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SEC RIN: 3235-AG42 Publication ID: Spring 1997 
Title: Disclosure of Accounting Policies for Derivative Instruments and Disclosure of Qualitative and Quantitative Information About Market Risk in Certain Instruments 
Abstract: The Commission adopted a rule requiring registrants to provide enhanced disclosures of accounting policies for derivative financial instruments and derivative commodity instruments, and disclosure of qualitative and quantitative information about market risk inherent in derivative financial instruments, other financial instruments, and derivative commodity instruments. 
Agency: Securities and Exchange Commission(SEC)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: Yes  Unfunded Mandates: No 
CFR Citation: 17 CFR 229    17 CFR 210    17 CFR 228    17 CFR 239    17 CFR 240    17 CFR 249   
Legal Authority: 15 USC 77a et seq    15 USC 78a et seq   
Timetable:
Action Date FR Cite
NPRM  01/08/1996  61 FR 578   
NPRM Comment Period End  05/20/1996    
Final Action  01/31/1997  62 FR 6044   
Final Action Effective  04/11/1997    
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
Russell Mallett
Office of the Chief Accountant
Securities and Exchange Commission
Phone:202 942-4400