on disclosure of projections 5362 Mar. 19, 1973 38 FR 7220. of future economic performance by issuers of publicly traded securities.Commission's views on reporting cash flow and other 5377 Apr. 11, 1973 38 FR 9158. related data.Commission's guidelines on advertising and sales 5382 Apr. 18, 1973 38 FR 9587. practices in connection with offers and sales of securities involving Condominium Units and other Units in real estate development.Commission's guidelines on preparation and filing 5396 June 29, 1973 38 FR 17200. of registration statements.Commission's statement on obligations of 5398 June 29, 1973 38 FR 17201. underwriters with respect to discretionary accounts.Commission's statement calling attention to 5403 July 3, 1973 38 FR 17715. requirements for completing and filing of Form 144.Commission expresses concern with failure of 5492 July 10, 1973 38 FR 18366. issuers to timely and properly file periodic and current reports.Commission's statement on exceptions for filing 5413 Aug. 16, 1973 38 FR 22121. registration statements for variable life insurance contracts.Commission's conclusions as to certain problems 5416 Sept. 10, 1973 38 FR 24635. relating to the effect of treasury stock transactions on accounting for business combinations.Commission requests comments on Accounting Series 5429 Oct. 17, 1973 38 FR 28819. Release No. 146.Statement by the Commission on disclosure of the 5447 Jan. 10, 1974 39 FR 1511. impact of possible fuel shortages on the operations of issuers.Commission's statement on disclosure of inventory 5449 Jan. 17, 1974 39 FR 2085. profits reflected in income in periods of rising prices.Commission views on disclosure of illegal campaign 5466 Mar. 19, 1974 39 FR 10237. contributions.Commission views and positions with respect to Rule 5463 Mar. 22, 1974 39 FR 10891. 145 and related matters.Commission's statement of policy and 5416A Apr. 25, 1974 39 FR 14588. interpretations.Commission's views on business combinations 5510 July 23, 1974 39 FR 26719. involving open-end investment companies.Commission's guidelines for filings related to 5511 July 23, 1974 39 FR 26720. extractive reserves and natural gas supplies.Commission's practices on reporting of natural gas 5504 July 30, 1974 39 FR 27556. reserve estimates.Commission's revised position concerning dividend 5515 Aug. 8, 1974 39 FR 28520. reinvestment plans.Commission's guidelines for registration and 5520 Sept. 3, 1974 39 FR 31894. reporting.Commission's requirements for financial statements. 5528 Oct. 11, 1974 39 FR 36578.Letters of the Division of Corporation Finance with 5552 Jan. 9, 1975 40 FR 1695. respect to certain proposed arrangements for the sale of gold bullion.Commission's examples of unusual risks and 5551 Jan. 15, 1975 40 FR 2678. uncertainties.Commission's statement on disclosure problems 5558 Feb. 12, 1975 40 FR 6483. relating to LIFO accounting.Commission's guidelines on Accounting Series 5590 June 30, 1975 40 FR 27441. Release No. 148.Statements of Investment Policies of Money Market 5639 Nov. 21, 1975 40 FR 54241. Funds Relating to Industry Concentration.Publication of guide for preparation of 5692 Apr. 26, 1976 41 FR 17374. registration statements relating to interests in real estate limited partnerships.Standards for disclosure; oil and gas reserve...... 5706 May 28, 1976 41 FR 21764.Guides for statistical disclosure by bank holding 5735 Sept. 14, 1976 41 FR 39010. companies.Registration statements (not including post- 5738 Sept. 14, 1976 41 FR 39013. effective amendments). Oct. 26, 1976 41 FR 46851.Guide for preparation of registration statements 5745 Oct. 1, 1976 41 FR 43398. relating to interests in real estate limited partnerships.Guides for preparation and filing of registration 5791 Dec. 28, 1976 41 FR 56306. statements. 