Securities and Exchange Commission-Continued Regulations under various acts-Continued Public Utility Holding Company Act of 1935-Continued Public utility holding companies, applicability of regulations, Utility assets, acquisition and sale of. See Acquisition and sale of Uniform system of accounts: Accounts prescribed for various companies, 17 §§ 250.26, 250.27, For mutual service companies and subsidiary service companies, Balance sheet accounts: Assets and other debit accounts, 17 §§ 256.100-256.126 Income accounts, 17 §§ 256.200-256.250 Instructions, general, 17 §§ 256.01-1-256.01-12 Companies for which system prescribed, 17 §§ 256.01–1, Construction and sales accounting, 17 § 256.01-4 Allocation of, 17 § 256.01-6 Determination of, 17 § 256.01-5 Definitions, 17 § 256.01-9 Delayed items, 17 § 256.01-11 Departmental classification required, 17 § 256.01-7 Records, 17 § 256.01-8 Sales accounting, 17 § 256.01-4 Structure of accounting system, 17 § 256.01-3 Unaudited items, 17 § 256.01-10 Preface, 17 § 256.00-1 For public utility holding companies, 17 Part 257 Balance sheet accounts: Asset and other debit accounts, 17 §§ 257.100-257.131 Earned surplus accounts, 17 §§ 257.300-257.315 Liability and other credit accounts, 17 §§ 257.150-257.191 Income accounts, 17 §§ 257.200-257.281 Instructions, general, 17 §§ 257.0-1-257.0-15 Companies for which system prescribed, 17 § 257.0-1 Consolidated statements, 17 § 257.0-15 Contingent assets and liabilities, 17 § 257.0-12 Definitions, 17 § 257.0-4 Delayed items, 17 § 257.0-6 Investments: Acquired in reorganization, 17 § 257.0-9 Records, 17 § 257.0-3 Stock "rights", 17 § 257.0-11 Structure of accounting system, 17 § 257.0-7 Surplus, 17 § 257.0-14 Unaudited items, 17 § 257.0-5 Undistributed earnings, 17 § 257.0-13 Securities Act of 1933: Financial statements: Form and content of. See Financial statements, above. Prohibition of use of, to imply sale of securities for cash, 17 § 230.170 For registration statements, 17 §§ 239.4-239.22 Pertaining to exemptions, 17 §§ 239.90-239.116 Securities and Exchange Commission-Continued Regulations under various acts-Continued Securities Act of 1933-Continued Interpretative releases relating to the act and general rules and regu- Rules and regulations, general, 17 Part 230 Amendments and withdrawals of registration statements, 17 Business hours of Commission, 17 § 230.110 Canadian banks reports of registrants under Securities Act of 1933, Canadian securities, certain; exemption from registration, 17 Competitive bids, invitations for, 17 § 230.428 Confidential information. See Information, confidential. Consents of experts, directors-to-be, etc., to be filed with registra- Control, disclaimer of, 17 § 230.410 Definitions of terms, 17 §§ 230.100, 230.131-230.154 Directors-to-be, persons listed in registration statement as; writ- By foreign governments or political subdivisions thereof, in In case of exemption from registration, 17 §§ 230.218–230.221 Registration statement: Amendments and withdrawals, 17 §§ 230.470-230.478 §§ 230.435-230.439 Exhibits, 17 §§ 230.445-230.447 General requirements, 17 §§ 230.401-230.415 Control, disclaimer of, 17 § 230.410 Prospectuses. See Prospectuses. Withdrawal of registration statement or amendment, Reports of registrants, requirements under section 15 (d) Mining corporations, assessable shares of stock; prospectus, Oil or gas rights, fractional undivided interests in; offering Oil royalty trust or similar type trust or unincorporated as- Employees' savings, profit sharing or pension plans, prospectus for, Exemptions from registration: Application of amendments to rules governing, 17 § 230.161 General exemption (Regulation A), 17 §§ 230.215-230.224 Fractional undivided interests (Regulation B), 17 Oil royalty trusts, or similar type of trust or unincor- Special exemptions: Mining corporations, assessable shares of stock of (Regu- Securities (Regulation A-R), 17 §§ 230.230-230.233 Securities and Exchange Commission-Continued Regulations under various acts-Continued Rules and regulations, general, 17 Part 230-Continued Exhibits; additional exhibits, omission of, incorporation by refer- Experts quoted or represented as having reviewed information in Fees, registration; computation and payment of, 17 §§ 230.457, 230.458 Filing: See also Documents to be filed with Commission. Registration statment: Date of, 17 §§ 230.456, 230.461 Fee, computation and payment of, 17 §§ 230.457, 230.458 Prospectus, 17 § 230.460 Financial statments: See also Financial statements, above. Prohibition of use of certain financial statements to imply sale of securities for cash, 17 § 230.170 Foreign governments or political subdivisions thereof, registration Newspaper prospectuses, 17 § 230.494 Gas rights, exemptions. See Oil and gas rights. Identifying statements: Definition of certain terms in, 17 § 