DEFINITION of 'SEC Form 26'
A form that is filed by a national securities exchange to notify the SEC of the admission to trading of a substituted or additional class of security under Rule 12a-5 of the Securities Exchange Act of 1934. SEC Form 26 informs the SEC of the dates that the security was or will be admitted for trading, both when-issued and in the regular way.
BREAKING DOWN 'SEC Form 26'
The term "when-issued" indicates a conditional transaction in a security authorized for issuance but is not as yet actually issued. These transactions are on an "if" basis, to be settled if and when the actual security is issued.