Under threat from the Securities and Exchange Commission, Lockheed Corp. yesterday put some flesh on its earlier disclosures of questionable foreign payments.

The new filing at the SEC adds some detail to earlier revelations of $1 million paid by the company to Prince Bernhard of The Netherlands.

It also names, for the first time, all of the 17 countries where Lockheed paid as much as $38 million for questionable purposes, some of it to government officials.

An earlier report on the payments, prepared by a special review committee at Lockheed and released in May 1977 "did not contain sufficient disclosure," an SEC attorney said yesterday.

The new report says the company decided to make additional disclosures after the SEC threatened to make public potentially embarrassing documents sealed by the court. The documents, Lockheed argued, "often bandied about foreign government and customer officials names."

But the SEC said it would seek a court order requiring the information be made public "unless the company agreed to file... additional information regarding transactions investigated by the special review committee," the new report says.

The report says that in the early 1960s, Lockheed "considered the possibility of giving a Lockheed JetStar aircraft to a member of the Dutch royal family."

Lockheed said it ended up giving $1 million in cash to Bernhard during 1960 and 1962. The money was deposited in a Swiss bank account in the name of "a member of the household of the Dutch royal family," the report says.

While Bernhard was stripped of his jobs in the armed forces as a result of the probe, the commission came to no conclusions as to whether the Prince actually received $1 million from Lockheed.

Among the other payment details made public yesterday:

Between 1970 and 1975, Lockheed beat two competitors for $458 million worth of business in Japan. As a result, an unidentified Japanese businessman was paid $8.2 million in consulting fees.

A high government official or his political party in Japan was paid $1.8 million. Other officials collected another $800,000.

Some $1.5 million was paid to Italian political parties.

In connection with $52 million in sales to Spain between 1970 and 1975, a Spanish company with two former air force officers collected $1.26 million in fees.

Between 1970 and 1975, about $2.15 million was paid to a senior military officer in Saudi Arabia through a Lichtenstein corporation.

Other countries where questionable payments were reported include Colombia, Kuwait, West Germany, Italy, Malaysia, Indonesia, the Philippines, Taiwan, Argentina, Peru, Chile, Venezuela and Morocco.

Richard Beckler, who heads the Justice Department's criminal frauds section, said no charges would be filed against former Lockheed chairman Daniel J. Haughton and former president A. Carl Kotchian.