SEC Regulation of July 1, 1973, Covering the Form and Content of Financial Statements

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

AIC Grande Tower Garnet Road
Ortigas Center, Pasig City
Metro Manila Philippines

Mobile No. +639451244898
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