MEMORANDUM CIRCULARS CY 2008

SEC Memorandum Circular No. 12

RE   :   Section 4 of SEC Memorandum Circular No. 5, series of 2008 (PDF)

 

SEC Memorandum Circular No. 11

RE   :   Guidelines on the Determination of Retained Earnings Available for Dividend Declaration (PDF)

 

SEC Memorandum Circular No. 10

RE   :   Amendments to Philippine Accounting Standards 39 and Financial Reporting Standards 7 (PDF)

 

SEC Memorandum Circular No. 9

RE   :   Guidelines on the Registration of All Outstanding Shares Prior to Listings in the Philippine Stock Exchange (PDF)

 

SEC Memorandum Circular No. 8

RE   :   Participation in the Corporate Governance Survey (PDF)

 

SEC Memorandum Circular No. 7

RE   :   New procedures for filing of annual financial statements (PDF)

 

SEC Memorandum Circular No. 6

RE   :   Guidelines on on-site verification of financial records relative to certain applications filed with the commission (PDF)

 

SEC Memorandum Circular No. 5

RE   :   Guidelines and Procedures on the Use of Corporate and Partnership Names (PDF)

 

SEC Memorandum Circular No. 4

RE   :   Finality of the mass revocation orders (PDF)

 

SEC Memorandum Circular No. 3

RE   :   Rules governing registrars of qualified buyers (PDF)

 

SEC Memorandum Circular No. 2

RE   :   Guidelines on reporting and attestation of pro-forma financial information (PDF)

 

SEC Memorandum Circular No. 1

RE   :   Publication of notices in newspapers (PDF)