17 CFR 210.11-03 - Presentation of financial forecast.

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§ 210.11-03 Presentation of financial forecast.
(a) A financial forecast may be filed in lieu of the pro forma condensed statements of income required by § 210.11-02(b)(1).
(1) The financial forecast shall cover a period of at least 12 months from the latest of (i) the most recent balance sheet included in the filing or (ii) the consummation date or estimated consummation date of the transaction.
(2) The forecasted statement of income shall be presented in the same degree of detail as the pro forma condensed statement of income required by § 210.11-02(b)(3).
(3) Assumptions particularly relevant to the transaction and effects thereof should be clearly set forth.
(4) Historical condensed financial information of the registrant and the business acquired or to be acquired, if any, shall be presented for at least a recent 12 month period in parallel columns with the financial forecast.
(b) Such financial forecast shall be presented in accordance with the guidelines established by the American Institute of Certified Public Accountants.
(c) Forecasted earnings per share data shall be substituted for pro forma per share data.
(d) This rule does not permit the filing of a financial forecast in lieu of pro forma information required by generally accepted accounting principles.

Title 17 published on 2015-04-01.

No entries appear in the Federal Register after this date, for 17 CFR Part 210.

Title 17 published on 2015-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 17 CFR Part 210 after this date.

  • 2015-06-12; vol. 80 # 113 - Friday, June 12, 2015
    1. 80 FR 33590 - Investment Company Reporting Modernization
      GPO FDSys XML | Text
      Proposed rule.
      Comments should be received on or before August 11, 2015.
      17 CFR Parts 200, 210, 230, 232, 239, 240, 249, 270, 274