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Notice Of Adoption Of Amendments To Forms 8-K, 10-K, 12-K, S-1, S-7, S-8, S-9, S11, 10 And 12 Requiring Increased Disclosure Of Unusual Charges And Credits To Income, United States. Securities And Exchange Commission
Notice Of Adoption Of Amendments To Forms 8-K, 10-K, 12-K, S-1, S-7, S-8, S-9, S11, 10 And 12 Requiring Increased Disclosure Of Unusual Charges And Credits To Income, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today adopted amendments to its registration and reporting forms to require more detailed and timely reporting, and timely review by independent accountants of extraordinary or material unusual charges and credits to income or material provisions for losses effected by registrants. Proposals to amend these forms, as well as Forms 7-Q and 10-Q, for these purposes were published for comment in Securities Act Release No. 5313 (Securities Exchange Act Release No. 9801) on October 2, 1972. Form 8-K is the form for reporting certain specified material events and transactions pursuant to Sections 13 and 15(d) of …
Notice Of Adoption Of Amendment To Regulation S-X Deferring Effective Date Of Rule 5-02-1 As It Relates To Disclosure Of Compensating Balances, United States. Securities And Exchange Commission
Notice Of Adoption Of Amendment To Regulation S-X Deferring Effective Date Of Rule 5-02-1 As It Relates To Disclosure Of Compensating Balances, United States. Securities And Exchange Commission
Federal Publications
Amendments to Regulation S-X adopted on June 23, 1972, effective for periods ending on or after December 31, 1972, included a revised Rule 5-02-1, Cash and cash items, in which a specific requirement for separate disclosure of compensating balances maintained was added. Since June, the Commission has received many inquiries as to the form of disclosure contemplated by this rule. Some preliminary guidelines were drawn up and exposed in a limited way in November to interested groups. The comments received from those groups indicated a need for additional time both to improve the proposed guidelines through further comments on formal …
Notice Of Adoption Of Revision Of Article 9 Of Regulation S-X, United States. Securities And Exchange Commission
Notice Of Adoption Of Revision Of Article 9 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Commission today adopted a general revision of Article 9 of Regulation S-X pertaining to the form and content of financial statements of bank holding companies and banks. The revision was issued for public comment on August 20, 1971 as part of a general revision of Regulation S-X but, because a number of unexpected problems arose, its adoption was deferred when other portions of the proposed revision were adopted on June 23, 1972.
Notice Of Adoption Of Amendments To Regulation S-X, United States. Securities And Exchange Commission
Notice Of Adoption Of Amendments To Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
Proposals to amend Articles 1, 2, 3, 4, 5, 9, 11 and Rules 12-01 to 12-16 (exclusive of 12-06A), and to omit Rules 12-17 and 12-32 of Regulation S-X were issued for public comment on August 20, 1971 in Securities Act Release No. 5177 (Securities Exchange Act Release No. 9264, Public Utility Holding Company Act Release No. 17215 and Investment Company Act Release No. 6645).
Certification Of Financial Statements, United States. Securities And Exchange Commission
Certification Of Financial Statements, United States. Securities And Exchange Commission
Federal Publications
There have recently been filed with the Commission a number of registration statements under the Securities Act of 1933 which include accountants' opinions that are qualified as to matters of such significance to the registrant that there is serious question as to whether the certificate meets the requirements of Rule 2-02 of Regulation S-X.
Regulation S-X: Form And Content Of Financial Statements As In Effect October 14, 1970, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect October 14, 1970, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Adoption Of Article 11a Of Regulation S-X, United States. Securities And Exchange Commission
Adoption Of Article 11a Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today adopted an amendment to Regulation S-X consisting of a new section designated Article 11A to govern the content of statements of source and application of funds, for which a requirement has recently been adopted in certain registration and reporting forms under the Securities Act of 1933 and the Securities Exchange Act of 1934.
