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60 document(s) in SEC Memorandum Circulars
SEC MC No. 27, series of 2026RULES AND REGULATIONS GOVERNING THE REGISTRATION AND TRADING OF STRUCTURED WARRANTS
Commission Exchange Securities and SEC MEMORANDUM CIRCULAR NO. 27 Series of 2026 TO ALL CONCERNED SUBJECT RULES AND REGULATIONS GOVERNING THE REGISTRATION AND TRADING OF STRUCTURED WARRANTS policy to promote the development of the capital m WHEREAS, in view of Section 2 of the Securities Regulation Code (SRC) declaration of state arket the 0 ission deems it necessarv to establish a regulatory …
SEC MC No. 26, series of 2026AMENDMENTS TO SEC ACCREDITATION GUIDELINES OF AUDITING FIRMS AND EXTERNAL AUDITORS
Exchange Securities and Commission BAGONG PILIPINAS SEC MEMORANDUM CIRCULAR NO. 26 SERIES OF 2026 TO ALL CONCERNED AUDITING FIRMS AND EXTERNAL AUDITORS AND COVERED CORPORATIONS SUBJECT GUIDELINES OF AUDITING FIRMS AND EXTERNAL AUDITORS AMENDMENTS TO SEC ACCREDITATION WHEREAS, the Revised Securities Regulation Code (SRC) Rule 68 provides under Part I, Section 3.B the requirements for independe…
SEC MC No. 25, series of 2026REVISED GUIDELINES ON THE CONDUCT OF CORPORATE GOVERNANCE TRAINING AND THE ACCREDITATION OF INSTITUTIONAL TRAINING PROVIDERS, RESOURCE SPEAKERS, AND IN-HOUSE CORPORATE GOVERNANCE TRAINING
Exchang Tes SEC MEMORANDUM CIRCULAR NO. _ 25 Series of 2026 TO ALL PUBLICLY LISTED COMPANIES, PUBLIC COMPANIES, REGISTERED ISSUERS AND ACCREDITED INSTITUTIONAL TRAINING PROVIDERS SUBJECT REVISED GUIDELINESON THECONDUCTOF CORPORATE GOVERNANCE TRAINING AND THE ACCREDITATION OF IN-HOUSE CORPORATE GOVERNANCE TRAINING INSTITUTIONAL TRAINING PROVIDERS, RESOURCE SPEAKERS, AND oversight of governan…
SEC MC No. 23, series of 2026BLOCKCHAIN-BASED DIGITAL SIGNING AND AUTHENTICATION OF SEC-RELATED DOCUMENTS USING THE SEC VERITAS
[Scanned PDF — SEC MC No. 23, series of 2026BLOCKCHAIN-BASED DIGITAL SIGNING AND AUTHENTICATION OF SEC-RELATED DOCUMENTS USING THE SEC VERITAS]
SEC MC No. 22, series of 2026ADOPTION OF PHILIPPINE FINANCIAL REPORTING STANDARDS (PFRSS) AND PHILIPPINE INTERPRETATIONS COMMITTEE QUESTIONS AND ANSWERS (PIC Q&AS)
[Scanned PDF — SEC MC No. 22, series of 2026ADOPTION OF PHILIPPINE FINANCIAL REPORTING STANDARDS (PFRSS) AND PHILIPPINE INTERPRETATIONS COMMITTEE QUESTIONS AND ANSWERS (PIC Q&AS)]
SEC MC No. 21, series of 2026GUIDELINES ON THE IMPLEMENTATION OF PAPERLESS FILING FOR SELECT AMENDMENT APPLICATIONS THROUGH THE eAMEND PORTAL
[Scanned PDF — SEC MC No. 21, series of 2026GUIDELINES ON THE IMPLEMENTATION OF PAPERLESS FILING FOR SELECT AMENDMENT APPLICATIONS THROUGH THE eAMEND PORTAL]
SEC MC No. 20, series of 2026GUIDELINES PRESCRIBING PRUDENTIAL, DISCLOSURE, AND MARKET CONDUCT REQUIREMENTS FOR FINANCING AND LENDING COMPANIES AND LIFTING THE MORATORIUM ON ONLINE LENDING PLATFORMS
[Scanned PDF — SEC MC No. 20, series of 2026GUIDELINES PRESCRIBING PRUDENTIAL, DISCLOSURE, AND MARKET CONDUCT REQUIREMENTS FOR FINANCING AND LENDING COMPANIES AND LIFTING THE MORATORIUM ON ONLINE LENDING PLATFORMS]
