17 CFR § 270.8b-4 - Interpretation of requirements.
Unless the context clearly shows otherwise:
(a) The forms require information only as to the company filing the registration statement or report.
(b) Whenever any fixed period of time in the past is indicated, such period shall be computed from the date of filing.
(c) Whenever words relate to the future, they have reference solely to present intention.
(d) Any words indicating the holder of a position or office include persons, by whatever titles designated, whose duties are those ordinarily performed by holders of such positions or officers.