Regulation S-X: Form And Content Of Financial Statements As In Effect September 1, 1968, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect September 1, 1968, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Amendment To Rule 1-01 Of Article 1 Of Regulation S-X, United States. Securities And Exchange Commission
Amendment To Rule 1-01 Of Article 1 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
This amendment to Rule 1-01 of Article 1 brings this rule up to date and makes unnecessary amendments to this rule each time an existing form is rescinded or a new form is added.
Regulation S-X: Form And Content Of Financial Statements As In Effect August 1, 1966, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect August 1, 1966, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Regulation S-X: Form And Content Of Financial As Amended To October 15, 1964, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial As Amended To October 15, 1964, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Adoption Of Form 11-K And Rule 15d-21 And Amendments To Form 10-K And Regulation S-X, United States. Securities And Exchange Commission
Adoption Of Form 11-K And Rule 15d-21 And Amendments To Form 10-K And Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission has adopted regulations governing the filing of annual reports pursuant to Section 15(d) of the Securities Exchange Act of 1934 relating to employee stock purchase, savings and similar plans. Proposed regulations relating to the filing of such reports were published for comment on June 13, 1961 (Securities Exchange Act Release 6576). As a result of further consideration of these proposals and the comments and suggestions received in regard thereto, certain changes have been made in the proposed regulations.
Regulation S-X: Form And Content Of Financial Statements As In Effect July 15, 1962, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect July 15, 1962, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Regulation S-X: Form And Content Of Financial Statements As In Effect February 15, 1961, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect February 15, 1961, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Regulation S-X: Form And Content Of Financial Statements As In Effect August 20, 1958, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect August 20, 1958, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Amendment To Rule 1-01 Of Article 1 And Rule 5a-01 Of Article 5a Of Regulation S-X, United States. Securities And Exchange Commission
Amendment To Rule 1-01 Of Article 1 And Rule 5a-01 Of Article 5a Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
This amendment to Rule 1-01 of Article 1 and Rule 5A-01 of Article 5A strikes out the reference in these rules to form S-11 because that form has been rescinded since the last printing of Regulation S-X.
General Rules And Regulations Under The Securities Act Of 1933 As In Effect July 2, 1956, United States. Securities And Exchange Commission
General Rules And Regulations Under The Securities Act Of 1933 As In Effect July 2, 1956, United States. Securities And Exchange Commission
Federal Publications
The rules comprising this compilation have been grouped according to subject matter under broad classifications, designated regulations, and subdivisions called articles. The sequence in which articles and sections have been arranged is based in general on the chronological order of steps involved in the registration of securities. Rules relating to the same subject matter have been assigned section numbers in the same 100 series so far as practicable. In accordance with this plan, and in order that any additional rule adopted in the future may be assigned a number at the point appropriate to the subject matter, no attempt has …
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including January 10, 1955, Reprinted As Of November 1, 1956, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including January 10, 1955, Reprinted As Of November 1, 1956, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Amendments To Certain Rules Of Article 6 Of Regulation S-X, United States. Securities And Exchange Commission
Amendments To Certain Rules Of Article 6 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of amendments to Rules 6-07-1(a), 6-07-2, 6-07-3 and 6-08(b) of Article 6 of Regulation S-X for the purpose of permitting registrants to state the dividends paid per share during the period of the report in an aggregate amount for each source of dividends paid instead of showing the dates land amounts per share of dividends paid on a quarterly or other basis during the period as the above rules in part require presently.
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including November 3, 1953, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including November 3, 1953, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Adoption Of Amendments Of Certain Rules Of Article 6 Of Regulation S-X, United States. Securities And Exchange Commission
Adoption Of Amendments Of Certain Rules Of Article 6 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
On March 16, 1953, the Commission announced that it had under consideration proposed amendments to certain rules 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 required to be filed under the Investment Company Act of 1910, the Securities Act of 1933 and the Securities Exchange Act of 1934. It invited all interested persons to submit views and comments on the proposed amendments. The Commission has considered the comments and suggestions received, and has determined that the proposed amendments …
Adoption Of Rule 3-20 (D) Of Article 3 Of Regulation S-X, United States. Securities And Exchange Commission
Adoption Of Rule 3-20 (D) Of Article 3 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
On February 25, 1953; the Commission announced, in Securities Exchange Act of 1934 Release No. 4803-X, that it had under consideration the adoption of a proposed rule concerning treatment of compensation in the form of stock options granted by corporations to their officers and employees. All interested persons were invited to submit views and comments on the proposal.
