Title 17

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

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 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PROVISIONS RELATING TO THE PREPARATION AND SUBMISSION OF DOCUMENTS IN PAPER FORMAT CONTAINED IN THIS REGULATION ARE SUPERSEDED BY THE PROVISIONS OF REGULATION S-T FOR DOCUMENTS REQUIRED TO BE FILED IN ELECTRONIC FORMAT.

17:3.0.1.1.8.0.17SUBJGRP 17
   Application of Regulation S-X (17 CFR Part 210)
17:3.0.1.1.8.0.17.1SECTION 210.1-01
   210.1-01 Application of Regulation S-X (17 CFR part 210).
17:3.0.1.1.8.0.17.2SECTION 210.1-02
   210.1-02 Definitions of terms used in Regulation S-X (17 CFR part 210).
17:3.0.1.1.8.0.18SUBJGRP 18
   Qualifications and Reports of Accountants
17:3.0.1.1.8.0.18.3SECTION 210.2-01
   210.2-01 Qualifications of accountants.
17:3.0.1.1.8.0.18.4SECTION 210.2-02
   210.2-02 Accountants' reports and attestation reports.
17:3.0.1.1.8.0.18.5SECTION 210.2-03
   210.2-03 Examination of financial statements by foreign government auditors.
17:3.0.1.1.8.0.18.6SECTION 210.2-04
   210.2-04 Examination of financial statements of persons other than the registrant.
17:3.0.1.1.8.0.18.7SECTION 210.2-05
   210.2-05 Examination of financial statements by more than one accountant.
17:3.0.1.1.8.0.18.8SECTION 210.2-06
   210.2-06 Retention of audit and review records.
17:3.0.1.1.8.0.18.9SECTION 210.2-07
   210.2-07 Communication with audit committees.
17:3.0.1.1.8.0.19SUBJGRP 19
   General Instructions as to Financial Statements
17:3.0.1.1.8.0.20SUBJGRP 20
   Consolidated and Combined Financial Statements
17:3.0.1.1.8.0.20.10SECTION 210.3-01
   210.3-01 Consolidated balance sheets.
17:3.0.1.1.8.0.20.11SECTION 210.3-02
   210.3-02 Consolidated statements of comprehensive income and cash flows.
17:3.0.1.1.8.0.20.12SECTION 210.3-03
   210.3-03 Instructions to statement of comprehensive income requirements.
17:3.0.1.1.8.0.20.13SECTION 210.3-04
   210.3-04 Changes in stockholders' equity and noncontrolling interests.
17:3.0.1.1.8.0.20.14SECTION 210.3-05
   210.3-05 Financial statements of businesses acquired or to be acquired.
17:3.0.1.1.8.0.20.15SECTION 210.3-06
   210.3-06 Financial statements covering a period of nine to twelve months.
17:3.0.1.1.8.0.20.16SECTION 210.3-07 - 210.3-08
   210.3-07--210.3-08 [Reserved]
17:3.0.1.1.8.0.20.17SECTION 210.3-09
   210.3-09 Separate financial statements of subsidiaries not consolidated and 50 percent or less owned persons.
17:3.0.1.1.8.0.20.18SECTION 210.3-10
   210.3-10 Financial statements of guarantors and issuers of guaranteed securities registered or being registered.
17:3.0.1.1.8.0.20.19SECTION 210.3-11
   210.3-11 Financial statements of an inactive registrant.
17:3.0.1.1.8.0.20.20SECTION 210.3-12
   210.3-12 Age of financial statements at effective date of registration statement or at mailing date of proxy statement.
17:3.0.1.1.8.0.20.21SECTION 210.3-13
   210.3-13 Filing of other financial statements in certain cases.
17:3.0.1.1.8.0.20.22SECTION 210.3-14
   210.3-14 Special instructions for financial statements of real estate operations acquired or to be acquired.
17:3.0.1.1.8.0.20.23SECTION 210.3-15
   210.3-15 Special provisions as to real estate investment trusts.
17:3.0.1.1.8.0.20.24SECTION 210.3-16
   210.3-16 Financial statements of affiliates whose securities collateralize an issue registered or being registered.
17:3.0.1.1.8.0.20.25SECTION 210.3-17
   210.3-17 Financial statements of natural persons.
17:3.0.1.1.8.0.20.26SECTION 210.3-18
   210.3-18 Special provisions as to registered management investment companies and companies required to be registered as management investment companies.
17:3.0.1.1.8.0.20.27SECTION 210.3-19
   210.3-19 [Reserved]
17:3.0.1.1.8.0.20.28SECTION 210.3-20
   210.3-20 Currency for financial statements.
