Nynex Corp's New England Telephone & Telegraph has filed a shelf registration with the Securities & Exchange Commission to offer up to $400m of debt securities.

The company has not filed with the Securities and Exchange Commission anything remotely resembling a registration statement, annual report, income statement or balance sheet.

LEAD: Debt Debt * Harris Corp. has filed with the Securities and Exchange Commission for $150 million of debentures due 2018 through Salomon Brothers.

LEAD: Debt Debt * Banc One Corp. has filed with the Securities and Exchange Commission for $200 million in subordinated notes due in 2009.

Pharmacia, based in Kalamazoo, Mich., filed with the Securities and Exchange Commission yesterday to register the shares for sale.

Over all, the value of United's pension assets fell by about 9.3 percent in 2002, according to separate records filed with the Securities and Exchange Commission.

LEAD: Debt Debt * Bally Manufacturing Corp. filed with the Securities and Exchange Comission for $400 million of first mortgage notes.

Emery, which is based in Wilton, Conn., made the disclosures in a proxy statement and in debt registration papers filed with the the Securities and Exchange Commission.

A company must file this form with the Securities and Exchange Commission's EDGAR filing system.

The financial information would be filed with the Municipal Securities Rulemaking Board, which has a pilot system for reporting such information that is now voluntary.