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Coverage Of Fixed Charges, United States. Securities And Exchange Commission Jan 1971

Coverage Of Fixed Charges, United States. Securities And Exchange Commission

Federal Publications

Certain registration forms under the Securities Act of 1933 require, where debt securities are to be registered, a statement of the ratio of earnings to fixed charges. Certain registration and report forms under the Securities Exchange Act of 1934 permit the showing of such ratio. Registration statements have been filed recently with the Commission wherein the ratio of earnings to fixed charges was computed on the basis of the revenues and expenses set forth in financial statements which did not reflect the revenues and expenses of a substantial portion of the enterprise carried on by the registrant. For example, some …


Computation Of Ratio Of Earnings To Fixed Charges, United States. Securities And Exchange Commission Jan 1971

Computation Of Ratio Of Earnings To Fixed Charges, United States. Securities And Exchange Commission

Federal Publications

Certain registration forms under the Securities Act of 1933 require, where debt securities are to be registered, a statement of the ratio of earnings to fixed charges. Certain registration and report forms under the Securities Exchange Act of 1934 permit the showing of such a ratio. There have recently been filed with the Commission a number of registration statements wherein the registrants, in computing the ratio of earnings to fixed charges, have deducted from fixed charges amounts comprising (1) interest income or investment income earned on funds in excess of the requirements for working capital and (2) gains on retirement …


Notice Of Revision Of Annual Report Form N-1r For Management Investment Companies And Withdrawal Of Proposal To Amend Rule 30a-1, United States. Securities And Exchange Commission Jan 1971

Notice Of Revision Of Annual Report Form N-1r For Management Investment Companies And Withdrawal Of Proposal To Amend Rule 30a-1, United States. Securities And Exchange Commission

Federal Publications

Notice is hereby given that the Securities and Exchange Commission has adopted certain revisions of Form N-1R for annual reports of most registered management investment companies and has withdrawn its proposal to amend Rule 30a-1. Notices of the proposed revisions were published in Investment Company Act Release Nos. 6284 on December 16, 1970, and 6349 on February 16, 1971, in which interested persons were invited to submit written statements of their views and comments.