Document Type

Article

Publication Date

1942

Abstract

The Securities and Exchange Commission today announced the adoption of an amendemnt to Regulation S-X so as to make that regulation applicable to the form and content of financial statements filed by unincorporated management investment companies which are issuers of periodic payment plan certificates. The principal change effected by the amendment causes the statement of income and other distributable funds to show separately the balance of income before gain or loss from security transactions and the gain or loss from security transactions. The amendment also includes certain clarifying changes in Article 6 and Article 6A.

Relational Format

article

Series Title

Accounting Series Release No. 033;Securities Act of 1933 Release No. 2824;Securities Exchange Act of 1934 Release No. 3209;Investment Company Act of 1940 Release No. 348

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