SEC MC No. 19, series of 2026EXTENDING THE DISCOUNTED FEES FOR REGISTRATION OF SECURITIES FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES)
[Scanned PDF — SEC MC No. 19, series of 2026EXTENDING THE DISCOUNTED FEES FOR REGISTRATION OF SECURITIES FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES)]
SEC MC No. 18, series of 2026FURTHER REDUCTION OF FEES AND CHARGES FOR IT-RELATED SERVICES UNDER SEC MEMORANDUM CIRCULAR NO. 6, SERIES OF 2025
SEC MEMORANDUM CIRCULAR NO. __1__8___ Series of 2026 TO : ALL CONCERNED SUBJECT : FURTHER REDUCTION OF FEES AND CHARGES FOR IT-RELATED SERVICES UNDER SEC MEMORANDUM CIRCULAR NO. 06, SERIES OF 2025 ------------------------------------------------------------------------------------------------------------------------- WHEREAS, Section 179 (o) and (p) of Republic Act (RA) No. 11…
SEC MC No. 17, series of 2026TERM LIMIT OF BROKER DIRECTORS OF AN EXCHANGE
[Scanned PDF — SEC MC No. 17, series of 2026TERM LIMIT OF BROKER DIRECTORS OF AN EXCHANGE]
SEC MC No. 15, series of 2026 FURTHER AMENDMENTS TO RULE 10.1.5 (PREVIOUSLY RULE 10.1.11 ON QUALIFIED BUYERS) OF THE 2015 IMPLEMENTING RULES AND REGULATIONS OF THE SECURITIES REGULATION CODE, AS AMENDED
[Scanned PDF — SEC MC No. 15, series of 2026 FURTHER AMENDMENTS TO RULE 10.1.5 (PREVIOUSLY RULE 10.1.11 ON QUALIFIED BUYERS) OF THE 2015 IMPLEMENTING RULES AND REGULATIONS OF THE SECURITIES REGULATION CODE, AS AMENDED]
SEC MC No. 16, series of 2026SUSPENSION OF THE PER MONTH OF DELAY PENALTY FOR LATE AND NON-FILING OF REPORTORIAL REQUIREMENTS UNDER SEC MEMORANDUM CIRCULAR NO. 6, SERIES OF 2024
16 13 Published: Filed with UP Law Center: 14 May 2026 Philippine Star, 15 May 2026 Manila Standard, 15 May 2026 Page2 of3 corporations subject to the Commission's jurisdiction is hereby suspended, until further order, on a prospective basis from the date of effectivity of this Circular. SECTION 2. COVERAGE AND UNIFORM APPLICATION. This suspension applies uniformly to all domes…
SEC MC No. 14, series of 2026RULES ON UMBRELLA FUND
[Scanned PDF — SEC MC No. 14, series of 2026RULES ON UMBRELLA FUND]
SEC MC No. 13, series of 2026FURTHER SUPPORTING THE GROWTH AND EXPANSION OF MICRO, SMALL, AND MEDIUM-ENTERPRISES (MSMES) BY EXTENDING DISCOUNTED RATES FOR CERTAIN FILING FEES
[Scanned PDF — SEC MC No. 13, series of 2026FURTHER SUPPORTING THE GROWTH AND EXPANSION OF MICRO, SMALL, AND MEDIUM-ENTERPRISES (MSMES) BY EXTENDING DISCOUNTED RATES FOR CERTAIN FILING FEES]
SEC MC No. 12, series of 2026GUIDELINES ON THE ISSUANCE AND DISCLOSURE OF SUKUK
12 Published: Filed with UP Law Center: 25 February 2026 Philippine Star, 26 February 2026 Manila Standard, 26 February 2026 h. Other Sukuk structures as may be approved by the Commission, in accordance with Shari'ah principles. Sukuk structure under this Section shall be designed and implemented in accordance with Shari'ah principles and the objectives of Maqasid al-Shari'ah, includin…
SEC MC No. 11, series of 2026MINIMUM PUBLIC OWNERSHIP RULES FOR ISSUERS OF SHARES OF STOCK TO BE LISTED ON AN EXCHANGE
