Memorandum Circulars
Memorandum Circular No. 13
Guidelines on Annex C of Rule 12 of the Securities Regulation Code Interpreting the Comparative Periods Required in the Management's Discussion and Analysis
Securities and Exchange Commission
- Date issued
- 2023-09-12
- Date filed
- 2023-09-13
- Registration number
- 23-0905
Document
Official copy
Electronic copy filed with ONAR.
If this file does not display correctly or appears to contain an error, please email onar_upd.law@up.edu.ph with the issuance number on this page.
Publication information
Related issuances
Other published records from Securities and Exchange Commission.
Memorandum Circulars Memorandum Circular No. 3, S. 2025
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
Memorandum Circulars Memorandum Circular No. 2, S.2025
Rules on Single Business Group Investment Limitation
Memorandum Circulars Memorandum Circular No. 1, S.2025
2025 Filing of Annual Financial Statements and General Information Sheet
Memorandum Circulars Memorandum Circular No. 18, S.2024