(v) Schedules O and P information need not be included for entities that are not required to file Schedules O and P with insurance regulatory authorities. However, the nature and extent of any such exclusions should be clearly noted in the Exhibit.

(vi) Registrants whose fiscal year differs from the calendar year should present Schedules O and P as of the end of the calendar year that falls within their fiscal year.

(vii) The nature and amount of the difference between reserves for claims and claim adjustment expenses reflected on Schedules O and P and the aggregate P/C statutory reserves for claims and claim adjustment expenses as of the latest calendar year end should be disclosed in a note to those Schedules.

(Secs. 6, 7, 8, 10, 19(a), 48 Stat. 78, 79, 81, 85; secs. 205, 209, 48 Stat. 906, 908; sec. 301, 54 Stat. 857; sec. 8, 68 Stat. 685; sec. 1, 79 Stat. 1051; sec. 308(a)(2), 90 Stat. 57; secs. 12, 13, 15(d), 23(a), 48 Stat. 892, 894, 895, 901; secs. 1, 3, 8, 49 Stat. 1375, 1377, 1379; sec. 203(a), 49 Stat. 704; sec. 202, 68 Stat. 686; secs. 3, 4, 6, 78 Stat. 565-568, 569, 570-574; secs. 1, 2, 82 Stat. 454; sec. 28(c), 84 Stat. 1435; secs. 1, 2, 84 Stat. 1497; sec. 105(b), 88 Stat. 1503; secs. 8, 9, 10, 18, 89 Stat. 117, 118, 119, 155; sec. 308(b), 90 Stat. 57; secs. 202, 203, 204, 91 Stat. 1494, 1498, 1499, 1500; secs. 8, 30, 31(c), 38(a), 54 Stat. 803, 836, 838, 841; 74 Stat. 201; 84 Stat. 1415; 15 U.S.C. 77f, 77g, 77h, 77j, 77s(a), 781, 78m, 780(d), 78w(a), 80a-8, 80a-29, 80a-30(c), 80a-37(a); secs. 6, 7, 8, 10, 19(a) and Schedule A (25) and (26) (15 U.S.C. 77f, 77g, 77h, 77j, 77s(a), 77aa (25) and (26), Securities Act of 1933; secs. 12, 13, 14, 15(d) and 23(a) (15 U.S.C. 78(1), 78m, 78n, 780(d), 78(w) Securities Exchange Act of 1934)

[47 FR 11401, Mar. 16, 1982, as amended at 48 FR 19874, May 3, 1983; 48 FR 44475, Sept. 29, 1983; 49 FR 47599, Dec. 6, 1984; 50 FR 19000, May 6, 1985; 50 FR 49534, Dec. 3, 1985; 51 FR 42057, Nov. 20, 1986; 51 FR 45576, Dec. 19, 1986]

Subpart 229.700-Miscellaneous

§ 229.701 (Item 701) Recent sales of unregistered securities.

Furnish the following information as to all securities of the registrant sold by the registrant within the past three years which were not registered under the Securities Act. Include sales of reacquired securities, as well as new

issues, securities issued in exchange for property, services, or other securities, and new securities resulting from the modification of outstanding securities.

(a) Securities sold. Give the date of sale and the title and amount of securities sold.

(b) Underwriters and other purchasers. Give the names of the principal underwriters, if any. As to any such securities not publicly offered, name the persons or identify the class of persons to whom the securities were sold.

(c) Consideration. As to securities sold for cash, state the aggregate offering price and the aggregate underwriting discounts or commissions. As to any securities sold otherwise than for cash, state the nature of the transaction and the nature and aggregate amount of consideration received by the registrant.

(d) Exemption from registration claimed. Indicate the section of the Securities Act or the rule of the Commission under which exemption from registration was claimed and state briefly the facts relied upon to make the exemption available.

Instructions. 1. Information required by this Item 701 need not be set forth as to notes, drafts, bills of exchange, or bankers' acceptances which mature not later than one year from the date of issuance.

2. If the sales were made in a series of transactions, the information may be given by such totals and periods as will reasonably convey the information required.

§ 229.702 (Item 702) Indemnification of directors and officers.

State the general effect of any statute, charter provisions, by-laws, contract or other arrangements under which any controlling persons, director or officer of the registrant is insured or indemnified in any manner against liability which he may incur in his capacity as such.

Subpart 229.800-List of Industry Guides

§ 229.801 Securities Act industry guides. (a) Guide 1. Disclosure of principal sources of electric and gas revenues.

(b) Guide 2. Disclosure of oil and gas operations.

(c) Guide 3. Statistical disclosure by bank holding companies.

(d) Guide 4. Prospectuses relating to interests in oil and gas programs.

(e) Guide 5. Preparation of registration statements relating to interests in real estate limited partnerships.

(f) Guide 6. Disclosures concerning unpaid claims and claim adjustment expenses of property-casualty insurance underwriters.