230.132 General requirements, 17 § 230.414 Information, confidential: Contract provisions, confidential, nondisclosure of, 17 § 230.485 Information obtained in course of examinations and investiga- Inspection of registration statements, 17 § 230.120 Mining corporations, special exemptions for assessable shares of Offering sheet in connection with sale of fractional undivided in- Oil and gas rights: Fractional undivided interests in, exemptions, 17 §§ 230.310– Trust, oil royalty or similar type, or unincorporated associa- Opinions of counsel, filing of, by foreign governments or political Pensions plans, employees', prospectus for, 17 § 230.430 Profit sharing plan, employees', prospectus for, 17 § 230.430 See also Offering sheet. Foreign government, securities issued by; newspaper prospect- Form and content, 17 §§ 230.420-230.434 Oil royalty trust or similar type trust or unincorporated as- Omissions from, in case of registration by foreign govern- Registration and registration procedure (Regulation C), 17 Amendments and withdrawals, 17 §§ 230.470-230.478 Application, 17 § 230.400 Competitive bidding registration statements, 17 § 230.415 Securities and Exchange Commission-Continued Regulations under various acts-Continued Rules and regulations, general, 17 Part 230-Continued Contract provisions, nondisclosure of, 17 § 230.485 Effective date of registration statements, calculation of, 17 Exemptions. See Exemptions from registration, above. Fees, computation and payment of, 17 §§ 230.457, 230.458 Date, 17 §§ 230.456, 230.461 Place, 17 § 230.455 Prospectus, 17 § 230.460 Foreign governments or political subdivisions thereof, regis- General requirements; form preparation, etc., 17 §§ 230.401- Indentures covering securities required to be registered, quali- Inspection of registration statements, 17 § 230.120 Foreign governments or political subdivisions thereof; Form and content, 17 §§ 230.420-230.434 Preliminary; preparation and distribution, 17 § 230.460 Investment Company Act of 1940, 17 §§ 270.8c-1-270.8c-3 Withdrawals. See Amendments and withdrawals. Written consents, 17 §§ 230.435-230.439 Reports of registrants; requirements under section 15 (d) of Secu- Savings plan, employees', prospectus for, 17 § 230.430 Service of process; consent to be furnished: By nonresident brokers or dealers, general partners, or man- By nonresident investment advisers, general partners, or man- Trust, oil royalty or similar type; exemptions, 17 §§ 230.360-230.396 Securities Exchange Act of 1934: Financial statements, form and content of. See Financial statements, above. Forms, 17 Part 249 Associations, securities, national or affiliated; forms for registra- Brokers and dealers: Financial condition, reports of, 17 § 249.617 Registration for transacting business on over-the-counter Directors, officers and security holders of issuer of registered equity Exchange members, reports of financial condition, 17 § 249.617 Issuers having securities registered on national securities ex- See also Directors, officers and security holders, above. Securities and Exchange Commission-Continued Securities Exchange Act of 1934-Continued National securities exchanges, registration or exemption, 17 Securities, registration on national securities exchanges, 17 Securities Act of 1933, annual reports of registrants under, 17 S$ 249.402-249.440 Stabilization, reports as to 17 §§ 249.617, 249.709, 249.717 Interpretative releases relating to the act and general rules and regu- Rules and regulations, 17 Part 240 Affiliated persons. See Directors, officers and principal stock- Apartment houses, cooperative; exemption of certain securities Applications and reports; form, content, exhibits, etc., 17 Arbitrage transactions under section 16, 17 § 240.16d-1 Over-the-counter markets, rules respecting control, accounts, Registration of, as national and affiliated securities associa- Bankruptcy, issuers in; temporary exemption of certain securities Banks: Affiliates of, determination of, 17 § 240.12b-5 Securities of, certain; temporary exemption from registration, Brokers and dealers: See also Over-the-counter markets. Consent to service of process to be furnished by nonresident Hypothecation of customers' securities, 17 §§ 240.8c-1, Manipulative and deceptive devices, prohibition of use of, 17 Records and reports of stabilizing activities, 17 §§ 240.17a-2- Registration of, 17 §§ 240.15b-1-240.15b-9 Exemption of certain securities from provisions of section Short sales. See Short sales. Business hours of Commission, 17 § 240.0-2 Canadian banks, registrants under Securities Act of 1933; reports Carriers; reports of issuers of listed securities, 17 § 240.13b-1 Certification by exchanges, 17 §§ 240.12d1-1-240.12d1-6 Customers' securities, hypothecation of, 17 §§ 240.8c-1, 240.15c2-1 Deceptive devices. See Manipulative and deceptive devices. |