17:3.0.1.1.8.0.20.29SECTION 210.3A-01
   210.3A-01 [Reserved]
17:3.0.1.1.8.0.20.30SECTION 210.3A-02
   210.3A-02 Consolidated financial statements of the registrant and its subsidiaries.
17:3.0.1.1.8.0.20.31SECTION 210.3A-03
   210.3A-03 Statement as to principles of consolidation or combination followed.
17:3.0.1.1.8.0.20.32SECTION 210.3A-04
   210.3A-04 [Reserved]
17:3.0.1.1.8.0.21SUBJGRP 21
   Rules of General Application
17:3.0.1.1.8.0.21.33SECTION 210.4-01
   210.4-01 Form, order, and terminology.
17:3.0.1.1.8.0.21.34SECTION 210.4-02
   210.4-02 Items not material.
17:3.0.1.1.8.0.21.35SECTION 210.4-03
   210.4-03 Inapplicable captions and omission of unrequired or inapplicable financial statements.
17:3.0.1.1.8.0.21.36SECTION 210.4-04
   210.4-04 Omission of substantially identical notes.
17:3.0.1.1.8.0.21.37SECTION 210.4-05 - 210.4-06
   210.4-05--210.4-06 [Reserved]
17:3.0.1.1.8.0.21.38SECTION 210.4-07
   210.4-07 Discount on shares.
17:3.0.1.1.8.0.21.39SECTION 210.4-08
   210.4-08 General notes to financial statements.
17:3.0.1.1.8.0.21.40SECTION 210.4-9
   210.4-9 [Reserved]
17:3.0.1.1.8.0.21.41SECTION 210.4-10
   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.
17:3.0.1.1.8.0.22SUBJGRP 22
   Commercial and Industrial Companies
17:3.0.1.1.8.0.22.42SECTION 210.5-01
   210.5-01 Application of §§ 210.5-01 to 210.5-04.
17:3.0.1.1.8.0.22.43SECTION 210.5-02
   210.5-02 Balance sheets.
17:3.0.1.1.8.0.22.44SECTION 210.5-03
   210.5-03 Statements of comprehensive income.
17:3.0.1.1.8.0.22.45SECTION 210.5-04
   210.5-04 What schedules are to be filed.
17:3.0.1.1.8.0.23SUBJGRP 23
   Registered Investment Companies and Business Development Companies
17:3.0.1.1.8.0.23.46SECTION 210.6-01
   210.6-01 Application of §§ 210.6-01 to 210.6-10.
17:3.0.1.1.8.0.23.47SECTION 210.6-02
   210.6-02 Definition of certain terms.
17:3.0.1.1.8.0.23.48SECTION 210.6-03
   210.6-03 Special rules of general application to registered investment companies and business development companies.
17:3.0.1.1.8.0.23.49SECTION 210.6-04
   210.6-04 Balance sheets.
17:3.0.1.1.8.0.23.50SECTION 210.6-05
   210.6-05 Statements of net assets.
17:3.0.1.1.8.0.23.51SECTION 210.6-06
   210.6-06 Special provisions applicable to the balance sheets of issuers of face-amount certificates.
17:3.0.1.1.8.0.23.52SECTION 210.6-07
   210.6-07 Statements of operations.
17:3.0.1.1.8.0.23.53SECTION 210.6-08
   210.6-08 Special provisions applicable to the statements of operations of issuers of face-amount certificates.
17:3.0.1.1.8.0.23.54SECTION 210.6-09
   210.6-09 Statements of changes in net assets.
17:3.0.1.1.8.0.23.55SECTION 210.6-10
   210.6-10 What schedules are to be filed.
17:3.0.1.1.8.0.23.56SECTION 210.6-11
   210.6-11 Financial statements of funds acquired or to be acquired.
17:3.0.1.1.8.0.24SUBJGRP 24
   Employee Stock Purchase, Savings and Similar Plans
17:3.0.1.1.8.0.24.57SECTION 210.6A-01
   210.6A-01 Application of §§ 210.6A-01 to 210.6A-05.
17:3.0.1.1.8.0.24.58SECTION 210.6A-02
   210.6A-02 Special rules applicable to employee stock purchase, savings and similar plans.
17:3.0.1.1.8.0.24.59SECTION 210.6A-03
   210.6A-03 Statements of financial condition.
17:3.0.1.1.8.0.24.60SECTION 210.6A-04
   210.6A-04 Statements of comprehensive income and changes in plan equity.
17:3.0.1.1.8.0.24.61SECTION 210.6A-05
   210.6A-05 What schedules are to be filed.