(Secs. 6, 7, 8, 10, 19(a) and Schedule A (25) and (26) (15 U.S.C. 77f, 77g, 77h, 77j, 77s(a), 77aa (25) and (26), Securities Act of 1933; secs. 12, 13, 14, 15(d) and 23(a) (15 U.S.C. 78(1), 78m, 78n, 780(d), 78w, Securities Exchange Act of 1934)

[47 FR 11401, Mar. 16, 1982, and 49 FR 47600, Dec. 6, 1984]

§ 229.802 Exchange Act industry guides. (a) Guide 1. Disclosure of principal sources of electric and gas revenues. (b) Guide 2. Disclosure of oil and gas operations.

(c) Guide 3. Statistical disclosure by bank holding companies.

(d) Guide 4. Disclosures concerning unpaid claims and claim adjustment expenses of property-casualty underwriters.

(Secs. 6, 7, 8, 10, 19(a) and Schedule A (25) and (26) (15 U.S.C. 77f, 77g, 77h, 77j, 77s(a), 77aa (25) and (26), Securities Act of 1933; secs. 12, 13, 14, 15(d) and 23(a) (15 U.S.C. 78(1), 78m, 78n, 780(d), 78w, Securities Exchange Act of 1934)

[47 FR 11401, Mar. 16, 1982, as amended at 49 FR 47600, Dec. 6, 1984]

Sec.

230.130 Definition of "rules and regulations" as used in certain sections of the Act.

230.131 Definition of security issued under governmental obligations.

230.132 Definition of "common trust fund" as used in section 3(a)(2) of the Act. 230.133 Definition for purposes of section 5 of the Act of "sale", "offer", "offer to sell", and "offer for sale".

230.134 Communications not deemed a prospectus.

230.134a Options material not deemed a

prospectus.

230.135 Notice of certain proposed offerings.

230.135a Generic advertising.

230.135b Materials not deemed an offer to sell or offer to buy.

230.136 Definition of certain terms in relation to assessable stock. 230.137 Definition of “offers", "participates", or "participation" in section 2(11) in relation to certain publications by persons independent of participants in a distribution.

230.138 Definition of "offer for sale" and "offer to sell" in sections 2(10) and 5(c) in relation to certain publications. 230.139 Definition of "offer for sale" and "offer to sell" in sections 2(10) and 5(c) in relation to certain publications. 230.140 Definition of "distribution" in section 2(11) for certain transactions. 230.141 Definition of "commission from an underwriter or dealer not in excess of the usual and customary distributors' or sellers' commissions" in section 2(11), for certain transactions.

230.142 Definition of "participates" and "participation," as used in section 2(11), in relation to certain transactions. 230.143 Definition of "has purchased", "sells for", "participates", and "participation", as used in section 2(11), in relation to certain transactions of foreign governments for war purposes.

230.144 Persons deemed not to be engaged in a distribution and therefore not underwriters.

230.145 Reclassification of securities, mergers, consolidations and acquisitions of assets.

230.147 "Part of an issue," "person resident," and "doing business within" for purposes of section 3(a)(11).

230.148 Persons deemed not to be underwriters of securities issued or sold in connection with bankruptcy proceedings.

230.149 Definition of "exchanged" in section 3(a)(9), for certain transactions. 230.150 Definition of "commission or other remuneration" in section 3(a)(9), for certain transactions.

Sec.

230.151 Safe harbor definition of certain "annuity contracts or optional annuity contracts" within the meaning of section 3(a)(8).

230.152 Definition of "transactions by an issuer not involving any public offering" in section 4(2), for certain transactions. 230.152a Offer or sale of certain fractional interests.

230.153 Definition of "preceded by a prospectus", as used in section 5(b)(2), in relation to certain transactions. 230.153a Definition of "preceded by a prospectus" as used in section 5(b)(2) of the Act, in relation to certain transactions requiring approval of security holders. 230.153b Definition of "preceded by a prospectus", as used in section 5(b)(2), in connection with certain transactions in standardized options.

230.156 Investment company sales literature.

230.157 Small entities for purposes of the Regulatory Flexibility Act.

230.158 Definitions of certain terms in the last paragraph of section 11(a). 230.161 Amendments to rules and regulations governing exemptions.

230.170 Prohibition of use of certain financial statements.

230.171 Disclosure detrimental to the national defense or foreign policy. 230.174 Delivery of prospectus by dealers; exemptions under section 4(3) of the Act.

230.175 Liability for forward-looking statements by issuers. 230.176 Circumstances affecting the determination of what constitutes reasonable investigation and reasonable grounds for belief under section 11 of the Securities Act.

230.180 Exemption from registration of interests and participations issued in connection with certain H.R. 10 plans.

230.215 Accredited investor.

REGULATION A-R-SPECIAL EXEMPTIONS 230.236 Exemption of shares offered in connection with certain transactions. REGULATION A-GENERAL EXEMPTIONS 230.251 Definitions of terms used in §§ 230.251 to 230.262.

