Securities-Continued Registration of securities; forms and regulations under Securities Act of 1933 Regulations respecting securities, issuers, dealers, and securities exchanges, Sale of securities, various practices (arbitrage transactions, deceptive devices, Taxation of income, gain or loss from sales, etc. See Internal Revenue Service. 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- Practice and procedure: Procedures, informal and other, 17 Part 202 Enforcement activities, preliminary investigation of possible violations Filings: Pre-filing assistance and interpretative advice, 17 § 202.2 General procedures of Commission and staff, 17 § 202.1 Hearings, administrative, facilitating of, by informal discussions, ad- Rules and regulations of general application, adoption, revision, and 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, 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 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 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 Extensions of time, 17 § 201.7 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 Service of Commission rulings, 17 § 201.16 Service of intermediate decisions, exceptions, briefs, and other papers, 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 Uniform system of accounts for public utility holding companies. See Bankruptcy Act (Chapter X), corporate reorganizations under; interpre- Bretton Woods Agreements Act, section 15 (a), rules and regulations pur- Financial statements: Form and content of, under Securities Act of 1933, Securities Exchange Accounting principles and practices, general rules, 17 §§ 210.3-01— Application of regulations, 17 § 210.1-01 Banks and bank holding companies, 17 §§ 210.9-01-210.9-05 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 Accountants' certificates; contents, technical requirements, Certification by more than one accountant, 17 § 210.2-05 Qualifications of accountants, 17 § 210.2-01 Combined statements. See Consolidated and combined statements. In promotional, exploratory or development stage, 17 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 356055-56-57 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 Definitions, 17 § 210.1-02 Deposits, certificates of; committees issuing, 17 §§ 210.8-01— 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. Consolidated and combined statements; special requirements, Life and title insurance companies, 17 §§ 210.5-01-210.5-04 Schedules. See Schedules. Statements of surplus, 17 §§ 210.11-0-, 210.11-2 Investment Companies: Banks. See Banks and bank holding companies. Management investment companies, 17 §§ 210.6-01-210.6-10 Unincorporated management investment companies. See Unit investment trust, 17 §§ 210.6-10a-210.6-13 Schedules. See Schedules. Management investment companies. See Investment companies. Natural persons, 17 §§ 210.10-01 Public utility holding companies, special requirements for consoli- Schedules: Form and content: For bank holding companies, 17 § 210.12-32 For face-amount certificate investment companies, 17 For insurance companies, other than life and title insur- For management investment companies, 17 §§ 210.12–19— For unit investment trusts, and for those unincorporated 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, By insurance companies other than life and title, 17 By management investment companies, 17 § 210.6-10 By mining, industrial and commercial companies in pro- 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 Subsidiaries: Consolidated and combined statements, 17 §§ 210.4-02- 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 Forms prescribed, 17 Part 279 Application for registration, 17 § 279.1 Irrevocable appointment of agent for service of process, etc., 17 Interpretative releases relating to the act and general rules and regu- Rules and regulations, 17 Part 275 Registration: Investment advisers, form for application of, 17 § 275.203-1 Report, semi-annual, of registered investment, advisers, 17 Service of process, consent to, to be furnished by nonresident Investment Company Act of 1940: Financial statements, form and content of. See Financial statements, Forms prescribed, 17 Part 274 For registration statements, 17 §§ 274.10–274.14 For reports, annual and quarterly, of investment companies, 17 Other statements: Beneficial ownership of outstanding securities issued by closed- Changes during last calendar month, 17 § 274.203 Use of forms for reports of directors, officers and principal ties, 17 § 274.201 Interpretative releases relating to the act and general rules and regula- Rules and regulations, 17 Part 270 Accountants and auditors, employment of; exemption of certain Affiliated persons and underwriters, certain transactions by: Bonding of officers and employees of registered management Bonus, profit-sharing and pension plans and arrangements, Custody of securities and similar investments: By members of national securities exchanges, 17 § 270.17f-1 § 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. 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 Unlawful transactions, exemptions: Contractual transactions, 17 § 270.17a-4 Fully owned subsidiaries, transactions with, 17 § 270.17a-3 Applications. See Documents to be filed with Commission. Bonding of officers and employees of registered management in- Brokers, dealers, etc.: Affiliated persons acting as broker in over-the-counter trans- Confidential treatment of names and addresses of dealers of Canadian management investment companies, requesting order Changes in investment policy, restriction on; exemption for change Distribution and repurchase of securities: Call and redemption of securities, 17 § 270.23c-2 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- Investment advisory, stockholders' approval of, exemption, 17 Custody of securities and similar investments: By members of national securities exchanges, 17 § 270.17f-1 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. Conditional exemption, certain transactions, 17 § 270.10f-1 Distributions, pro rata; neither sale nor purchase, 17 § 270.17a-5 Dividend payments by management companies, written statement |