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including March 12, 1951, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including March 12, 1951, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Amendment Of Rule N-8b-2; Adoption Of Form N-8b-4 And Rule N-8c-4; Adoption Of Article 6b Of Regulation S-X, United States. Securities And Exchange Commission
Amendment Of Rule N-8b-2; Adoption Of Form N-8b-4 And Rule N-8c-4; Adoption Of Article 6b Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today adopted a form for registration statements to be filed under the Investment Company Act of 1940 by registered face-amount certificate companies. The Commission also adopted an additional article to be added to Regulation S-X governing the form and content of financial statements to be filed with the Commission by such companies. A rule permitting the use of information previously filed with the Commission under the Securities Act of 1933 or the Securities Exchange Act of 1934 was also adopted. All of these regulations were previously published in draft form for comments and suggestions by …
Securities And Exchange Commission Today Announced A General Revision Of Articles 1, 2, 3, 4, 5 And 11 Of Regulation S-X, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced A General Revision Of Articles 1, 2, 3, 4, 5 And 11 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Securities and. Exchange Commission today announced a general revision of Articles 1, 2, 3, 4, 5 and 11 of Regulation S-X. While amendments and changes pertaining to specific items in the regulation have been made from time to time, this is the first comprehensive amendment since its promulgation in February 1940.
Amendment Of Regulation S-X By Adoption Of Article 5a; Amendment To Article 1, Rule 1-01; Article 4, Rule 4-14; Article 5, Rule 5-01; Article 12, Rule 12-06, Rule 12-06a And Rule 12-07; Amendments To Form 10 And Form 10-K., United States. Securities And Exchange Commission
Amendment Of Regulation S-X By Adoption Of Article 5a; Amendment To Article 1, Rule 1-01; Article 4, Rule 4-14; Article 5, Rule 5-01; Article 12, Rule 12-06, Rule 12-06a And Rule 12-07; Amendments To Form 10 And Form 10-K., United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of a new article to Regulation S-X, the amendment of related existing articles in such regulation and the concurrent amendment of Form 10 and Form 10-K.
Notice Of Proposal To Amend Regulation S-X, United States. Securities And Exchange Commission
Notice Of Proposal To Amend Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including April 1, 1947, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including April 1, 1947, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Indicating The Circumstances Under Which Independent Public Accountants May Properly Express An Opinion, And The Form Of Such Opinion, With Respect To Summary Earnings Tables To Be Included In Registration Statements Filed Under The Securities Act Of 1933, United States. Securities And Exchange Commission, Earle C. King
Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Indicating The Circumstances Under Which Independent Public Accountants May Properly Express An Opinion, And The Form Of Such Opinion, With Respect To Summary Earnings Tables To Be Included In Registration Statements Filed Under The Securities Act Of 1933, United States. Securities And Exchange Commission, Earle C. King
Federal Publications
The Securities and Exchange Commission today announced the issuance of an opinion in its Accounting Series indicating the circumstances under which independent public accountants may properly express an opinion, and the form of such opinion, with respect to summary earnings tables to be included in registration statements filed under the Securities Act of 1933. The opinion is prepared by Earle C. King, Chief Accountant.
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 6-10 (A) (1) Of Regulation S-X..., United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 6-10 (A) (1) Of Regulation S-X..., United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of an amendment to Rule 6-10 (a) (1) of Regulation S-X so as to make the rule also applicable to schedule I (Investments in securities of unaffiliated issuers), thereby requiring such schedule to be filed only as of the date of the most recent balance sheet Instead of for each period for which a statement of income and expense is filed as presently required by Rule 6-10 (a) (2) of Regulation S-X.