Security and Exchange Commission

The annual reporting requirements to the US Securities and Exchange Commission (SEC) legally oblige listed oil companies to state their proven reserves. 

The critical linkage between financial and accounting considerations and reserve definitions requires an understanding of the definitions given in Securities and Exchange Commission Regulation... 

SCO SCPC SD SEC SMR SNG SOFC SPE SRES SULEV SUV Synthetic crude oil Super-critical pulverised coal System dynamics US Securities and Exchange Commission Steam methane reformer Synthetic natural gas Solid-oxide fuel cell Society of Petroleum Engineers IPCC Special Report on Emissions Scenarios Super-ultra-low-emission vehicle Sport utility vehicle... 

United States Securities and Exchange Commission. (2001). The Scotts Company Annual Report, United States Securities and Exchange Commission (2001). The Scotts Company Quarterly Report, U.S. Securities and Exchange Commission, Scotts Company (2002). The Scotts Company 2001 summary annual report and 2001 financial statements and other information. Marysville, OH The Scotts Company. 

SEC is presently the most important method for separation and molecular characterization of synthetic polymers. The exclusion chromatography of lipophilic macromolecules is called also gel permeation chromatography (GPC) and for hydrophilic species, the term gel filtration chromatography (GFC) is often applied. It seems that the term gel permeation chromatography is returning probably because the abbreviation SEC means also Securities and Exchange Commission. 

A basic knowledge of accounting and financial statements is necessary for a chemical professional to be able to analyze a firm s operation and to communicate with accountants, financial personnel, and managers. Financial reports of a company are important sources of information used by management, owners, creditors, investment bankers, and financial analysts. All publicly held companies are required to submit annual reports to the Securities and Exchange Commission. As with any field a certain basic nomenclature is used to be able to understand the financial operation of a company. It should be emphasized that companies may also have their own internal nomenclature, but some terms are universally accepted. In this section, the common terminology is used. 

Regulation Mutual funds are regulated by a number of federal and state laws. They are also subject to the regulations of the Securities and Exchange Commission. This has led to a high level of confidence among mutual fund investors that they will be treated according to the published materials issued by the funds. 

K An annual report filed by publicly held companies. It provides a comprehensive overview of the company s business and its finances. By law, it must contain specific information and follow a given form, the Annual Report on Form 10-K. The U.S. Securities and Exchange Commission requires that it be filed within 90 days after fiscal year end. 

For investor protection, Congress passed the Securities Act of 1933 and the Securities Exchange Act of 1934. These acts provided government oversight on U.S. capital to prevent the kind of fraud that had resulted in the 1929 stock market crash. In 1934, Congress established the Securities and Exchange Commission (SEC) to enforce the new laws and to provide stability for U.S. capital markets (United States Securities and Exchange Commission, 2007). 

United States Securities and Exchange Commission. 2007. Available at www.sec.gov accessed on November 12, 2007. 

Like the Bronfman family itself, Javits s direct connections to organized crime and drag trafficking run deep. According to affidavits on file from the Internal Revenue Service and the Securities and Exchange Commission, Javits functions as a listening... 

Table III presents a heterogeneity of sources. House publications often contribute invaluable information respecting new chemicals, uses, and plant construction. The Society and technical journals are often first with the news. The difficulty is to separate the theoretical from that having economic promise. The publications of standard and Poores or Moody s relate to corporations and products. These sources contribute much of corporate plant activities as related to chemicals. Corporate prospectuses and annual reports as submitted to the Securities and Exchange Commission bring the data to a producer level.

Of a more specialized nature and on a company level are the prospectuses and registrations reported to the Securities and Exchange Commission. All are within the public domain and are available to all at the offices of the commission. The information is entirely reliable and will vary from complete descriptions of the operations of a corporation and plans for the future to rather cryptic and nebulous statements from the viewpoint of chemical interest. Often operations are noted for the first and only time in these documents. The Rohm Haas Co. prospectus is a case in point. 

Governance Forces The Public Company Accounting Reform and Investor Protection Act of 2002 (also known as the Sarbanes-Oxley Act, Public Law 107-204) was passed after the well-publicized corporate governance failures starting in 2001.The intent of the act was to strengthen corporate governance and financial disclosure rules under the Security and Exchange Commission s (SEC) rules for publicly traded companies. 

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