6049 Apr. 3, 1979 44 FR 21567.Commission amends the general instructions to a 5821 Apr. 15, 1977 42 FR 22139. short form registration statement.Recission of certain accounting.................... 5835 June 15, 1977 42 FR 33282.Withdrawal of undertaking required of investment 5854 Aug. 12, 1977 42 FR 42196. companies.Industry segment determination..................... 5910 Mar. 3, 1978 43 FR 9599.Application of registration requirements to certain 5927 Apr. 24, 1978 43 FR 18163. tender offers and the application of tender offer provisions to certain cash-option mergers.Guide for reports or memoranda concerning 5929 May 12, 1978 43 FR 20484. registrants.Prospectus delivery requirements in special 5985 Oct. 4, 1978 43 FR 47492; offerings to mutual fund shareholders. 43 FR 52022.Guides for disclosure of projections of future 5992 Nov. 7, 1978 43 FR 53246. economic performance.Commission's statement regarding disclosure of 6001 Nov. 29, 1978 43 FR 57596. impact of Wage and Price Standards for 1979 on the operations of issuers.Withdrawal of statement of policy on investment 6047 Mar. 28, 1979 44 FR 21007. company sales literature.General statement of policy regarding exemptive 6051 Apr. 5, 1979 44 FR 21626. provisions relating to annuity and insurance contracts.Commission recommends certain techniques in 6090 July 11, 1979 44 FR 43466. drafting trust indentures to the attention of persons registering offerings of debt securities under the Securities Act of 1933.Resales of restricted and other securities......... 6099 Aug. 2, 1979 44 FR 46752.Environmental disclosure requirements.............. 6130 Sept. 27, 1979 44 FR 56924.No action position respecting public offerings of 6136 Oct. 16, 1979 44 FR 61941. debt securities registered on Form S-18 without qualification of an indenture under the Trust Indenture Act.Disclosure of management remuneration by certain 6157 Nov. 29, 1979 44 FR 70130. foreign private issuers.Pooled income funds................................ 6175 Jan. 10, 1980 45 FR 3258.Employee benefit plans; interpretation of statute.. 6188 Feb. 1, 1980 45 FR 8962.Effect of credit controls on the operations of 6200 Mar. 14, 1980 45 FR 17954. certain registered investment companies including money market funds.Amendments to guides for statistical disclosure by 6221 July 8, 1980 45 FR 47140. bank holding companies.Amendments to annual report form, related forms, 6231 Sept. 2, 1980 45 FR 63644. rules, regulations and guides; integration of Securities' Acts Disclosure System.Uniform instructions as to financial 6234 Sept. 2, 1980 45 FR 63692. statements_regulation S-X.Delayed offerings by foreign governments or 6240 Sept. 10, 1980 45 FR 72644. political subdivisions thereof.Procedures utilized by the division of corporation 6253 Oct. 28, 1980 45 FR 72644. finance for rendering informal advice.Simplified form of trust indenture................. 6279 Jan. 8, 1981 46 FR 3500.Employee benefit plans............................. 6281 Jan. 15, 1981 46 FR 8446.Option and option-related transactions during 6297 Mar. 6, 1981 46 FR 16670. underwritten offerings.Issuance of ``Retail Repurchase Agreements'' by 6351 Sept. 25, 1981 46 FR 48637. Banks and Savings and Loan Associations.Effect of Revenue Ruling 81-225 on Issuers and 6352 Sept. 28, 1981 46 FR 48640. Holders of Certain Variable Annuity Contracts.Recission of Guides and Redesignation of Industry 6384 Mar. 3, 1982 47 FR 11480. Guides.Revisions to the Division of Corporation Finance's 6405 June 3, 1982 47 FR 25122. Guide 5 and Amendment of Related Disclosure Provisions.Continuous and Delayed Offerings by Foreign 6424 Sept. 2, 1982 47 FR 39809. Governments or Political Subdivisions thereof.Supplemental disclosures of oil and gas producing 6444 Dec. 15, 1982 47 FR 57914. activities.Regulation D....................................... 6455 Mar. 3, 1983 48 FR 10045.Revision of Financial Statement Requirements and 6458 Mar. 7, 1983 48 FR 11113. Industry Guide Disclosure for Bank Holding Companies.Revision of Industry Guide Disclosures for Bank 6478 Aug. 11, 1983 48 FR 37613. Holding Companies.Public Statements by Corporate Representatives..... 