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5 SEC Docket 727 (1974-1975)

handle is hein.journals/secdoc5 and id is 1 raw text is: s VOUM~ o~k5, NO. 1 AUGUST 27, 1974 A WEEKLY CC)MPILATUON OF RELEASES FROM THE SECURITIES/lAND EXCHANGE COMMISN RELEASES IN THIS ISSUE Securities Act Securities Exchange Act Public Utility Holding Company Act Investment Company Act Investment Advisers Act Litigation Accounting Series 5520-22 10961-74 - 18528-33 8458-65 425 6471-81 159 This issue covers releases issued from 8(9/74-8/16/74 SIGNIFICANT ITEMS This listing does not affect the legal status of any docu- ment published in this issue. ENFORCEMENT 34-10968 Michael Batterman, et al. Administrative proceedings ordered. LR-6477 Strathmore Distillery Company Ltd. and John B. R. Turner Defendants Strathmore and Turner enjoined from further violations of the securities registration, broker-dealer registration and anti-fraud provis- ions of the Federal securities laws in connection with the offer and sale of interests in Scotcn whisky. RULES 33-5520 Amendments to Guide 22 and Guide 1, adopted. 34-10969 Rule 17a-14 Revision of proposed Rule 17a-14. SECURITIES ACT SECURITIES ACT OF 1933 Release No. 5520/August 14, 1974 SECURITIES AND EXCHANGE ACT OF 1934 Release No. 10961/August 14, 1974 ACCOUNTING SERIES RELEASE Release No. 159/August 14, 1974 NOTICE OF ADOPTION OF AMENDMENTS TO GUIDE 22 OF THE GUIDES FOR PREPARATION AND FILING OF REGISTRATION STATEMENTS UNDER THE SECURITIES ACT OF 1933 AND ADOPTION OF GUIDE 1 OF THE GUIDES FOR PREPARATION AND FILING OF REPORTS AND REGISTRATION STATEMENTS UNDER THE SECURITIES EXCHANGE ACT OF 1934 (Textual Analysis of Summary of Earnings or Operations) Effective Date: September 30, 1974 The Securities and Exchange Commission today auth- orized the adoption of amendments to Guide 22, Summary of Earnings, of the Guides for Prepa- ration and Filing of Registration Statements under the Securities Act of 1933 (Securities Act). The Comm- ission also authorized the adoption of Guide 1, Summary of Operptions, of Guides for Preparation and Filing of Reports and Registration Statements under the Securities Exchange Act of 1934 (Exchange Act). These Guides are not rules of the Commission nor are they published as bearing the Commission's official approval; they represent policies and practices followed by the Commision's Division of Corporation Finance and, in this instance, the Commission's Office of the Chief Accountant in administering the disclosure requirements of the federal securities laws. The proposals to amend Guide 22 under the Securities Act and adopt Guide 1 under the Exchange Act were originally pub- lished for comment on December 19, 1972 (Securities Act Release No. 5342) and then were reissued in revised fDrm for additional comment on December 12, 1973 (Securities Act Release No. 5442). These Guides will require disclosure to clarify and explain the financial information called for by the Summary of Earnings and Statement of Income items of certain forms under the Securities Act and similar summaries required by certain forms under the Exchange Act. The relevant forms under the Securities Act provide in phrt that, in addition to the columnar presentation of summary financial data, registrants must supply infor- mation of material Apfahte to investors in app r.ing the results shown.Securities Act Guide 22, as amended, SEC DOCKET/727

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