Part 210. PART 210—FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975
- § 210.3-01 - Consolidated balance sheets.
- § 210.3-02 - Consolidated statements of comprehensive income and cash flows.
- § 210.3-03 - Instructions to statement of comprehensive income requirements.
- § 210.3-04 - Changes in stockholders' equity and noncontrolling interests.
- § 210.3-05 - Financial statements of businesses acquired or to be acquired.
- § 210.3-06 - Financial statements covering a period of nine to twelve months.
- §§ 210.3-07—210.3-08 - §[Reserved]
- § 210.3-09 - Separate financial statements of subsidiaries not consolidated and 50 percent or less owned persons.
- § 210.3-10 - Financial statements of guarantors and issuers of guaranteed securities registered or being registered.
- § 210.3-11 - Financial statements of an inactive registrant.
- § 210.3-12 - Age of financial statements at effective date of registration statement or at mailing date of proxy statement.
- § 210.3-13 - Filing of other financial statements in certain cases.
- § 210.3-14 - Special instructions for financial statements of real estate operations acquired or to be acquired.
- § 210.3-15 - Special provisions as to real estate investment trusts.
- § 210.3-16 - Financial statements of affiliates whose securities collateralize an issue registered or being registered.
- § 210.3-17 - Financial statements of natural persons.
- § 210.3-18 - Special provisions as to registered management investment companies and companies required to be registered as management investment companies.
- § 210.3-19 - [Reserved]
- § 210.3-20 - Currency for financial statements.
Application of Regulation S-X (17 CFR Part 210)
Qualifications and Reports of Accountants
- SECTION § 210.2-01 - Qualifications of accountants.
- SECTION § 210.2-02 - Accountants' reports and attestation reports.
- SECTION § 210.2-03 - Examination of financial statements by foreign government auditors.
- SECTION § 210.2-04 - Examination of financial statements of persons other than the registrant.
- SECTION § 210.2-05 - Examination of financial statements by more than one accountant.
- SECTION § 210.2-06 - Retention of audit and review records.
- SECTION § 210.2-07 - Communication with audit committees.
General Instructions as to Financial Statements
Consolidated and Combined Financial Statements
Rules of General Application
- SECTION § 210.4-01 - Form, order, and terminology.
- SECTION § 210.4-02 - Items not material.
- SECTION § 210.4-03 - Inapplicable captions and omission of unrequired or inapplicable financial statements.
- SECTION § 210.4-04 - Omission of substantially identical notes.
- SECTION §§ 210.4-05—210.4-06 - §[Reserved]
- SECTION § 210.4-07 - Discount on shares.
- SECTION § 210.4-08 - General notes to financial statements.
- SECTION § 210.4-9 - [Reserved]
- SECTION § 210.4-10 - Financial accounting and reporting for oil and gas producing activities pursuant to the Federal securities laws and the Energy Policy and Conservation Act of 1975.
Commercial and Industrial Companies
Registered Investment Companies and Business Development Companies
- SECTION § 210.6-01 - Application of §to 210.6-11.
- SECTION § 210.6-02 - Definition of certain terms.
- SECTION § 210.6-03 - Special rules of general application to registered investment companies and business development companies.
- SECTION § 210.6-04 - Balance sheets.
- SECTION § 210.6-05 - Statements of net assets.
- SECTION § 210.6-06 - Special provisions applicable to the balance sheets of issuers of face-amount certificates.
- SECTION § 210.6-07 - Statements of operations.
- SECTION § 210.6-08 - Special provisions applicable to the statements of operations of issuers of face-amount certificates.
- SECTION § 210.6-09 - Statements of changes in net assets.
- SECTION § 210.6-10 - What schedules are to be filed.
- SECTION § 210.6-11 - Financial statements of funds acquired or to be acquired.
Employee Stock Purchase, Savings and Similar Plans
- SECTION § 210.6A-01 - Application of §to 210.6A-05.
- SECTION § 210.6A-02 - Special rules applicable to employee stock purchase, savings and similar plans.
- SECTION § 210.6A-03 - Statements of financial condition.
- SECTION § 210.6A-04 - Statements of comprehensive income and changes in plan equity.
- SECTION § 210.6A-05 - What schedules are to be filed.
Insurance Companies
Article 8 Financial Statements of Smaller Reporting Companies
- SECTION § 210.8-01 - General requirements for Article 8.
- SECTION § 210.8-02 - Annual financial statements.
- SECTION § 210.8-03 - Interim financial statements.
- SECTION § 210.8-04 - Financial statements of businesses acquired or to be acquired.
- SECTION § 210.8-05 - Pro forma financial information.
- SECTION § 210.8-06 - Real estate operations acquired or to be acquired.
- SECTION § 210.8-07 - Limited partnerships.
- SECTION § 210.8-08 - Age of financial statements.
Bank Holding Companies
- SECTION § 210.9-01 - Application of §to 210.9-07.
- SECTION § 210.9-02 - General requirement.
- SECTION § 210.9-03 - Balance sheets.
- SECTION § 210.9-04 - Statements of comprehensive income.
- SECTION § 210.9-05 - Foreign activities.
- SECTION § 210.9-06 - Condensed financial information of registrant.
- SECTION § 210.9-07 - [Reserved]
Interim Financial Statements
Pro Forma Financial Information
Form and Content of Schedules
general
- SECTION § 210.12-01 - Application of §to 210.12-29.
- SECTION §§ 210.12-02—210.12-03 - §[Reserved]
- SECTION § 210.12-04 - Condensed financial information of registrant.
- SECTION § 210.12-05—210.12-08 - [Reserved]
- SECTION § 210.12-09 - Valuation and qualifying accounts.
- SECTION §§ 210.12-10—210.12-11 - §[Reserved]
For Management Investment Companies
- SECTION § 210.12-13D - Investments other than those presented in §12-12A, 12-12B, 12-13, 12-13A, 12-13B, and 12-13C.
- SECTION § 210.12-14 -
- SECTION § 210.12-15 - Summary of investments—other than investments in related parties.
- SECTION § 210.12-16 - Supplementary insurance information.
- SECTION § 210.12-17 - Reinsurance.
- SECTION § 210.12-18 - Supplemental information (for property-casualty insurance underwriters).
- SECTION § 210.12-12 - Investments in securities of unaffiliated issuers.
- SECTION § 210.12-12A - Investments—securities sold short.
- SECTION § 210.12-12B - Summary schedule of investments in securities of unaffiliated issuers.
- SECTION § 210.12-12C - [Reserved]
- SECTION § 210.12-13 - Open option contracts written.
- SECTION § 210.12-13A - Open futures contracts.
- SECTION § 210.12-13B - Open forward foreign currency contracts.
- SECTION § 210.12-13C - Open swap contracts.
for face-amount certificate investment companies
- SECTION § 210.12-21 - Investments in securities of unaffiliated issuers.
- SECTION § 210.12-22 - Investments in and advances to affiliates and income thereon.
- SECTION § 210.12-23 - Mortgage loans on real estate and interest earned on mortgages. 1
- SECTION § 210.12-24 - Real estate owned and rental income. 1
- SECTION § 210.12-25 - Supplementary profit and loss information.
- SECTION § 210.12-26 - Certificate reserves.
- SECTION § 210.12-27 - Qualified assets on deposit. 1
for certain real estate companies
Financial and Non-Financial Disclosures for Certain Securities Registered or Being Registered
Acquisitions of Businesses by a Shell Company (Other Than a Business Combination Related Shell Company)