17 CFR Part 210 - PART 210—FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975
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Application of Regulation S-X (17 CFR Part 210) (§§ 210.1-01 - 210.1-02)
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Qualifications and Reports of Accountants (§§ 210.2-01 - 210.2-07)
- § 210.2-01 Qualifications of accountants.
- § 210.2-02 Accountants' reports and attestation reports.
- § 210.2-03 Examination of financial statements by foreign government auditors.
- § 210.2-04 Examination of financial statements of persons other than the registrant.
- § 210.2-05 Examination of financial statements by more than one accountant.
- § 210.2-06 Retention of audit and review records.
- § 210.2-07 Communication with audit committees.
Source: Sections 210.2-01 through 210.2-05 appear at 37 FR 14594, July 21, 1972, unless otherwise noted. -
General Instructions as to Financial Statements (§ - )
Source: Sections 210.3-01 through 210.3-16 appear at 45 FR 63687, Sept. 25, 1980, unless otherwise noted. - § 210.3-01 Consolidated balance sheets.
- § 210.3-02 Consolidated statements of comprehensive income and cash flows.
- § 210.3-03 Instructions to statement of comprehensive income requirements.
- § 210.3-04 Changes in stockholders' equity and noncontrolling interests.
- § 210.3-05 Financial statements of businesses acquired or to be acquired.
- § 210.3-06 Financial statements covering a period of nine to twelve months.
- §§ 210.3-07--210.3-08 [Reserved]
- § 210.3-09 Separate financial statements of subsidiaries not consolidated and 50 percent or less owned persons.
- § 210.3-10 Financial statements of guarantors and issuers of guaranteed securities registered or being registered.
- § 210.3-11 Financial statements of an inactive registrant.
- § 210.3-12 Age of financial statements at effective date of registration statement or at mailing date of proxy statement.
- § 210.3-13 Filing of other financial statements in certain cases.
- § 210.3-14 Special instructions for financial statements of real estate operations acquired or to be acquired.
- § 210.3-15 Special provisions as to real estate investment trusts.
- § 210.3-16 Financial statements of affiliates whose securities collateralize an issue registered or being registered.
- § 210.3-17 Financial statements of natural persons.
- § 210.3-18 Special provisions as to registered management investment companies and companies required to be registered as management investment companies.
- § 210.3-19 [Reserved]
- § 210.3-20 Currency for financial statements.
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Consolidated and Combined Financial Statements (§§ 210.3A-01 - 210.3A-04)
- § 210.3A-01 [Reserved]
- § 210.3A-02 Consolidated financial statements of the registrant and its subsidiaries.
- § 210.3A-03 Statement as to principles of consolidation or combination followed.
- § 210.3A-04 [Reserved]
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Rules of General Application (§§ 210.4-01 - 210.4-10)
- § 210.4-01 Form, order, and terminology.
- § 210.4-02 Items not material.
- § 210.4-03 Inapplicable captions and omission of unrequired or inapplicable financial statements.
- § 210.4-04 Omission of substantially identical notes.
- §§ 210.4-05--210.4-06 [Reserved]
- § 210.4-07 Discount on shares.
- § 210.4-08 General notes to financial statements.
- § 210.4-9 [Reserved]
- § 210.4-10 Financial accounting and reporting for oil and gas producing activities pursuant to the Federal securities laws and the Energy Policy and Conservation Act of 1975.
Source: Sections 210.4-01 through 210.4-10 appear at 45 FR 63669, Sept. 25, 1980, unless otherwise noted. -
Commercial and Industrial Companies (§§ 210.5-01 - 210.5-04)
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Registered Investment Companies and Business Development Companies (§§ 210.6-01 - 210.6-11)
- § 210.6-01 Application of §§ 210.6-01 to 210.6-11.
- § 210.6-02 Definition of certain terms.
- § 210.6-03 Special rules of general application to registered investment companies and business development companies.
- § 210.6-04 Balance sheets.
- § 210.6-05 Statements of net assets.
- § 210.6-06 Special provisions applicable to the balance sheets of issuers of face-amount certificates.
- § 210.6-07 Statements of operations.
- § 210.6-08 Special provisions applicable to the statements of operations of issuers of face-amount certificates.
- § 210.6-09 Statements of changes in net assets.
- § 210.6-10 What schedules are to be filed.
- § 210.6-11 Financial statements of funds acquired or to be acquired.
Source: Sections 210.6-01 through 210.6-10 appear at 47 FR 56838, Dec. 21, 1982, unless otherwise noted. -
Employee Stock Purchase, Savings and Similar Plans (§§ 210.6A-01 - 210.6A-05)
- § 210.6A-01 Application of §§ 210.6A-01 to 210.6A-05.
- § 210.6A-02 Special rules applicable to employee stock purchase, savings and similar plans.
- § 210.6A-03 Statements of financial condition.
- § 210.6A-04 Statements of comprehensive income and changes in plan equity.
- § 210.6A-05 What schedules are to be filed.
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Insurance Companies (§§ 210.7-01 - 210.7-05)
- § 210.7-01 Application of §§ 210.7-01 to 210.7-05.
- § 210.7-02 General requirement.
- § 210.7-03 Balance sheets.
- § 210.7-04 Statements of comprehensive income.
- § 210.7-05 What schedules are to be filed.
Source: Sections 210.7-01 through 210.7-05 appears at 46 FR 54335, Nov. 2, 1981, unless otherwise noted. -
Article 8 Financial Statements of Smaller Reporting Companies (§§ 210.8-01 - 210.8-08)
- § 210.8-01 General requirements for Article 8.
- § 210.8-02 Annual financial statements.
