§ 240.12g-1 Registration of securities; exemption from section 12(g)
§ 240.12g-2 Securities deemed to be registered pursuant to section 12(g)(1) upon termination of exemption pursuant to section 12(g)(2)(A) or (B)
§ 240.12g-3 Registration of securities of successor issuers under section 12(b) or 12(g)
§ 240.12g-4 Certifications of termination of registration under section 12(g)
§ 240.12g-6 Exemption for securities issued pursuant to section 4(a)(6) of the Securities Act of 1933 or Regulation Crowdfunding
§ 240.12g3-2 Exemptions for American depositary receipts and certain foreign securities
§ 240.12g5-1 Definition of securities “held of record”
§ 240.12g5-2 Definition of “total assets”
§ 240.12h-1 Exemptions from registration under section 12(g) of the Act
§ 240.12h-3 Suspension of duty to file reports under section 15(d)
§ 240.12h-4 Exemption from duty to file reports under section 15(d)
§ 240.12h-5 Exemption for subsidiary issuers of guaranteed securities and subsidiary guarantors
§ 240.12h-6 Certification by a foreign private issuer regarding the termination of registration of a class of securities under section 12(g) or the duty to file reports under section 13(a) or section 15(d)
§ 240.12h-7 Exemption for issuers of securities that are subject to insurance regulation

Terms Used In CFR > Title 17 > Chapter II > Part 240 > Subpart A > Extensions and Temporary Exemptions; Definitions

  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • amount: when used in regard to securities, means the principal amount if relating to evidences of indebtedness, the number of shares if relating to shares, and the number of units if relating to any other kind of security. See 17 CFR 240.12b-2
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • common equity: means any class of common stock or an equivalent interest, including but not limited to a unit of beneficial interest in a trust or a limited partnership interest. See 17 CFR 240.12b-2
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • fiscal year: means the annual accounting period or, if no closing date has been adopted, the calendar year ending on December 31. See 17 CFR 240.12b-2
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • material: when used to qualify a requirement for the furnishing of information as to any subject, limits the information required to those matters to which there is a substantial likelihood that a reasonable investor would attach importance in determining whether to buy or sell the securities registered. See 17 CFR 240.12b-2
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • predecessor: means a person the major portion of the business and assets of which another person acquired in a single succession or in a series of related successions in each of which the acquiring person acquired the major portion of the business and assets of the acquired person. See 17 CFR 240.12b-2
  • prospectus: means a prospectus meeting the requirements of section 10(a) of the Securities Act of 1933 as amended. See 17 CFR 240.12b-2
  • registrant: means an issuer of securities with respect to which a registration statement or report is to be filed. See 17 CFR 240.12b-2
  • statement: when used with reference to registration pursuant to section 12 of the act, includes both an application for registration of securities on a national securities exchange pursuant to section 12(b) of the act and a registration statement filed pursuant to section 12(g) of the act. See 17 CFR 240.12b-2
  • Trustee: A person or institution holding and administering property in trust.