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Securities-Continued

Registration of securities; forms and regulations under Securities Act of 1933
and Securities Exchange Act of 1934. See Securities and Exchange
Commission.

Regulations respecting securities, issuers, dealers, and securities exchanges,
under various acts. See Securities and Exchange Commission.

Sale of securities, various practices (arbitrage transactions, deceptive devices,
over-the-counter transactions, short sales, etc.); regulations under Secu-
rities Exchange Act of 1934, 17 §§ 240.10a-1, 240.10a-2, 240.10b-1-240,10b-8,
240.15c1-2, 240.15c1-3, 240.15c1-8, 240.16d-1

Taxation of income, gain or loss from sales, etc. See Internal Revenue Service.
Transfers to avoid income tax, 26 § 120.1; 26 (1954) §§ 1.1491-1.1494-2

United States public debt securities. See United States Government obligations.

Securities and Exchange Commmission:

Conduct of members and employees and former members and employees of Com-
mission, 17 Part 203

Practice and procedure:

Procedures, informal and other, 17 Part 202

Enforcement activities, preliminary investigation of possible violations
of act, 17 § 202.4

Filings:

Pre-filing assistance and interpretative advice, 17 § 202.2
Processing of, 17 § 202.3

General procedures of Commission and staff, 17 § 202.1

Hearings, administrative, facilitating of, by informal discussions, ad-
vice, etc., 17 § 202.3

Rules and regulations of general application, adoption, revision, and
rescission of; preliminary draft, submission to interested persons,
etc., 17 § 202.5

Rules of practice, 17 Part 201

Appearance and practice before Commission, 17 § 201.2

Applications, procedural, 17 § 201.6

Briefs, in support of proposed findings and conclusions and exceptions,
17 § 201.11

Business hours, 17 § 201.1

Certification of record, etc., 17 § 201.9

Computation of time, 17 § 201.13

Confidential treatment of information, 17 § 201.13

Consolidation of proceedings, 17 § 201.18

Depositions, 17 § 201.8

Docket, 17 § 201.13

Exceptions to intermediate decisions, 17 § 201.10

Briefs in support of, 17 § 201.11

Filing papers, 17 § 201.13

Extensions of time, 17 § 201.7

Hearings:

Before Commission, 17 § 201.12

Before hearing officer, for purpose of taking evidence, 17 § 201.5
Continuances and adjournments, 17 § 201.7

Notice of, 17 § 201.3

Amendments, 17 § 201.4

Informal participation, 17 § 201.17

Information, public, and confidential treatment, 17 § 201.13

Intermediate decisions, 17 § 201.9

Exceptions to, 17 § 201.10

Briefs in support of, 17 § 201.11

Intervention in proceedings, 17 § 201.17

Investigations; nonapplicability of rules to transcripts in, 17 § 201.20
Leave to be heard, 17 § 201.17

Motions and procedural applications, 17 § 201.6

Notice of hearings and issues, 17 § 201.3

Amendments, 17 § 201.4

Securities and Exchange Commission-Continued

Practice and procedure-Continued

Rules of practice, 17 Part 201-Continued
Papers relative to proceedings:
Certification of, 17 § 201.9

Extensions of time, 17 § 201.7
Filing of, 17 § 201.13

Formal requirements as to, 17 § 201.15

Service of, 17 § 201.14

Proposed findings and conclusions, 17 § 201.9

Briefs in support of, 17 § 201.11

Rules of general application; petition for amendment of, notice of
proposed action, etc., 17 § 201.19

Service of Commission rulings, 17 § 201.16

Service of intermediate decisions, exceptions, briefs, and other papers,
17 § 201.14

Signature of Commission orders, 17 § 201.16

Specification of procedures, 17 § 201.3

Regulations under various acts, respecting securities, issuers, dealers, exchanges,

etc.:

Accounting matters:

See also Financial statements.

Interpretative releases relating to (accounting series releases), 17
Part 211

Uniform system of accounts for public utility holding companies. See
Public Utility Holding Company Act of 1935.

Bankruptcy Act (Chapter X), corporate reorganizations under; interpre-
tative releases relating to, list of, 17 Part 281

Bretton Woods Agreements Act, section 15 (a), rules and regulations pur-
suant to; reports to be filed with Commission by International Bank for
Reconstruction and Development, 17 Part 285

Financial statements:

Form and content of, under Securities Act of 1933, Securities Exchange
Act of 1934, Investment Company Act of 1940, 17 Part 210
Accountants, certification by. See Certification.

Accounting principles and practices, general rules, 17 §§ 210.3-01—
210.3-20

Application of regulations, 17 § 210.1-01

Banks and bank holding companies, 17 §§ 210.9-01-210.9-05
Consolidated and combined statements, special requirements
for:

Bank holding companies, 17 § 210.4-10

Banks, 17 § 210.4-12

Schedules. See Schedules.

