Securities and Exchange Commission April 2005 – Federal Register Recent Federal Regulation Documents

Order of Suspension of Trading
Document Number: 05-8671
Type: Notice
Date: 2005-04-29
Agency: Securities and Exchange Commission, Agencies and Commissions
Sunshine Act Meeting
Document Number: 05-8670
Type: Notice
Date: 2005-04-29
Agency: Securities and Exchange Commission, Agencies and Commissions
Summary of Proposed Committee Agenda of Advisory Committee on Smaller Public Companies
Document Number: 05-8622
Type: Notice
Date: 2005-04-29
Agency: Securities and Exchange Commission, Agencies and Commissions
The Advisory Committee is soliciting public comment on a summary of its proposed Committee Agenda. The Committee Agenda sets forth the specific issues that the Committee proposes to address in connection with its evaluation of the current securities regulatory system for smaller public companies, including the impact of the Sarbanes-Oxley Act of 2002 on areas under consideration.
Proposed Amendments to the Rules of Practice and Related Provisions
Document Number: 05-8484
Type: Proposed Rule
Date: 2005-04-28
Agency: Securities and Exchange Commission, Agencies and Commissions
The Securities and Exchange Commission (``Commission'') is proposing for public comment amendments to its Rules of Practice and related provisions. The Commission is proposing the amendments as a result of its experience with these rules and to correct typographical errors and change certain citations. The proposed amendments are intended to enhance the transparency and facilitate parties' understanding of the rules and to make practice under the rules easier and more efficient.
New England Life Insurance Co., et al., Notice of Application
Document Number: E5-1990
Type: Notice
Date: 2005-04-27
Agency: Securities and Exchange Commission, Agencies and Commissions
The PNC Financial Services Group, Inc., et al.; Notice of Application
Document Number: E5-1988
Type: Notice
Date: 2005-04-27
Agency: Securities and Exchange Commission, Agencies and Commissions
In the Matter of Weida Communications, Inc., File No. 500-1; Order of Suspension of Trading
Document Number: 05-8515
Type: Notice
Date: 2005-04-27
Agency: Securities and Exchange Commission, Agencies and Commissions
UBS Supplementary Trust, et al.; Notice of Application
Document Number: E5-1973
Type: Notice
Date: 2005-04-26
Agency: Securities and Exchange Commission, Agencies and Commissions
Filings Under the Public Utility Holding Company Act of 1935, as Amended (“Act”)
Document Number: 05-8248
Type: Notice
Date: 2005-04-26
Agency: Securities and Exchange Commission, Agencies and Commissions
Submission for OMB Review; Comment Request
Document Number: E5-1948
Type: Notice
Date: 2005-04-25
Agency: Securities and Exchange Commission, Agencies and Commissions
Sunshine Act Meeting
Document Number: 05-8249
Type: Notice
Date: 2005-04-25
Agency: Securities and Exchange Commission, Agencies and Commissions
Definition of Nationally Recognized Statistical Rating Organization
Document Number: 05-8158
Type: Proposed Rule
Date: 2005-04-25
Agency: Securities and Exchange Commission, Agencies and Commissions
The Commission is publishing for comment a proposed new rule under the Securities Exchange Act of 1934 (``Exchange Act''), which would define the term ``nationally recognized statistical rating organization'' (``NRSRO''). The proposed definition contains three components that must each be met in order for a credit rating agency to be an NRSRO. The Commission is also providing interpretations of the proposed definition of the term ``NRSRO.'' Defining the term ``NRSRO'' and providing interpretations of the definition would increase transparency with regard to the NRSRO concept.
Amendment to Rule 4-01(a) of Regulation S-X Regarding the Compliance Date for Statement of Financial Accounting Standards No. 123 (Revised 2004), Share-Based Payment
Document Number: 05-8013
Type: Rule
Date: 2005-04-21
Agency: Securities and Exchange Commission, Agencies and Commissions
The Securities and Exchange Commission (``SEC'' or ``Commission'') is amending Regulation S-X to amend the date for compliance with Statement of Financial Accounting Standards No. 123 (revised 2004), Share-Based Payment (``Statement No. 123R'') so that each registrant that is not a small business issuer will be required to prepare financial statements in accordance with Statement 123R beginning with the first interim or annual reporting period of the registrant's first fiscal year beginning on or after June 15, 2005. We also are amending the effective date for compliance with Statement No. 123R so that each small business issuer will be required to prepare financial statements in accordance with Statement 123R beginning with the first interim or annual reporting period of the registrant's first fiscal year beginning on or after December 15, 2005.
First-Time Application of International Financial Reporting Standards
Document Number: 05-7706
Type: Rule
Date: 2005-04-20
Agency: Securities and Exchange Commission, Agencies and Commissions
The Commission is adopting amendments to Form 20-F to provide a one-time accommodation relating to financial statements prepared under International Financial Reporting Standards (``IFRS'') for foreign private issuers registered with the SEC. This accommodation applies to foreign private issuers that adopt IFRS prior to or for the first financial year starting on or after January 1, 2007. The accommodation permits eligible foreign private issuers for their first year of reporting under IFRS to file two years rather than three years of statements of income, changes in shareholders' equity and cash flows prepared in accordance with IFRS, with appropriate related disclosure. The accommodation retains current requirements regarding the reconciliation of financial statement items to generally accepted accounting principles as used in the United States (``U.S. GAAP''). In addition, the Commission is amending Form 20-F to require certain disclosures of all foreign private issuers that change their basis of accounting to IFRS.
Proposed Collection; Comment Request
Document Number: E5-1816
Type: Notice
Date: 2005-04-19
Agency: Securities and Exchange Commission, Agencies and Commissions
Certain Broker-Dealers Deemed Not To Be Investment Advisers
Document Number: 05-7641
Type: Rule
Date: 2005-04-19
Agency: Securities and Exchange Commission, Agencies and Commissions
The Securities and Exchange Commission is adopting a rule addressing the application of the Investment Advisers Act of 1940 to broker-dealers offering certain types of brokerage programs. Under the rule, a broker-dealer providing advice that is solely incidental to its brokerage services is excepted from the Advisers Act if it charges an asset-based or fixed fee (rather than a commission, mark-up, or mark- down) for its services, provided it makes certain disclosures about the nature of its services. The rule states that exercising investment discretion is not ``solely incidental to'' the business of a broker or dealer within the meaning of the Advisers Act or to brokerage services within the meaning of the rule. The rule also states that a broker or dealer provides investment advice that is not solely incidental to the conduct of its business as a broker or dealer or to its brokerage services if the broker or dealer charges a separate fee or separately contracts for advisory services. In addition, the rule states that when a broker-dealer provides advice as part of a financial plan or in connection with providing planning services, a broker-dealer provides advice that is not solely incidental if it: holds itself out to the public as a financial planner or as providing financial planning services; or delivers to its customer a financial plan; or represents to the customer that the advice is provided as part of a financial plan or financial planning services. Finally, under the rule, broker-dealers are not subject to the Advisers Act solely because they offer full- service brokerage and discount brokerage services (including electronic brokerage) for reduced commission rates.
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