CFR > Title 17 > Chapter II > Part 240 > Subpart A > Special Provisions
Current as of: 2024 | Check for updates
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Other versions
| § 240.12b-36 | Use of financial statements filed under other acts |
| § 240.12b-37 | Satisfaction of filing requirements |
Terms Used In CFR > Title 17 > Chapter II > Part 240 > Subpart A > Special Provisions
- certified: when used in regard to financial statements, means examined and reported upon with an opinion expressed by an independent public or certified public accountant. See 17 CFR 240.12b-2
- Fraud: Intentional deception resulting in injury to another.
- 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.
- 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