SEC Regulation of July 1, 1973, Covering the Form and Content of Financial Statements
SEC-BED Memorandum Circular No. 03-87 • Securities and Exchange Commission Departments • Markets and Securities Regulation Department (MSRD) • Mar 6, 1987
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March 6, 1987 SEC-BED * MEMORANDUM CIRCULAR NO. 03-87 TO : All Corporations Issuing Securities to the Public, Commodities Merchants/Brokers and Stock Brokers/Dealers in Securities SUBJECT : SEC Regulation of July 1, 1973, Covering the Form and Content of Financial Statements To enable the Commission and the general public to have access to and to properly evaluate the financial condition and operating results of all corporations issuing securities to the public, commodities merchants/brokers and stock brokers/dealers in securities, the Regulations of July 1, 1973 covering the form and content of Financial Statements shall, effective immediately, apply not only to corporations whose shares of stocks are sold or offered for sale to the public but also to all corporations issuing securities to the public, commodities merchants/brokers and stock brokers/dealers in securities. prcd (SGD.) MONICO V. JACOB Associate Commissioner
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