Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 7 of 7
Full-Text Articles in Taxation
Restricted Securities, United States. Securities And Exchange Commission
Restricted Securities, United States. Securities And Exchange Commission
Federal Publications
The Commission is aware that many investment companies have been acquiring substantial quantities of securities that cannot be offered to the public for sale without first being registered under the Securities Act of 1933 ("restricted securities"). For the year 1968, annual reports filed by registered investment companies indicate that open-end and closed-end companies together held in excess of $4.2 billion of restricted equity securities. Open-end companies--excluding exchange funds--accounted for about $3.2 billion of these restricted securities which represented 4.4 per cent of their total net assets. The acquisition by investment companies of such securities raises certain problems under the securities …
Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced a general revision of its requirements as to the form and content of financial statements filed by management investment companies other than those which are issuers of periodic payment plan certificates. The revised requirements are applicable to all financial statements filed by such companies under the Investment Company Act of 1940, the Securities Act of 1933 and the Securities Exchange Act of 1934. The action taken resulted in a complete restatement of Article 6 of Regulation S-X and in major changes In the related supplementary schedules contained in Rules 12-19, 12-20, 12-21 and …
Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced A General Revision Of Its Requirements As To The Form And Content Of Financial Statements Filed By Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced a general revision of its requirements as to the form and content of financial statements filed by management investment companies other than those which are issuers of periodic payment plan certificates. The revised requirements are applicable to all financial statements filed by such companies under the Investment Company Act of 1940, the Securities Act of 1933 and the Securities Exchange Act of 1934. The action taken resulted in a complete restatement of Article 6 of Regulation S-X and in major changes In the related supplementary schedules contained in Rules 12-19, 12-20, 12-21 and …
Securities And Exchange Commission Announced Today That A Public Conference Will Be Held On July 9, 1946 To Consider A Proposal Made By Its Staff For The Revision Of Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Of Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Securities And Exchange Commission Announced Today That A Public Conference Will Be Held On July 9, 1946 To Consider A Proposal Made By Its Staff For The Revision Of Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Of Management Investment Companies Other Than Those Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission announced today that a public conference will be held on July 9, 1946 to consider a proposal made by its staff for the revision of Article 6 of Regulation S-X which governs the form and content of financial statements of management investment companies other than those which are issuers of periodic payment plan certificates.
Securities And Exchange Commission Today Announced The Issuance Of A Release In Its Accounting Series Discussing A Problem That May Face Management Investment Companies In Complying With The Requirements Of The Recently Revised Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Filed With The Commission By Management Investment Companies, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Announced The Issuance Of A Release In Its Accounting Series Discussing A Problem That May Face Management Investment Companies In Complying With The Requirements Of The Recently Revised Article 6 Of Regulation S-X Which Governs The Form And Content Of Financial Statements Filed With The Commission By Management Investment Companies, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today announced the issuance of a release in its Accounting Series discussing a problem that may face management investment companies in complying with the requirements of the recently revised Article 6 of Regulation S-X which governs the form and content of financial statements filed with the Commission by management investment companies. The release outlines certain procedures which may be followed in allocating past dividends so as to arrive at (1) the balance of undistributed net income (excluding gain or loss on investments); and (2) accumulated net realized gain or loss on investments.
Securities And Exchange Commission Today Announced The Adoption Of Amendments To Article 1 Of Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Investment Companies In Registration Statements And Annual Reports Under The Investment Company Act Of 1940, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Announced The Adoption Of Amendments To Article 1 Of Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Investment Companies In Registration Statements And Annual Reports Under The Investment Company Act Of 1940, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today announced the adoption of amendments to Article 1 of Regulation S-X making that Regulation applicable to the form and content of financial statements filed by investment companies in registration statements and annual reports under the Investment Company Act of 1940. Various amendments of Article 6 and the related rules of Article 12, which deal specifically with the form and content of balance sheets, income statements, and schedules for investment companies, also were adopted.
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing The Nature Of The Examination And Certificate Required By Paragraph (4) Of Rule N-17f-1 And By Paragraph (7) Of Rule N-17f-2 Under The Investment Company Act Of 1940, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Discussing The Nature Of The Examination And Certificate Required By Paragraph (4) Of Rule N-17f-1 And By Paragraph (7) Of Rule N-17f-2 Under The Investment Company Act Of 1940, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series discussing the nature of the examination and certificate required by paragraph (4) of Rule N-17F-1 and by paragraph (7) of Rule N-17F-2 under the Investment Company Act of 1940. These rules require that where registered management investment companies retain custody of their portfolio investments, or place them in the custody of a member of a national securities exchange, such investments shall be verified at least three times each year by an independent public accountant.