17 CFR § 229.1403 - (Item 1403) Investments in debt securities.

---
identifier: "/us/cfr/t17/s229.1403"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "17 CFR § 229.1403 - (Item 1403) Investments in debt securities."
title_number: 17
title_name: "Commodity and Securities Exchanges"
section_number: "229.1403"
section_name: "(Item 1403) Investments in debt securities."
chapter_name: "SECURITIES AND EXCHANGE COMMISSION"
part_number: "229"
part_name: "STANDARD INSTRUCTIONS FOR FILING FORMS UNDER SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934 AND ENERGY POLICY AND CONSERVATION ACT OF 1975—REGULATION S-K"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "15 U.S.C. 77e, 77f, 77g, 77h, 77j, 77k, 77s, 77z-2, 77z-3, 77aa(25), 77aa(26), 77ddd, 77eee, 77ggg, 77hhh, 77iii, 77jjj, 77nnn, 77sss, 78c, 78i, 78j, 78j-3, 78l, 78m, 78n, 78n-1, 78o, 78u-5, 78w, 78ll, 78 mm, 80a-8, 80a-9, 80a-20, 80a-29, 80a-30, 80a-31(c), 80a-37, 80a-38(a), 80a-39, 80b-11 and 7201  18 U.S.C. 1350; sec. 953(b), Pub. L. 111-203, 124 Stat. 1904 (2010); and sec. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012)."
regulatory_source: "47 FR 11401, Mar. 16, 1982, unless otherwise noted."
cfr_part: "229"
---


# 229.1403 (Item 1403) Investments in debt securities.

(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.