Underwriting devolvement statement: prescribes format and required fields for reporting non-acceptance of devolvement under securities rules. Prescribes the required format for an underwriting devolvement statement under the Regulations: include merchant banker and issuer names, issue size, and an issue-wise table recording underwriters who did not accept devolvement showing name, amount underwritten, amount devolved, date of any notice of devolvement and reasons for non-acceptance.