SEC MEMORANDUM CIRCULAR NO. 1__1_ Series of 2026 TO : ALL CONCERNED SUBJECT : MINIMUM PUBLIC OWNERSHIP RULES FOR ISSUERS OF SHARES OF STOCK TO BE LISTED ON AN EXCHANGE WHEREAS, Section 2 of the Securities Regulation Code (SRC) declares it a policy of the State to, among others, promote the development of the Philippine capital market and encourage the widest participation of ownership…
SEC MC No. 10, series of 2026GUIDELINES ON THE COMPLIANCES OF ONE PERSON CORPORATIONS (OPCs)
[Scanned PDF — SEC MC No. 10, series of 2026GUIDELINES ON THE COMPLIANCES OF ONE PERSON CORPORATIONS (OPCs)]
SEC MC No. 09, series of 2026FILING OF ANNUAL FINANCIAL STATEMENTS AND GENERAL INFORMATION SHEET
SEC MEMORANDUM CIRCULAR NO. _9__ Series of 2026 TO: ALL CONCERNED SUBJECT: 2026 FILING OF ANNUAL FINANCIAL STATEMENTS AND GENERAL INFORMATION SHEET ___________________________________________________________________________________________________ WHEREAS, Section 177 of Republic Act (RA) No. 11232, otherwise known as the "Revised Corporation Code of the Philippines" (RCC) require…
SEC MC No. 08, series of 2026RULES OF PROCEDURE OF THE SECURITIES AND EXCHANGE COMMISSION
[Scanned PDF — SEC MC No. 08, series of 2026RULES OF PROCEDURE OF THE SECURITIES AND EXCHANGE COMMISSION]
SEC MC No. 07, series of 2026TERM LIMIT OF INDEPENDENT DIRECTORS
[Scanned PDF — SEC MC No. 07, series of 2026TERM LIMIT OF INDEPENDENT DIRECTORS]
SEC MC No. 06, series of 2026EXPANDING THE COVERAGE OF SUBSCRIPTION CONTRACT
[Scanned PDF — SEC MC No. 06, series of 2026EXPANDING THE COVERAGE OF SUBSCRIPTION CONTRACT]
SEC MC No. 05, series of 2026AMENDMENTS TO RULE 39.1.4 OF THE 2015 IMPLEMENTING RULES AND REGULATIONS OF THE SECURITIES REGULATION CODE - RULES GOVERNING REGISTRARS OF QUALIFIED INSTITUTIONAL AND INDIVIDUAL BUYERS
[Scanned PDF — SEC MC No. 05, series of 2026AMENDMENTS TO RULE 39.1.4 OF THE 2015 IMPLEMENTING RULES AND REGULATIONS OF THE SECURITIES REGULATION CODE - RULES GOVERNING REGISTRARS OF QUALIFIED INSTITUTIONAL AND INDIVIDUAL BUYERS]
SEC MC No. 04, series of 2026AMENDMENTS TO THE APPLICATION AND DEFINITION OF TERMS UNDER THE REVISED SRC RULE 68 IN RELATION TO THE ADJUSTMENT OF THE AUDIT THRESHOLD
[Scanned PDF — SEC MC No. 04, series of 2026AMENDMENTS TO THE APPLICATION AND DEFINITION OF TERMS UNDER THE REVISED SRC RULE 68 IN RELATION TO THE ADJUSTMENT OF THE AUDIT THRESHOLD]
SEC MC No. 03, series of 2026GUIDELINES ON THE CLASSIFICATION, PROCESSING, AND SUBMISSION OF AMENDMENT APPLICATIONS FILED THROUGH THE EAMEND PORTAL, AND IMPOSITION OF PENALTIES FOR NON-SUBMISSION OF AMENDMENT DOCUMENTS
[Scanned PDF — SEC MC No. 03, series of 2026GUIDELINES ON THE CLASSIFICATION, PROCESSING, AND SUBMISSION OF AMENDMENT APPLICATIONS FILED THROUGH THE EAMEND PORTAL, AND IMPOSITION OF PENALTIES FOR NON-SUBMISSION OF AMENDMENT DOCUMENTS]
SEC MC No. 02, series of 2026FURTHER SUPPORTING THE GROWTH AND EXPANSION OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) BY EXTENDING DISCOUNTED RATES FOR CERTAIN FILING FEES
[Scanned PDF — SEC MC No. 02, series of 2026FURTHER SUPPORTING THE GROWTH AND EXPANSION OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) BY EXTENDING DISCOUNTED RATES FOR CERTAIN FILING FEES]
