17 CFR 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

  1. 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.
  2. § 210.3-01 Consolidated balance sheets.
  3. § 210.3-02 Consolidated statements of comprehensive income and cash flows.
  4. § 210.3-03 Instructions to statement of comprehensive income requirements.
  5. § 210.3-04 Changes in stockholders' equity and noncontrolling interests.
  6. § 210.3-05 Financial statements of businesses acquired or to be acquired.
  7. § 210.3-06 Financial statements covering a period of nine to twelve months.
  8. §§ 210.3-07--210.3-08 [Reserved]
  9. § 210.3-09 Separate financial statements of subsidiaries not consolidated and 50 percent or less owned persons.
  10. § 210.3-10 Financial statements of guarantors and issuers of guaranteed securities registered or being registered.
  11. § 210.3-11 Financial statements of an inactive registrant.
  12. § 210.3-12 Age of financial statements at effective date of registration statement or at mailing date of proxy statement.
  13. § 210.3-13 Filing of other financial statements in certain cases.
  14. § 210.3-14 Special instructions for real estate operations to be acquired.
  15. § 210.3-15 Special provisions as to real estate investment trusts.
  16. § 210.3-16 Financial statements of affiliates whose securities collateralize an issue registered or being registered.
  17. § 210.3-17 Financial statements of natural persons.
  18. § 210.3-18 Special provisions as to registered management investment companies and companies required to be registered as management investment companies.
  19. § 210.3-19 [Reserved]
  20. § 210.3-20 Currency for financial statements.
  21. Consolidated and Combined Financial Statements (§§ 210.3A-01 - 210.3A-04)
    1. § 210.3A-01 [Reserved]
    2. § 210.3A-02 Consolidated financial statements of the registrant and its subsidiaries.
    3. § 210.3A-03 Statement as to principles of consolidation or combination followed.
    4. § 210.3A-04 [Reserved]
  22. Insurance Companies (§§ 210.7-01 - 210.7-05)
    1. § 210.7-01 Application of §§ 210.7-01 to 210.7-05.
    2. § 210.7-02 General requirement.
    3. § 210.7-03 Balance sheets.
    4. § 210.7-04 Statements of comprehensive income.
    5. § 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.
  23. Bank Holding Companies (§§ 210.9-01 - 210.9-07)
    1. § 210.9-01 Application of §§ 210.9-01 to 210.9-07
    2. § 210.9-02 General requirement.
    3. § 210.9-03 Balance sheets.
    4. § 210.9-04 Statements of comprehensive income.
    5. § 210.9-05 Foreign activities.
    6. § 210.9-06 Condensed financial information of registrant.
    7. § 210.9-07 [Reserved]
    Source: Sections 210.9-01 through 210.9-07 appear at 48 FR 11107, Mar. 16, 1983, unless otherwise noted.
  24. Interim Financial Statements (§ 210.10-01)
    1. § 210.10-01 Interim financial statements.
  25. Pro Forma Financial Information (§§ 210.11-01 - 210.11-03)
    1. § 210.11-01 Presentation requirements.
    2. § 210.11-02 Preparation requirements.
    3. § 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.
  26. Form and Content of Schedules (§ - )
  27. general (§§ 210.12-01 - 210.12-10--210.12-11)
    1. § 210.12-01 Application of §§ 210.12-01 to 210.12-29.
    2. §§ 210.12-02--210.12-03 [Reserved]
    3. § 210.12-04 Condensed financial information of registrant.
    4. § 210.12-05--210.12-08 [Reserved]
    5. § 210.12-09 Valuation and qualifying accounts.
    6. §§ 210.12-10--210.12-11 [Reserved]
  28. Financial and Non-Financial Disclosures for Certain Securities Registered or Being Registered (§ 210.13-01--210.13-02)
    1. § 210.13-01--210.13-02 xxx
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]
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