17 CFR 229.1403
§ 229.1403 (Item 1403) Investments in debt securities.
United States · 17 CFR — Commodity and Securities Exchanges · Status: effective
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- Citation
- 17 CFR 229.1403, § 229.1403 (Item 1403) Investments in debt securities, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/68535
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Full text
(a) As of the end of the latest reported period, state the weighted average yield of each category of debt securities not carried at fair value through earnings for which disclosure is required in the financial statements and is due:
(1) In one year or less,
(2) After one year through five years,
(3) After five years through ten years, and
(4) After ten years.
(b) Disclose how the weighted average yield has been calculated. Additionally, state whether yields on tax-exempt obligations have been computed on a tax-equivalent basis (see Instruction 4 to Item 1402 of this subpart). Discuss any major changes in the tax-exempt portfolio.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.