SEC MC No. 01, series of 2026REVISIONS TO SEC MEMORANDUM CIRCULAR NO.1, SERIES OF 2020 OR THE REVISED IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT NO. 9856, OTHERWISE KNOWN AS THE REAL ESTATE INVESTMENT TRUST (REIT)
[Scanned PDF — SEC MC No. 01, series of 2026REVISIONS TO SEC MEMORANDUM CIRCULAR NO.1, SERIES OF 2020 OR THE REVISED IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT NO. 9856, OTHERWISE KNOWN AS THE REAL ESTATE INVESTMENT TRUST (REIT)]
SEC MC No. 16, series of 2025ADOPTION OF PHILIPPINE FINANCIAL REPORTING STANDARDS (PFRS) ON SUSTAINABILITY DISCLOSURES AND ISSUANCE OF REPORTING GUIDELINES FOR PUBLICLY LISTED COMPANIES AND LARGE NON-LISTED ENTITIES
SEC MEMORANDUM CIRCULAR NO. 1__6_ Series of 2025 TO: PUBLICLY LISTED COMPANIES AND LARGE NON-LISTED SUBJECT: ENTITIES ADOPTION OF PHILIPPINE FINANCIAL REPORTING STANDARDS (PFRS) ON SUSTAINABILITY DISCLOSURES AND ISSUANCE OF REPORTING GUIDELINES FOR PUBLICLY LISTED COMPANIES AND LARGE NON-LISTED ENTITIES WHEREAS, to promote sustainability reporting and enhance its relevance to Phili…
SEC MC No. 15, series of 2025REVISED BENEFICIAL OWNERSHIP DISCLOSURE RULES
[Scanned PDF — SEC MC No. 15, series of 2025REVISED BENEFICIAL OWNERSHIP DISCLOSURE RULES]
SEC MC No. 14, series of 2025RECALIBRATED CEILINGS ON INTEREST RATES AND OTHER FEES CHARGED BY FINANCING COMPANIES AND LENDING COMPANIES
[Scanned PDF — SEC MC No. 14, series of 2025RECALIBRATED CEILINGS ON INTEREST RATES AND OTHER FEES CHARGED BY FINANCING COMPANIES AND LENDING COMPANIES]
SEC MC No. 13, series of 2025SEC GUIDELINES ON PHILIPPINE GREEN EQUITY
[Scanned PDF — SEC MC No. 13, series of 2025SEC GUIDELINES ON PHILIPPINE GREEN EQUITY]
SEC MC No. 12, series of 2025AMENDMENTS TO RULE 8.1.2. OF THE 2015 IMPLEMENTING RULES AND REGULATIONS OF THE SRC - DELAYED AND CONTINUOUS OFFERING AND SALE OF SECURITIES
Securities and Exchange Commission rHIlI rrI Nfs BACONC PII.IPINAS SEC MEMORANDUM CIRCULAR NO. _1_ 2 _ Series of2025 TO ALL CONCERNED SUBJECT AMENDMENTS TO RULE 8.1.2 OF THE 2015 IMPLEMENTING RULES AND REGULATIONS OF THE SECURITIES REGULATION CODE - DELAYED AND CONTINUOUS OFFERING AND SALE OF SECURITIES (ENHANCED SHELF REGISTRATION) WHEREAS, Section 2 of the Securities Regu…
SEC MC No. 11, series of 2025PROVIDING FURTHER GUIDELINES ON EXEMPT TRANSACTIONS UNDER SECTION 10 OF REPUBLIC ACT (RA) NO. 8799 OR THE "SECURITIES REGULATION CODE" (SRC), AMENDING FOR THE PURPOSE RULE 10 OF THE 2015 IMPLEMENTING RULES AND REGULATIONS OF THE SRC
11 Published: Filed with UP Law Center: 15 September 2025 Philippine Daily Inquirer, 16 September 2025 Philippine Star, 16 September 2025 Republic of the Philippines Department of Finance SECURITIES AND EXCHANGE COMMISSION SEC HEADQUARTERS, Makati Avenue, Salcedo Village, Bel-Air, Makati City, 1209 SEC FORM 10.1 APPLICATION FOR OPTIONAL CONFIRMATION OF EXEMPT TRANSACTION UNDER …
SEC MC No. 10, series of 2025REPEAL OF THE RULES ALLOWING THE TRADING OF "B" SHARES ON THE REGULAR BOARD AND REQUIRING BUYERS to ACCEPT EITHER "B" OR "A" CERTIFICATES