Certificates of deposit, committees issuing, 17 §§ 210.8-01-210.8-03
Certification:

Accountants' certificates; contents, technical requirements,
etc., 17 § 210.2-02

Certification by more than one accountant, 17 § 210.2-05
Foreign government auditors, certification by, 17 § 210.2-03
Persons other than registrant, certification of financial state-
ments of, 17 § 210.2-04

Qualifications of accountants, 17 § 210.2-01

Combined statements. See Consolidated and combined statements.
Commercial and industrial companies, 17 §§ 210.5-01-210.5-04
Consolidated and combined statements, 17 §§ 210.4-01-
210.4-14

In promotional, exploratory or development stage, 17
§§ 210.5a-01-210.5a-07

Special requirement, 17 § 210.4-14

Schedules. See Schedules.

Statements of surplus, 17 §§ 210.11-01-210.11-02

Committees issuing certificates of deposit, 17 §§ 210.8-01-210.803
Consolidated and combined statements, 17 §§ 210.4-01-210.4-14
Conversion of items in foreign currencies, 17 § 210.3-09

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Page 871

Securities and Exchange Commission-Continued

Regulations under various acts—Continued

Financial statements-Continued

Form and content of, under Securities Act of 1933, Securities Exchange
Act of 1934, Investment Company Act of 1940, 17 Part 210-
Continued

Definitions, 17 § 210.1-02

Deposits, certificates of; committees issuing, 17 §§ 210.8-01—
210.8-03

Face-amount certificate investment companies, 17 §§ 210.6-20—

210.6-24

Schedules. See Schedules.

Foreign currency, conversion of items in, 17 § 210.3-09

Foreign government auditors, certification by, 17 § 210.2-03

General rules, 17 §§ 210.3-01-210.3-20

Industrial companies. See Commercial and industrial companies.
Insurance companies:

Consolidated and combined statements; special requirements,
17 § 210.4-09

Life and title insurance companies, 17 §§ 210.5-01-210.5-04
Other than life and title insurance companies, 17 §§ 210.7-01-
210.7-06

Schedules. See Schedules.

Statements of surplus, 17 §§ 210.11-0-, 210.11-2

Investment Companies:

Banks. See Banks and bank holding companies.
Insurance companies. See Insurance companies.

Management investment companies, 17 §§ 210.6-01-210.6-10
Schedules. See Schedules.

Unincorporated management investment companies. See
Unit investment trust.

Unit investment trust, 17 §§ 210.6-10a-210.6-13

Schedules. See Schedules.

Management investment companies. See Investment companies.
Mining, commercial and industrial companies in promotional ex-
ploratory or development stage, 17 §§ 210.5a-01-210.5a-07
Special requirements, 17 § 210.4-14

Natural persons, 17 §§ 210.10-01

Public utility holding companies, special requirements for consoli-
dated statements, 17 § 210.4-13

Schedules:

Form and content:

For bank holding companies, 17 § 210.12-32

For face-amount certificate investment companies, 17
§§ 210.12-35-210.12-41

For insurance companies, other than life and title insur-
ance companies, 17 §§ 210.12-23-210.12-31

For management investment companies, 17 §§ 210.12–19—
210.12-22

For unit investment trusts, and for those unincorporated
management investment companies which are issuers
of periodic payment plan certificates, 17 §§ 210.12-33,
210.12-34

General, 17 §§ 210.12-01-210.12-17

Omission of inapplicable schedules, 17 § 210.3-03

Schedules to be filed, 17 § 210.5-04

By bank holding companies, 17 § 210.9-04

By commercial and industrial companies, 17 §§ 210.5-04,
210.5a-07

By insurance companies other than life and title, 17
§ 210.7-06

By management investment companies, 17 § 210.6-10

By mining, industrial and commercial companies in pro-
motional, exploratory or development stage, 17
§ 210.5a-07

By unit investment trusts, 17 § 210.6-13

Securities and Exchange Commission-Continued

Regulations under various acts-Continued

Financial statements-Continued

Form and content of, under Securities Act of 1933, Securities Exchange
Act of 1934, Investment Company Act of 1940, 17 Part 210-
Continued

Subsidiaries:

Consolidated and combined statements, 17 §§ 210.4-02-
210.4-14

Omission of names of, 17 § 210.3-05

Surplus, statements of; contents, 17 §§ 210.11-01, 210.11-02

Trusts, unit investment, 17 §§ 210.6-10a-210.6-13

Schedules. See Schedules.