6504 Jan. 13, 1984 49 FR 2469.Rules and Guide for Disclosures Concerning Reserves 6559 Nov. 27, 1984 49 FR 47594. for Unpaid Claims and Claim Adjustment Expenses of Property-Casualty Underwriters.Securities Issued or Guaranteed by United States 6661 Sept. 29, 1986 51 FR 34462. Branches or Agencies of Foreign Banks.Amendments to Industry Guide Disclosures by Bank 6677 Dec. 3, 1986 51 FR 43594. Holding Companies.Statement of the Commission Regarding Disclosure 6791 Aug. 1, 1988 53 FR 29226. Obligations of Companies Affected by the Government's Defense Contract Procurement Inquiry and Related Issues.Statement of the Commission Regarding Disclosure by 6815 Feb. 1, 1989 54 FR 5600. Issuers of Interests in Publicly Offered Commodity Pools.Management's Discussion and Analysis of Financial 6835 May 18, 1989 54 FR 22427. Condition and Results of Operations; Certain Investment Company Disclosures.Limited Partnership Reorganizations and Public 6900 June 17, 1991 56 FR 28986. Offerings of Limited Partnership Interests.Acceptability in Financial Statements of an 6906 July 29, 1991 56 FR 37000. Accounting Standard Permitting the Return of a Nonaccrual Loan to Accrual Status After a Partial Charge-off.Statement of the Commission Regarding Disclosure 7049 Mar. 9, 1994 59 FR 12758. Obligations of Municipal Securities Issuers and Others.Amendment of Interpretation Regarding Substantive 7060 May 12, 1994 59 FR 26109. Repossession of Collateral.Problematic Practices Under Regulation S........... 7190 July 27, 1995 60 FR 35666.Use of Electronic Media for Delivery Purposes...... 7233 Oct. 6, 1995 60 FR 53467.Use of Electronic Media by Broker-Dealers.......... 7288 May 15, 1996 61 FR 24651.Use of Internet Web Sites to Offer Securities, 7516 Mar. 27, 1998 63 FR 14813. Solicit Securities Transactions, or Advertise Investment Services Offshore.Disclosure of Year 2000 Issues and Consequences by 7558 Aug. 4, 1998 63 FR 41404. Public Companies, Investment Advisers, Investment Companies, and Municipal Securities Issuers.Use of Electronic Media............................ 7856 Apr. 28, 2000 65 FR 25843.Exemption From Section 101(c)(1) of the Electronic 7877 July 27, 2000 65 FR 47284. Signatures in Global and National Commerce Act for Registered Investment Companies.Application of the Electronic Signatures in Global 7985 June 14, 2001 66 FR 33176. and National Commerce Act to Record Retention Requirements Pertaining to Issuers.Calculation of Average Weekly Trading Volume....... 8005A Sept. 27, 2001 66 FR 49274Commission Guidance and Rules to Trading in 8107 June 21, 2002 67 FR 43246 Security Future Products.Management's Discussion and Analysis of Financial 8350 Dec. 19, 2003 68 FR 75065 Condition and Results of Operations.Commission Guidance Regarding the Public Company 8422 May 14, 2004 69 FR 29066 Accounting Oversight Board's Auditing and Related Professional Practice Standard No. 1.Commission Guidance Regarding Prohibited Conduct in 8565 Apr. 7, 2005 70 FR 19677 Connection with IPO Allocations.Commission Guidance Regarding Accounting for Sales 8642 Dec. 5, 2005 70 FR 73345 of Vaccines and Bioterror Countermeasures to the Federal Government for Placement into the Pediatric Vaccine Stockpile or the Strategic National Stockpile.----------------------------------------------------------------------------------------------------------------
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