SEC Memorandum Circular No. __1_0___ Series of 2025 TO : ALL CONCERNED SUBJECT : REPEAL OF THE RULES ALLOWING THE TRADING OF "B" SHARES ON THE REGULAR BOARD AND REQUIRING BUYERS TO ACCEPT EITHER "B" OR "A" CERTIFICATES DATE : _0_7_ August 2025 WHEREAS, on 07 September 1973, the Commission issued the guidelines entitled "Rules Allowing Trading of "B" Shares on the Regular Board and …
SEC MC No. 09, series of 2025FURTHER STREAMLINING THE 45-DAY REGISTRATION STATEMENT REVIEW PROCESS UNDER THE MARKETS AND SECURITIES REGULATION DEPARTMENT OF THE SECURITIES AND EXCHANGE COMMISSION, AND PROVIDING A DISCOUNTED RATE FOR THE REGISTRATION FEE
SEC MEMORANDUM CIRCULAR NO. 09 Series of 2025 TO : ALL CONCERNED SUBJECT : FURTHER STREAMLINING THE 45-DAY REGISTRATION STATEMENT DATE REVIEW PROCESS UNDER THE MARKETS AND SECURITIES REGULATION DEPARTMENT OF THE SECURITIES AND EXCHANGE COMMISSION, AND PROVIDING A DISCOUNTED RATE FOR THE REGISTRATION FEE : 24 July 2025 WHEREAS, Section 12.6 of Republic Act (RA) No. 8799, or The …
SEC MC No. 08, series of 2025FURTHER SUPPORTING THE GROWTH AND EXPANSION OF MICRO, SMALL, AND MEDIUM-ENTERPRISES (MSMEs) BY PROVIDING DISCOUNTED RATES FOR CERTAIN FILING FEES
8 Published: Filed with UP Law Center: 16 July 2025 Manila Bulletin, 18 July 2025 Manila Standard, 18 July 2025 II. From the effectivity of this Circular to 30 June 2026: Registration of Securities 50% III. COVERAGE AND CONDITIONS FOR AVAILMENT a. At the time of application, all applicants should fall under the definition of MSMEs as provided under Section 3 of RA No. 9501, to wit…
SEC MC No. 07, series of 2025AFFIRMING THE COMMISSION'S COMMITMENT TO EASE OF DOING BUSINESS AND PROVIDING FOR STRICT TIMELINES IN THE PROCESSING OF APPLICATIONS AND THE GUIDELINES FOR APPLICATIONS DEEMED APPROVED
Published: Filed with UP Law Center: 14 July 2025 Philippine Daily Inquirer, 14 July 2025 Philippine Star, 14 July 2025 Annex A Of(ice/Department Transaction CRMD/Extension Petition to Lift Order of Revocation/Suspension Filing of Veri:ied Complaints (Where two or more parties are concerned) Of(ices Filing of Veri:ied Petition - (Where one party is concerned) Primary Registration and Se…
SEC MC No. 06, series of 2025REDUCTION OF FEES AND CHARGES FOR IT-RELATED SERVICES UNDER SEC MC 10, S. 2023
SEC MEMORANDUM CIRCULAR NO. __6____ Series of 2025 TO : ALL CONCERNED SUBJECT : REDUCTION OF FEES AND CHARGES FOR IT-RELATED SERVICES UNDER SEC MEMORANDUM CIRCULAR NO. 10, s. 2023 -------------------------------------------------------------------------------------------------------------------------- WHEREAS, Section 179 (o) and (p) of Republic Act (RA) No. 11232, otherwise know…
SEC MC No. 05, series of 2025THE SEC GUIDELINES ON THE OPERATIONS OF CRYPTO-ASSET SERVICE PROVIDERS (SEC CASP GUIDELINES)
CASP Form 1 CASP APPLICATION FORM GENERAL INSTRUCTIONS 1. The CASP Form 1 shall be used for the application for the CASP License under the SEC Crypto Assets Service Providers Guidelines. 2. This application form shall be signed by the principal executive officer, president, or persons performing similar functions in the corporation. 3. Any information required in the CASP Form may…
