17 CFR § 210.8-05 - Pro forma financial information.

(a) Pro forma financial information must be disclosed when any of the conditions in § 210.11–01 exist.

(b) The preparation, presentation, and disclosure of pro forma financial information must comply with §§ 210.11–01 through 210.11–03 (Article 11), except that the pro forma financial information may be condensed pursuant to § 210.8–03(a).

[85 FR 54066, Aug. 31, 2020]