17 CFR 210.1-01 - Application of Regulation S-X (17 CFR part 210).
(a) This part (together with the Financial Reporting Releases ( part 211 of this chapter)) sets forth the form and content of and requirements for financial statements required to be filed as a part of:
(2) Registration statements under section 12 (subpart C of part 249 of this chapter), annual or other reports under sections 13 and 15(d) (subparts D and E of part 249 of this chapter), and proxy and information statements under section 14 of the Securities Exchange Act of 1934 except as otherwise specifically provided in the forms which are to be used for registration and reporting under these sections of this Act; and
(3) Registration statements and shareholder reports under the Investment Company Act of 1940 ( part 274 of this chapter), except as otherwise specifically provided in the forms which are to be used for registration under this Act.
(b) The term financial statements as used in this part shall be deemed to include all notes to the statements and all related schedules.
(c) In addition to filings pursuant to the Federal securities laws, § 210.4-10 applies to the preparation of accounts by persons engaged, in whole or in part, in the production of crude oil or natural gas in the United States pursuant to section 503 of the Energy Policy and Conservation Act of 1975 ( 42 U.S.C. 6383) (EPCA) and section 1(c) of the Energy Supply and Environmental Coordination Act of 1974 ( 15 U.S.C. 796), as amended by section 505 of EPCA.
- 17 CFR 229.1100 — (Item 1100) General.
- 17 CFR 229.1115 — (Item 1115) Certain Derivatives Instruments.
- 17 CFR 210.3-10 — Financial Statements of Guarantors and Issuers of Guaranteed Securities Registered or Being Registered.
- 17 CFR 229.1112 — (Item 1112) Significant Obligors of Pool Assets.
- 17 CFR 210.6A-02 — Special Rules Applicable to Employee Stock Purchase, Savings and Similar Plans.
- 17 CFR 210.7-02 — General Requirement.
- 17 CFR 210.6-03 — Special Rules of General Application to Registered Investment Companies and Business Development Companies.