Implementation of Standards of Professional Conduct for Attorneys Standards Of Professional Conduct For Attorneys Appearing and Practicing Before the Commission in the Representation of an Issuer 17 CFR 205 Index: Rule 1 Purpose and scope Rule 2 Definitions Rule 3 Issuer as Client Rule 4 Responsibilities of [more...]
Accounting Rules Form and Content of Financial Statements 17 CFR 210 Article 1 Application of Regulation S-X Rule 1-01 Application Rule 1-02 Definitions Article 2 Qualifications and Reports of Accountants Rule 2-01 Qualifications of Accountants Rule 2-02 Reports on Internal Control Rule 2-03 Foreign Government [more...]
Regulation S-B Integrated Disclosure System for Small Business Issuers 17 CFR 228 Index: Rule 10 General Rule 101 Description of Business Rule 102 Description of Property Rule 103 Legal Proceedings Rule 201 Market for Common Equity & Related Stockholder... Rule 202 Description of Securities Rule [more...]
Regulation S-K Standard Instructions for Filing Forms under the Securities Act of 1933, Securities Exchange Act of 1934, & Energy Policy & Conservation Act of 1975 17 CFR 229 Index: Item 10 General Item 101 Description of Business Item 102 Description of Property Item 103 Legal Proceedings Item 201 Market for Common [more...]
Regulation M-A Anti-Manipulation Rules Concerning Securities Offerings 17 CFR 229 et seq. Index: Rule 1000 Definitions Rule 1001 Summary Term Sheet Rule 1002 Subject Company Information Rule 1003 Identity and Background of Filing Person Rule 1004 Terms of the Transaction Rule 1005 Past Contacts, Transactions, [more...]
Regulation A-B Asset-Backed Securities 17 CFR 229-1100 et seq. Index: Item 1100 General Item 1101 Definitions Item 1102 Forepart of registration statement and outside cover... Item 1103 Transaction summary and risk factors Item 1104 Sponsors Item 1105 Static pool information Item 1106 Depositors Item 1107 Issuing [more...]
General Rules and Regulations 17 CFR 230 Rule 100 to Rule 215 General Rules Index: Rule 100 Definitions of Terms 110 SEC Business Hours of the Commission 111 Payment of Fees 120 Inspection of Registration Statements 122 Non-Disclosure of Investigations / Examinations 130 Rules and regulations includes [more...]
Securities Act of 1933 Special Exemptions Rule 236 to Rule 346 Securities Act of 1933 Index: General Rules General Rules Regulation AR Special Exemptions Regulation A Conditional Small Issues Exemption Regulation C Registration Regulation D Rules Governing the Limited Offer and... Regulation E Exemption for [more...]
Securities Act of 1933 Conditional Small Issues Exemption Rule 251 to Rule 346 Securities Act of 1933 Index: General Rules General Rules Regulation AR Special Exemptions Regulation A Conditional Small Issues Exemption Regulation C Registration Regulation D Rules Governing the Limited Offer and... [more...]
Rules 400 to 498 Index 17 CFR 230 Rule 400 Application of Regulation C 400 Application of Rule 400 to Rule 494 Rules 401 to 419 General Requirements 401 Proper form 401a Proper form 402 Number of copies; binding; signatures 403 Paper, printing, [more...]
Securities Act of 1933 Rules Governing the Limited Offer and Sale of Securities Without Registration Rule 501 to Rule 508 Securities Act of 1933 Index: General Rules General Rules Regulation AR Special Exemptions Regulation A Conditional Small Issues Exemption Regulation C Registration Regulation D Rules [more...]
Securities Act of 1933 Exemption for Securities of Small Business Investment Companies Rule 601 to Rule 701 Securities Act of 1933 Index: General Rules General Rules Regulation AR Special Exemptions Regulation A Conditional Small Issues Exemption Regulation C Registration Regulation D Rules Governing the Limited Offer [more...]
