Report of the Advisory Committee on Corporate Disclosure to the Securities and Exchange Commission, Volume 1U.S. Government Printing Office, 1977 - Corporations |
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Page 10
... fact of sufficient significance that legal consequences should result . Although there may be some uncertainty ... fact situations . The materiality of a particular fact must be determined after considering the importance of that fact in ...
... fact of sufficient significance that legal consequences should result . Although there may be some uncertainty ... fact situations . The materiality of a particular fact must be determined after considering the importance of that fact in ...
Page 14
... facts ) as distinguished from " soft " information ( e.g. , opinions , predictions , analyses , and other subjective evaluations ) . In recent times the Commission has departed from this constricting practice . The Advisory Committee ...
... facts ) as distinguished from " soft " information ( e.g. , opinions , predictions , analyses , and other subjective evaluations ) . In recent times the Commission has departed from this constricting practice . The Advisory Committee ...
Page 17
... facts which have affected reported results and are not expected to have a significant impact in the future and significant facts which have not affected results in the past and are expected to have a significant impact in the future ...
... facts which have affected reported results and are not expected to have a significant impact in the future and significant facts which have not affected results in the past and are expected to have a significant impact in the future ...
Page 26
... fact of incorporation by reference and the nature of the underwriting arrangements . Proposed wording for this defini- tion is included in the list of recommendations . Reporting Requirements Under the 1934 Act ( Chapter XV ) The ...
... fact of incorporation by reference and the nature of the underwriting arrangements . Proposed wording for this defini- tion is included in the list of recommendations . Reporting Requirements Under the 1934 Act ( Chapter XV ) The ...
Page 27
... fact sheet -- principally capsule financial data and a brief description of the business ; ( 2 ) background about special risks or uncertainties and about distinctive features of the registrant's ( 3 ) management's analysis of the ...
... fact sheet -- principally capsule financial data and a brief description of the business ; ( 2 ) background about special risks or uncertainties and about distinctive features of the registrant's ( 3 ) management's analysis of the ...
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Common terms and phrases
addition Advisory Committee American Stock Exchange annual report assets basis brokerage buy-side analysts capital Chapter Commission Commission's Committee believes Committee recommends Committee's company's concerning Confirmatory Information corporate disclosure system costs developed directors disclose disclosure documents disclosure requirements discussion earnings economic efficient market hypothesis evaluate Exchange Act Federal Financial Analysts financial statements footnotes forecast Form 8-K Form S-1 GAAP impact important included income statement incorporated by reference indicated industry interest interviews investment decision-making investment decisions issuers Item management analysis management's market capitalization ment Number of Respondents objectives operations periodic reports portfolio managers projections proposed prospectus proxy statement pursuant quarterly reports questionnaire registered representatives registration statement Regulation S-X reports to shareholders Respondents Sell-Side Buy-Side Rule SEC Filings Section security analysts segment sell-side analysts small companies staff survey TABLE tion Total Respondents users Vital Information York Stock Exchange
Popular passages
Page 44 - State his present principal occupation or employment and give the name and principal business of any corporation or other organization In which such employment Is carried on.
Page 42 - Furnish in comparative columnar form a summary of earnings for the registrant or for the registrant and its subsidiaries consolidated, or both, as appropriate, for...
Page 43 - ... group" as that term is used in Section 13(d)(3) of the Securities Exchange Act of 1934) who is known to the registrant to be the beneficial owner of more than five percent of any class of the registrant's voting securities.
Page 462 - A report on this form shall be filed within 45 days after the end of each of the first three fiscal quarters of each fiscal year. No report need be filed for the fourth quarter of any fiscal year.
Page 563 - Publicity is justly commended as a remedy for social and industrial diseases. Sunlight is said to be the best of disinfectants; electric light the most efficient policeman.
Page 670 - It shall be unlawful for any person in the offer or sale of any securities by the use of any means or instruments of transportation or communication in interstate commerce or by the use of the mails, directly or indirectly — (1) to employ any device, scheme, or artifice to defraud...
Page 460 - Reports on this form shall be filed within 90 days after the end of the fiscal year covered by the report.
Page 319 - An omitted fact is material if there is a substantial likelihood that a reasonable shareholder would consider it important in deciding how to vote.
Page 574 - The section stemmed from the congressional belief that "[f]air corporate suffrage is an important right that should attach to every equity security bought on a public exchange.
Page 43 - Description of property. State briefly the location and general character of the principal plants, mines and other materially Important physical properties of the registrant and Its subsidiaries.