Adjustment Securities

• Self-Regulatory Organizations; The Options Clearing Corporation; Notice of Filing and Immediate Effectiveness of Proposed Rule Change To Amend Interpretative Guidance Relating to the Adjustment of Stock Options and Single Stock Futures for Cash Dividends and Distributions on Underlying Securities

• Federal Register Nbr. 77 FR 77157, December 31, 2012
• Notices
• Securities and Exchange Commission

• Adjustment Securities

Stocks and bonds of a new corporation that are issued to stockholders during a corporate reorganization in exchange for stock held...

• West's Encyclopedia of American Law
• A–Ba

• I Bonds Versus Tips: Should Individual Investors Prefer One to the Other?

Both TIPS and Series I Bonds are adjusted for inflation, offering a real rate and an inflation adjustment. The inflation adjustment is the same on both securities, but the real portion of the interest rate on TIPS is generally much higher. Despite I Bonds' less attractive real rate, they have several features that add to their value. They may be redeemed before maturity, at par value plus accrued interest, eliminating price risk. In addition, taxes may be deferred until redemption. We estimate the value of these two features, and find that they are substantial and could potentially offset the lower real rate of I Bonds.

• Financial Services Review
• Vol. 15 Nbr. 4, December 2006

• Fifth Third Announces Third Quarter 2012 Net Income to Common Shareholders of $354 Million or $0.38 Per Diluted Share

-- 3Q12 net income available to common shareholders of $354 million, or $0.38 per diluted common share, vs. $376 million, or $0.40 per diluted share, in 2Q12 and $373 million, or $0.40 per diluted share, in 3Q11 -- 3Q12 results included $26 million pre-tax in debt extinguishment costs (~$17 million after-tax, or $0.02 per share) associated with the August redemption of trust preferred securities (TruPS); a $16 million pre-tax negative adjustment (~$10 million after-tax, or $0.01 per share) on the valuation of the warrant Fifth Third holds in Vantiv; and $11 million in pre-tax income (~$8 million after-tax, or $0.01 per share) on the sale of certain Fifth Third funds. 3Q12 results also included additional charges of $24 million (~$16 million after-tax, or $0.02 per share) related to an i...

• Business Wire
• November 02, 2012

• Fiscal Year 2010 Mid-Year Adjustment of Fee Rates Applicable Under Sections 31(b) and (c) of the Securities Exchange Act of 1934

• FR, March 04, 2010
• Notices
• Securities and Exchange Commission

• 17 CFR Table 1 to Subpart E - Civil Monetary Penalty Inflation Adjustments

• Code of Federal Regulations - Title 17: Commodity and Securities Exchanges

• Securities Exchange Act: year adjustment,

• FR, March 06, 2002
• Notices
• Securities and Exchange Commission

• Adjustments to Civil Monetary Penalty Amounts

This rule implements the Federal Civil Penalties Inflation Adjustment Act of 1990, as amended by the Debt Collection Improvement Act of 1996. The Commission is adopting a rule adjusting for inflation the maximum amount of civil monetary penalties under the Securities Act of 1933, the Securities Exchange Act of 1934, the Investment Company Act of 1940, the Investment Advisers Act of 1940, and certain penalties under the Sarbanes-Oxley Act of 2002.

• Federal Register Nbr. 78 FR 14179, March 05, 2013
• Rules and Regulations
• Securities and Exchange Commission

• The U.S. Foreclosure Crisis: A Two-Pronged Assault On the U.S. Economy

The U.S. mortgage loan foreclosure crisis has been called "the worst financial crisis since the great depression." There are two distinct channels of influence of the subprime problem. The first is the rise in foreclosures that affects homeowners and the real estate industry most directly. The second channel is financial, flowing from the effects on lenders' financial viability and on financial markets. The timing of developments in these two channels will determine how fast markets work through these problems and restore stability and growth to the nation's housing and financial markets. The problem is rooted in the housing market, and this market is likely to be very slow to adjust. It takes time for good mortgages to go bad and to then move through to the end of the foreclosure proce...

... firms that hold these loans or related securities as major assets, even if they have taken writedown... to forego necessary price adjustments on assets, extending the financial crisis and maki...

• Economics, Management and Financial Markets
• Vol. 4 Nbr. 2, June 2009

• Securities Exchange Act: Fee rates; mid-year adjustment,

• FR, March 06, 2003
• Notices
• Securities and Exchange Commission