Securities Act of 1933 Exemptions for Cross-Border Rights Offerings, Exchange Offers and Business Combinations Rule 800 to Rule 802 Securities Act of 1933 Index: General Rules General Rules Regulation AR Special Exemptions Regulation A Conditional Small Issues Exemption Regulation C Registration Regulation [more...]
Securities Act of 1933 Rules Governing Offers and Sales Made Outside the United States Without Registration Rule 901 to Rule 905 Securities Act of 1933 Index: General Rules General Rules Regulation AR Special Exemptions Regulation A Conditional Small Issues Exemption Regulation C Registration Regulation D Rules [more...]
Securities Exchange Act of 1934 § 1 Short Title § 2 Necessity for Regulation 3 Definitions and Application a. Definitions b. Power to define technical, trade, accounting, and other... c. Application [more...]
Regulation SHO Short Sales 17 CFR 242 Index: Rule 200 Definition and Marking Requirements Rule 201 Price test Rule 202T Temporary short sale rule suspension Rule 203 Borrowing and delivery requirements
Regulation M 17 CFR 242 Index: Rule 100 Preliminary note; Definitions Rule 101 Activities by distribution participants Rule 102 Activities by issuers and selling security holders... Rule 103 Nasdaq passive market making Rule 104 Stabilizing and other activities in connection with... Rule 105 Short selling in connection with a public [more...]
Regulation ATS Alternative Trading Systems 17 CFR 242.300 Index: Note Preliminary Note Rule 300 Definitions Rule 301 Certifications in Connection with Public Appearances Rule 302 Requirements for Alternative Trading Systems Rule 303 Record Preservation Requirements for Alternative Trading Systems [more...]
Regulation A-C Analyst Certification 17 CFR 242.500 et seq. Index: Rule 500 Definitions Rule 501 Certifications in Connection with Research Reports Rule 502 Certifications in Connection with Public Appearances Rule 503 Certain Foreign Research Reports Rule 504 Notification to Associated Persons Rule 505 Exclusion for News Media [more...]
Regulation NMS Registration Rules 17 CFR 242 Rule 600 to Rule 612 Rule 600 NMS Security Designation and Definitions 601 Dissemination of Transaction Reports and Last Sale... 602 Dissemination of Quotations in NMS Securities 603 Distribution, Consolidation, and Display of Information.. 604 [more...]
Regulation F-D Fair Disclosure 17 CFR 243 Index: Rule 100 General Rule Regarding Selective Disclosure Rule 101 Definitions Rule 102 No Effect on Antifraud Liability Rule 103 No Effect on Exchange Act Reporting Status
Non-GAAP Disclosures 17 CFR 244 Rule 100 General Rules Regarding Disclosure of Non-GAAP Financial Measures Rule 101 Definitions Rule 102 No Effect on Antifraud Liability
Blackout Trading Restriction 17 CFR 245 Rule 100 Definitions Rule 101 Prohibition of Insider Trading During Pension... Rule 102 Exceptions to Definition of Blackout Period Rule 103 Issuer Right of Recovery; Right of Action Equity... Rule 104 Notice
Rules for Privacy of Consumer Financial Information 17 CFR 248 Rule 1 Purpose and Scope Rule 2 Rule of Construction Rule 3 Definitions Subpart A Privacy and Opt Out Notices Rule 4 Initial Privacy Notice to Consumers Required Rule 5 Annual Privacy Notice to Customers Required Rule 6 [more...]
Table of Contents Topic One: Registrant's Financial Statements Financial Statements and Schedules in Registrations and Proxy Materials I. Age of Financial Statements in a Registration Statement or Proxy II. Periodic Reporting Requirements [more...]
Summary Issuer safe harbor for common stock repurchases From liability for manipulation under §9(a)(2) and Rule 10b-5 Rule has manner, timing, price, and volume conditions SEC commentary Historic background 1982 Adopting release summary 1982 Amending release summary 1999 Amending release summary 2003 Rule 10b-18 Preliminary [more...]