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The SEC was established on October 26, 1936, by virtue of Commonwealth Act No. 83, or the Securities Act, in order to safeguard public interest in view of the local stock market boom at the time. It was created just two years after the United States Congress created the United States Securities and Exchange Commission.
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The SEC filing is a financial statement or other formal document submitted to the U.S. Securities and Exchange Commission (SEC). Public companies , certain insiders, and broker-dealers are required to make regular SEC filings.