Interpretative releases relating to accounting matters (accounting se-

ries releases), list of, 17 Part 211

Prohibition of use of, to imply sale of securities for cash, 17 § 230.170
Investment Advisers Act of 1940:

Forms prescribed, 17 Part 279

Application for registration, 17 § 279.1

Irrevocable appointment of agent for service of process, etc., 17
§ 279.4-279.7

Interpretative releases relating to the act and general rules and regu-
lations thereunder, list of, 17 Part 276

Rules and regulations, 17 Part 275

Registration:

Investment advisers, form for application of, 17 § 275.203-1
Withdrawal from, 17 § 275.203-2

Report, semi-annual, of registered investment, advisers, 17
§ 275.204-1

Service of process, consent to, to be furnished by nonresident
brokers or dealers, general partners, or managing agents,
17 §§ 275.01, 275.02

Investment Company Act of 1940:

Financial statements, form and content of. See Financial statements,
above.

Forms prescribed, 17 Part 274

For registration statements, 17 §§ 274.10–274.14

For reports, annual and quarterly, of investment companies, 17
§§ 274.101-274.106

Other statements:

Beneficial ownership of outstanding securities issued by closed-
end investment companies:

Changes during last calendar month, 17 § 274.203
Initial statement, 17 § 274.202

Use of forms for reports of directors, officers and principal
stockholders of issuers of registered equity securities,
under Securities Exchange Act of 1934, 17 § 240.16a-7
Closed-end investment company, purchases of its own securi-

ties, 17 § 274.201

Interpretative releases relating to the act and general rules and regula-
tions thereunder, list of, 17 Part 271

Rules and regulations, 17 Part 270

Accountants and auditors, employment of; exemption of certain
companies from affiliation provisions of section 32 (a), 17
§ 270.32a-1

Affiliated persons and underwriters, certain transactions by:
Acquisition of securities underwritten by; certain exemptions,
17 §§ 270.10f-1, 270.10f-2

Bonding of officers and employees of registered management
investment companies, 17 § 270.17g-1

Bonus, profit-sharing and pension plans and arrangements,
applications regarding, 17 § 270.17d-1

Custody of securities and similar investments:

By members of national securities exchanges, 17 § 270.17f-1
By registered management investment companies, 17

§ 270.17f-2

Securities and Exchange Commission-Continued

Regulations under various acts-Continued

Investment Company Act of 1940-Continued

Rules and regulations, 17 Part 270-Continued

Affiliated persons and underwriters, certain transactions by-Con.
Exemptions with respect to certain transactions, etc., by. See
Exemptions.

Records to be preserved respecting, 17 § 270.31a-2

Remuneration permitted affiliated persons acting as brokers

in over-the-counter transactions, 17 § 270.17e-1
Reports of affiliated persons. See Documents to be filed with
Commission.

Unlawful transactions, exemptions:

Contractual transactions, 17 § 270.17a-4

Fully owned subsidiaries, transactions with, 17 § 270.17a-3
Purchase, sale or borrowing transactions, 17 § 270.17a-2
Underwriting transactions, 17 § 270.17a-1

Applications. See Documents to be filed with Commission.
Authorizations, solicitation of, 17 § 270.20a-1

Bonding of officers and employees of registered management in-
vestment companies, 17 § 270.17g-1

Brokers, dealers, etc.:

Affiliated persons acting as broker in over-the-counter trans-
actions, remuneration, 17 § 270.17e-1

Confidential treatment of names and addresses of dealers of
registered investment company securities, 17 § 270.45a-1
Definition of "investment adviser" of investment company for
purposes of section 12 (d) (3), 17 § 270.2a-3

Canadian management investment companies, requesting order
permitting registration; specification of conditions and ar-
rangements, 17 § 270.7d-1

Changes in investment policy, restriction on; exemption for change
of status of temporarily diversified company, 17 § 270.13a-1
Closed-end investment companies:

Distribution and repurchase of securities:

Call and redemption of securities, 17 § 270.23c-2
Repurchase of securities, 17 § 270.23c-1

Exemption, 17 § 270.6d-1

Reports. See Documents to be filed with Commission.

Statements of beneficial ownership of securities of, 17

§§ 270.30f-1-270.30f-3

Consents, solicitation of, 17 § 270.20a-1

Contracts:

Custody of securities with members of national securities ex-
changes, requirements for, 17 § 270.17f-1

Investment advisory, stockholders' approval of, exemption, 17
§ 270.15a-1

Custody of securities and similar investments:

By members of national securities exchanges, 17 § 270.17f-1
By
management investment companies, 17

registered

§ 270.17f-2

Dealers. See Brokers, dealers, etc.

Definitions, 17 §§ 270.0-1, 270.2a-3, 270.5b-1, 270.24b-1

Directors, affiliations of:

See also Affiliated persons and underwriters.
Securities underwritten by, acquisition restricted:

Conditional exemption, certain transactions, 17 § 270.10f-1
Exercise of warrants or rights received on portfolio securi-
ties, 17 § 270.10f-2

Distributions, pro rata; neither sale nor purchase, 17 § 270.17a-5
Diversified company, temporary, exemption for change of status,
17 § 270.13a-1

Dividend payments by management companies, written statement
to accompany, 17 § 270.19-1

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