SEC MC No. 04, series of 2025THE SEC RULES ON CRYPTO-ASSET SERVICE PROVIDERS (SEC CASP RULES)
SEC MEMORANDUM CIRCULAR NO. __4___ Series of 2025 SUBJECT: THE SEC RULES ON CRYPTO-ASSET SERVICE PROVIDERS (SEC CASP RULES) WHEREAS, the Philippines is experiencing a widespread adoption of crypto-assets. According to various studies, the Philippines ranks high in cryptocurrency adoption compared to other jurisdictions. This new class of assets has various characteristics and use cases,…
SEC MC No. 03, series of 2025Mandatory Use of the Zuper Easy Registration Online (ZERO) in the Registration of Corporation using the ESPARC and OneSEC as Portals
SEC MEMORANDUM CIRCULAR NO. __3____ Series of 2025 TO : ALL CONCERNED SUBJECT : MANDATORY USE OF THE SEC ZUPER EASY REGISTRATION ONLINE (ZERO) IN THE REGISTRATION OF CORPORATIONS USING THE ELECTRONIC SIMPLIFIED PROCESSING OF APPLICATION FOR REGISTRATION OF COMPANY (eSPARC) and ONE DAY SUBMISSION AND E-REGISTRATION OF COMPANIES (OneSEC) as PORTALS _____________________________…
SEC MC No. 02, series of 2025RULES ON SINGLE BUSINESS GROUP INVESTMENT LIMITATION
SEC MEMORANDUM CIRCULAR NO. ___2__ SERIES OF 2025 TO : ALL INVESTMENT COMPANIES FUND MANAGERS SUBJECT: RULES ON SINGLE BUSINESS GROUP INVESTMENT LIMITATION WHEREAS, Rule 6.8(b) of the Implementing Rules and Regulations of the Investment Company Act (ICA-IRR) prohibits investment companies from investing, in aggregate, more than twenty percent (20%) of its net assets in transferrable s…
SEC MC No. 01, series of 20252025 FILING OF ANNUAL FINANCIAL STATEMENTS AND GENERAL INFORMATION SHEET
[Scanned PDF — SEC MC No. 01, series of 20252025 FILING OF ANNUAL FINANCIAL STATEMENTS AND GENERAL INFORMATION SHEET]
SEC MC No. 18, series of 2024GUIDELINES ON THE DISCLOSURE OF FEE-RELATED INFORMATION OF EXTERNAL AUDITORS
[Scanned PDF — SEC MC No. 18, series of 2024GUIDELINES ON THE DISCLOSURE OF FEE-RELATED INFORMATION OF EXTERNAL AUDITORS]
SEC MC No. 17, series of 2024EXTENSION OF ENHANCED COMPLIANCE INCENTIVE PLAN APPLICATION UNTIL 31 DECEMBER 2024
SEC MEMORANDUM CIRCULAR NO. __1_7___ Series of 2024 TO : ALL CONCERNED SUBJECT : EXTENSION OF ENHANCED COMPLIANCE INCENTIVE PLAN APPLICATIONS UNTIL 31 DECEMBER 2024 WHEREAS, the Commission has launched the Enhanced Compliance Incentive Plan (ECIP) this year as one of the Commission's programs to encourage compliance of its regulated entities by submitting their updated reportorial r…
SEC MC No. 16, series of 2024DEFERRAL OF PHILIPPINE FINANCIAL REPORTING (PFRS) 17, INSURANCE CONTRACTS
[Scanned PDF — SEC MC No. 16, series of 2024DEFERRAL OF PHILIPPINE FINANCIAL REPORTING (PFRS) 17, INSURANCE CONTRACTS]
SEC MC No. 14, series of 2024GUIDELINES ON THE ACCREDITATION OF PERSONAL EQUITY AND RETIREMENT ACCOUNT (PERA) MARKET PARTICIPANTS
SEC MEMORANDUM CIRCULAR NO. __1_4___ Series of 2024 SUBJECT : GUIDELINES ON THE ACCREDITATION REQUIREMENTS OF PERSONAL EQUITY AND RETIREMENT ACCOUNT (PERA) MARKET PARTICIPANTS DATE : __1_9__ September 2024 Pursuant to Republic Act (R.A.) No. 9505 also known as the PERA Act of 2008 and its Implementing Rules and Regulations (PERA-IRR), the following Guidelines on the Accreditation …
