17 CFR § 229.1010 - (Item 1010) Financial statements.
(a) Financial information. Furnish the following financial information:
(1) Audited financial statements for the two fiscal years required to be filed with the company's most recent annual report under sections 13 and 15(d) of the Exchange Act (15 U.S.C. 78m; 15 U.S.C. 78o);
(2) Unaudited balance sheets, comparative year-to-date statements of comprehensive income (as defined in § 210.1-02 of Regulation S-X of this chapter) and related earnings per share data and statements of cash flows required to be included in the company's most recent quarterly report filed under the Exchange Act; and
(4) Book value per share as of the date of the most recent balance sheet presented.
(b) Pro forma information. If material, furnish pro forma information disclosing the effect of the transaction on:
(1) The company's balance sheet as of the date of the most recent balance sheet presented under paragraph (a) of this section;
(c) Summary information. Furnish a fair and adequate summary of the information specified in paragraphs (a) and (b) of this section for the same periods specified. A fair and adequate summary includes:
(1) The summarized financial information specified in § 210.1-02(bb)(1) of this chapter;
(2) Income per common share from continuing operations (basic and diluted, if applicable);
(3) Net income per common share (basic and diluted, if applicable);
(5) Book value per share as of the date of the most recent balance sheet; and
(6) If material, pro forma data for the summarized financial information specified in paragraphs (c)(1) through (c)(5) of this section disclosing the effect of the transaction.