230.252 Securities exempted.

230.253 Special requirements for certain offerings.

230.254 Amount of securities exempted. 230.255 Filing of offering statement.

230.256 Filing and use of the offering circular.

230.257 Offerings not in excess of $100,000. 230.258 Sales material to be filed.

Sec.

230.259 Statement required in all offering

circulars.

230.260 Reports of sales hereunder. 230.261 Suspension of exemption. 230.262 Consent to service of process. 230.263 Notice of delayed or suspended offering and sale.

230.264 Procedure with respect to abandoned offering statement.

REGULATION B-EXEMPTION RELATING TO FRACTIONAL UNDIVIDED INTERESTS IN OIL OR GAS RIGHTS

230.300 Definitions of terms used in Regulation B.

230.302 Interests exempted.

230.304 Interests involving noncontiguous tracts.

230.306 Limitations on offeror.

230.310 Filing and use of the offering sheet.

230.312 Filing of offering sheets on behalf of other persons.

230.314 Delivery of evidence of title. 230.316 Reports.

230.318 Use of sales material.

230.320 Restricting use of estimations not included in offering sheets.

230.322 Prohibition of certain statements. 230.324 Liability for unauthorized use of offering sheet.

230.326 Form and contents of offering sheets.

230.328 Preparation of offering sheet. 230.330 Representations in offering sheets. 230.332 The use of the offering sheet. 230.334 Reasons for suspension. 230.336 The suspension procedure. 230.338 Effect of suspension order. 230.340 When offering sheet may be amended.

230.342 How offering sheet may be amended.

Sec.

230.495 Preparation of registration statement.

230.496 Contents of prospectus used after nine months.

230.497 Filing of prospectuses-number of copies.

230.499 EDGAR temporary rule.

REGULATION D-RULES GOVERNING THE LIMITED OFFER AND SALE OF SECURITIES WITHOUT REGISTRATION UNDER THE SECURITIES ACT OF 1933

230.501 Definitions and terms used in Regulation D.

230.502 General conditions to be met. 230.503 Filing of notice of sales. 230.504 Exemption for limited offers and sales of securities not exceeding $500,000.

230.505 Exemption for limited offers and sales of securities not exceeding $5,000,000.

230.506 Exemption for limited offers and sales without regard to dollar amount of offering.

REGULATION E-EXEMPTION FOR SECURITIES OF SMALL BUSINESS INVESTMENT COMPANIES 230.601 Definitions of terms used in §§ 230.601 to 230.610a. 230.602 Securities exempted.

230.603 Amount of securities exempted. 230.604 Filing of notification on Form 1-E. 230.605 Filing and use of the offering circular.

230.606 Offering not in excess of $100,000. 230.607 Sales material to be filed. 230.608

Prohibition of certain statements. 230.609 Reports of sales hereunder. 230.610 Suspension of exemption. 230.610a Schedule A: Contents of offering circular for small business investment companies; Schedule B: Contents of offering circular for business development companies.

REGULATION F-EXEMPTION FOR ASSESSMENTS ON ASSESSABLE STOCK AND FOR ASSESSABLE STOCK OFFERED OR SOLD ΤΟ REALIZE AMOUNT OF Assessment THEREON

NOTE: In §§ 230.100 to 230.174, the numbers to the right of the decimal point correspond with the respective rule numbers in general rules and regulations adopted by the Securities and Exchange Commission under the Securities Act of 1933.

CROSS REFERENCE: For regulations governing registration, see §§ 230.400-230.494.

§ 230.100

Definition of terms used in the rules and regulations.

(a) As used in the rules and regulations prescribed in this part by the Securities and Exchange Commission pursuant to the Securities Act of 1933, unless the context otherwise requires:

(1) The term "Commission" means the Securities and Exchange Commission.

(2) The term "Act" means the Securities Act of 1933.

(3) The term "rules and regulations" refers to all rules and regulations adopted by the Commission pursuant to the Act, including the forms and accompanying instructions thereto.

(4) The term "registrant" means the issuer of securities for which a registration statement is filed.

(5) The term "agent for service" means the person authorized in the registration statement to receive notices and communications from the Commission.

(b) Unless otherwise specifically provided, the terms used in this part shall have the meanings defined in the act.

(c) A rule in the general rules and regulations which defines a term without express reference to the Act or to the rules and regulations or to a portion thereof defines such term for all purposes as used both in the Act and in the rules and regulations, unless the context otherwise requires.

[2 FR 1076, May 26, 1937, as amended at 21 FR 7566, Oct. 3, 1956]

§ 230.110 Business hours of the Commission.

The principal office of the Commission, at 450 Fifth Street, N.W., Washington, D.C. 20549, is open each day, except Saturdays, Sundays and holidays, from 9:00 a.m. to 5:30 p.m., eastern standard time or eastern daylight saving time, whichever is currently in effect in Washington, D.C.