- § 210.8-03 Interim financial statements.
- § 210.8-04 Financial statements of businesses acquired or to be acquired.
- § 210.8-05 Pro forma financial information.
- § 210.8-06 Real estate operations acquired or to be acquired.
- § 210.8-07 Limited partnerships.
- § 210.8-08 Age of financial statements.
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Bank Holding Companies (§§ 210.9-01 - 210.9-07)
- § 210.9-01 Application of §§ 210.9-01 to 210.9-07.
- § 210.9-02 General requirement.
- § 210.9-03 Balance sheets.
- § 210.9-04 Statements of comprehensive income.
- § 210.9-05 Foreign activities.
- § 210.9-06 Condensed financial information of registrant.
- § 210.9-07 [Reserved]
Source: Sections 210.9-01 through 210.9-07 appear at 48 FR 11107, Mar. 16, 1983, unless otherwise noted. -
Interim Financial Statements (§ 210.10-01)
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Pro Forma Financial Information (§§ 210.11-01 - 210.11-03)
- § 210.11-01 Presentation requirements.
- § 210.11-02 Preparation requirements.
- § 210.11-03 Presentation of financial forecast.
Source: Sections 210.11-01 through 210.11-03 appear at 47 FR 29837, July 9, 1982, unless otherwise noted. -
Form and Content of Schedules (§ - )
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general (§§ 210.12-01 - 210.12-10--210.12-11)
- § 210.12-01 Application of §§ 210.12-01 to 210.12-29.
- §§ 210.12-02--210.12-03 [Reserved]
- § 210.12-04 Condensed financial information of registrant.
- § 210.12-05--210.12-08 [Reserved]
- § 210.12-09 Valuation and qualifying accounts.
- §§ 210.12-10--210.12-11 [Reserved]
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For Management Investment Companies (§§ 210.12-12 - 210.12-18)
- § 210.12-12 Investments in securities of unaffiliated issuers.
- § 210.12-12A Investments—securities sold short.
- § 210.12-12B Summary schedule of investments in securities of unaffiliated issuers.
- § 210.12-12C [Reserved]
- § 210.12-13 Open option contracts written.
- § 210.12-13A Open futures contracts.
- § 210.12-13B Open forward foreign currency contracts.
- § 210.12-13C Open swap contracts.
- § 210.12-13D Investments other than those presented in §§ 210.12-12, 12-12A, 12-12B, 12-13, 12-13A, 12-13B, and 12-13C.
- § 210.12-14 Investments in and advances to affiliates.
- § 210.12-15 Summary of investments—other than investments in related parties.
- § 210.12-16 Supplementary insurance information.
- § 210.12-17 Reinsurance.
- § 210.12-18 Supplemental information (for property-casualty insurance underwriters).
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for face-amount certificate investment companies (§§ 210.12-21 - 210.12-27)
- § 210.12-21 Investments in securities of unaffiliated issuers.
- § 210.12-22 Investments in and advances to affiliates and income thereon.
- § 210.12-23 Mortgage loans on real estate and interest earned on mortgages. 1
- § 210.12-24 Real estate owned and rental income. 1
- § 210.12-25 Supplementary profit and loss information.
- § 210.12-26 Certificate reserves.
- § 210.12-27 Qualified assets on deposit. 1
Source: Sections 210.12-21 to 210.12-41 appear at 16 FR 348, Jan. 13, 1951, unless otherwise noted. Redesignated at 45 FR 63679, Sept. 25, 1980. -
for certain real estate companies (§§ 210.12-28 - 210.12-29)
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Financial and Non-Financial Disclosures for Certain Securities Registered or Being Registered (§§ 210.13-01 - 210.13-02)
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—XXX (§ 210.15-01)
Authority:
15 U.S.C. 77f, 77g, 77h, 77j, 77s, 77z-2, 77z-3, 77aa(25), 77aa(26), 77nn(25), 77nn(26), 78c, 78j-1, 78l, 78m, 78n, 78o(d), 78q, 78u-5, 78w, 78ll, 78mm, 80a-8, 80a-20, 80a-29, 80a-30, 80a-31, 80a-37(a), 80b-3, 80b-11, 7202 and 7262, and sec. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012), unless otherwise noted.
ATTENTION ELECTRONIC FILERS
THIS REGULATION SHOULD BE READ IN CONJUNCTION WITH REGULATION S-T (PART 232 OF THIS CHAPTER), WHICH GOVERNS THE PREPARATION AND SUBMISSION OF DOCUMENTS IN ELECTRONIC FORMAT. MANY PROVISIONS RELATING TO THE PREPARATION AND SUBMISSION OF DOCUMENTS IN PAPER FORMAT CONTAINED IN THIS REGULATION ARE SUPERSEDED BY THE PROVISIONS OF REGULATION S-T FOR DOCUMENTS REQUIRED TO BE FILED IN ELECTRONIC FORMAT.
Note:
These instructions specify the balance sheets and statements of income and cash flows to be included in disclosure documents prepared in accordance with Regulation S-X. Other portions of Regulation S-X govern the examination, form and content of such financial statements, including the basis of consolidation and the schedules to be filed. The financial statements described below shall be audited unless otherwise indicated.
For filings under the Securities Act of 1933, attention is directed to § 230.411(b) regarding incorporation by reference to financial statements and to section 10(a)(3) of the Act regarding information required in the prospectus.
For filings under the Securities Exchange Act of 1934, attention is directed to § 240.12b-23 regarding incorporation by reference and § 240.12b-36 regarding use of financial statements filed under other acts.
[45 FR 63687, Sept. 25, 1980, as amended at 57 FR 45292, Oct. 1, 1992]