SEC MC No. 15, series of 2024GUIDELINES ON SECURITY DEPOSIT OF PERA ADMINISTRATORS
SEC Memorandum Circular No. 1__5_ Series of 2024 TO : ALL CONCERNED SUBJECT : GUIDELINES ON SECURITY DEPOSIT OF PERA ADMINISTRATORS DATE : __1_9__ September 2024 ____________________________________________________________________________________________________ Pursuant to Rule 4.A.5 of the Implementing Rules and Regulations of Republic Act No. 9505 or the Personal Equity and Ret…
SEC MC No. 13, series of 2024ENHANCED COMPLIANCE INCENTIVE PLAN
SEC MEMORANDUM CIRCULAR NO. __1_3___ Series of 2024 TO : ALL CONCERNED SUBJECT : ENHANCED COMPLIANCE INCENTIVE PLAN WHEREAS, it is the responsibility of corporations and registered partnerships to timely submit reportorial requirements pursuant to Section 177 of the Republic Act (RA) No. 11232 or the "Revised Corporation Code of the Philippines" (RCC); WHEREAS, under Section 177 of …
SEC MC No. 12, series of 2024SECURING & EXPANDING CAPITAL IN REAL ESTATE INVESTMENTS TRANSACTIONS (SEC RENT)
SEC MEMORANDUM CIRCULAR N O. _12 Series of 2024 TO: ALL CONCERNED SUBJECT: SECURING & EXPANDING CAPITAL in REAL ESTATE Non-Traditional Securities (SEC RENT) WHEREAS, the Philippine Real Estate Industry is a significant contributor to the Philippine economy and plays a role in the development of the country. It is a key driver of economic growth and job creation, as it supports vario…
SEC MC No. 11, series of 2024Minutes of the Meeting of Stockholders
SEC MEMORANDUM CIRCULAR NO. ___1_1___ Series of 2024 TO : PUBLICLY LISTED COMPANIES SUBJECT : MINUTES OF THE MEETING OF STOCKHOLDERS DATE : 08 July 2024 To ensure the timely and complete disclosure of information by publicly listed companies (PLCs) on their annual and special meetings to their stockholders and stakeholders, the Securities and Exchange Commission (the "Commission"), …
SEC MC No. 10, series of 2024Electronic SEC Universal Registration Environment (eSECURE)
SEC MEMORANDUM CIRCULAR NO. __1_0___ Series of 2024 TO : ALL CONCERNED CORPORATIONS SUBJECT : ELECTRONIC SEC UNIVERSAL REGISTRATION ENVIRONMENT (ESECURE) ___________________________________________________________________ WHEREAS, the Commission endeavors to digitalize government processes in line with the objectives of Republic Act (RA) No. 11032, otherwise known as the Ease o…
SEC MC No. 09, series of 2024SEC Stratbox (Strategic Sandbox)
SECURITIES AND EXCHANGE COMMISSION � STRATBOX APPLICATION FORM SEC STRATBOX APPLICATION FORM 1. Applicant's Information Corporation Name SEC Registration Number Address Contact Number Name of Authorized Representative Designation Email Contact Number SECURITIES AND EXCHANGE COMMISSION � STRATBOX APPLICATION FORM 2. Overview Response 1 Provide a brief description of the o…
SEC MC No. 08, series of 2024Guidelines for Cornerstone Investors in Initial Public Offerings
SEC Memorandum Circular No. __8__ Series of 2024 TO : ALL CONCERNED SUBJECT : GUIDELINES FOR CORNERSTONE INVESTORS IN INITIAL PUBLIC OFFERINGS DATE : 11 April 2024 WHEREAS, cornerstone investors have been a feature in some initial public offerings (IPO) in the Philippines and in various jurisdictions; WHEREAS, cornerstone investors have been shown to stimulate investor demand in a…
SEC MC No. 07, series of 2024Removal of the Minimum Commission Charged by PSE Stockbrokers
SEC MEMORANDUM CIRCULAR NO. __7__ Series of 2024 TO : ALL CONCERNED SUBJECT : REMOVAL OF THE MINIMUM COMMISSION CHARGED BY PSE STOCKBROKERS WHEREAS, Section 1 of Presidential Decree 154 ("P.D. 154") states that no stockbroker using the facilities of any stock exchange shall charge, collect or receive a commission of more than 1% of the value of each transaction, whether a purchase o…
SEC MC No. 06, series of 2024
SEC MEMORANDUM CIRCULAR NO. ___6___ Series of 2024 TO : ALL CONCERNED SUBJECT : UPDATED FINES AND PENALTIES ON THE LATE AND NON- SUBMISSION OF AUDITED FINANCIAL STATEMENTS (AFS), GENERAL INFORMATION SHEET (GIS), NON-COMPLIANCE WITH SEC MEMORANDUM CIRCULAR NO. 28, SERIES OF 2020 (SEC MC 28) DATE : 27 March 2024 __________________________________________________________________…
SEC MC No. 05, series of 2024Guidelines on the Philippine Sustainable Finance Taxonomy
SEC MEMORANDUM CIRCULAR NO. ___5___ Series of 2024 TO : ALL REGULATED ENTITIES SUBJECT : Guidelines on the Philippine Sustainable Finance Taxonomy DATE : _2_3_ February 2024 _________________________________________________________________________________________________________________________ The Philippine Sustainable Finance Taxonomy Guidelines (SFTG) was formulated through co…
SEC MC No. 04, series of 2024Securing & Expanding Capital for PowerGen Operators & Wholesale Electricity & Retail Services (SEC POWERS)
SEC MEMORANDUM CIRCULAR NO. 4 Series of 2024 TO: ALL CONCERNED SUBJECT: Securing & Expanding Capital for PowerGen Operators & Wholesale Electricity & Retail Services (SEC POWERS) WHEREAS, Section 2 (d) of Republic Act No. 9136, otherwise known as the "Electric Power Industry Reform Act of 2001 ("EPIRA") provides that it is the policy of the State to enhance the inflow of private ca…
SEC MC No. 03, series of 2024Guidelines on the Use of eAmend Portal
[Scanned PDF — SEC MC No. 03, series of 2024Guidelines on the Use of eAmend Portal]
SEC MC No. 02, series of 20242024 Filing of Annual Financial Statements and General Information Sheet
SEC MEMORANDUM CIRCULAR NO. _2__ Series of ____2__0_2__4___ TO: ALL CONCERNED CORPORATIONS SUBJECT: 2024 FILING OF ANNUAL FINANCIAL STATEMENTS AND GENERAL INFORMATION SHEET DATE : 27 JANUARY 2024 ___________________________________________________________________________________________________ To maintain an organized and orderly filing of Annual Financial Statements (AFS) and G…
SEC MC No. 01, series of 2024Adoption of Philippine Financial Reporting Standards (PFRSs) and Philippine Interpretations Committee Questions and Answers (PIC Q&As)
[Scanned PDF — SEC MC No. 01, series of 2024Adoption of Philippine Financial Reporting Standards (PFRSs) and Philippine Interpretations Committee Questions and Answers (PIC Q&As)]