17:3.0.1.1.8.0.25SUBJGRP 25
   Insurance Companies
17:3.0.1.1.8.0.25.62SECTION 210.7-01
   210.7-01 Application of §§ 210.7-01 to 210.7-05.
17:3.0.1.1.8.0.25.63SECTION 210.7-02
   210.7-02 General requirement.
17:3.0.1.1.8.0.25.64SECTION 210.7-03
   210.7-03 Balance sheets.
17:3.0.1.1.8.0.25.65SECTION 210.7-04
   210.7-04 Statements of comprehensive income.
17:3.0.1.1.8.0.25.66SECTION 210.7-05
   210.7-05 What schedules are to be filed.
17:3.0.1.1.8.0.26SUBJGRP 26
   Article 8 Financial Statements of Smaller Reporting Companies
17:3.0.1.1.8.0.26.67SECTION 210.8-01
   210.8-01 General requirements for Article 8.
17:3.0.1.1.8.0.26.68SECTION 210.8-02
   210.8-02 Annual financial statements.
17:3.0.1.1.8.0.26.69SECTION 210.8-03
   210.8-03 Interim financial statements.
17:3.0.1.1.8.0.26.70SECTION 210.8-04
   210.8-04 Financial statements of businesses acquired or to be acquired.
17:3.0.1.1.8.0.26.71SECTION 210.8-05
   210.8-05 Pro forma financial information.
17:3.0.1.1.8.0.26.72SECTION 210.8-06
   210.8-06 Real estate operations acquired or to be acquired.
17:3.0.1.1.8.0.26.73SECTION 210.8-07
   210.8-07 Limited partnerships.
17:3.0.1.1.8.0.26.74SECTION 210.8-08
   210.8-08 Age of financial statements.
17:3.0.1.1.8.0.27SUBJGRP 27
   Bank Holding Companies
17:3.0.1.1.8.0.27.75SECTION 210.9-01
   210.9-01 Application of §§ 210.9-01 to 210.9-07
17:3.0.1.1.8.0.27.76SECTION 210.9-02
   210.9-02 General requirement.
17:3.0.1.1.8.0.27.77SECTION 210.9-03
   210.9-03 Balance sheets.
17:3.0.1.1.8.0.27.78SECTION 210.9-04
   210.9-04 Statements of comprehensive income.
17:3.0.1.1.8.0.27.79SECTION 210.9-05
   210.9-05 Foreign activities.
17:3.0.1.1.8.0.27.80SECTION 210.9-06
   210.9-06 Condensed financial information of registrant.
17:3.0.1.1.8.0.27.81SECTION 210.9-07
   210.9-07 [Reserved]
17:3.0.1.1.8.0.28SUBJGRP 28
   Interim Financial Statements
17:3.0.1.1.8.0.28.82SECTION 210.10-01
   210.10-01 Interim financial statements.
17:3.0.1.1.8.0.29SUBJGRP 29
   Pro Forma Financial Information
17:3.0.1.1.8.0.29.83SECTION 210.11-01
   210.11-01 Presentation requirements.
17:3.0.1.1.8.0.29.84SECTION 210.11-02
   210.11-02 Preparation requirements.
17:3.0.1.1.8.0.29.85SECTION 210.11-03
   210.11-03 Presentation of financial forecast.
17:3.0.1.1.8.0.30SUBJGRP 30
   Form and Content of Schedules
17:3.0.1.1.8.0.31SUBJGRP 31
   general
17:3.0.1.1.8.0.31.86SECTION 210.12-01
   210.12-01 Application of §§ 210.12-01 to 210.12-29.
17:3.0.1.1.8.0.31.87SECTION 210.12-02 - 210.12-03
   210.12-02--210.12-03 [Reserved]
17:3.0.1.1.8.0.31.88SECTION 210.12-04
   210.12-04 Condensed financial information of registrant.
17:3.0.1.1.8.0.31.89SECTION 210.12-05 - 210.12-08
   210.12-05--210.12-08 [Reserved]
17:3.0.1.1.8.0.31.90SECTION 210.12-09
   210.12-09 Valuation and qualifying accounts.
17:3.0.1.1.8.0.31.91SECTION 210.12-10 - 210.12-11
   210.12-10--210.12-11 [Reserved]
17:3.0.1.1.8.0.32SUBJGRP 32
   For Management Investment Companies
17:3.0.1.1.8.0.32.92SECTION 210.12-12
   210.12-12 Investments in securities of unaffiliated issuers.
17:3.0.1.1.8.0.32.93SECTION 210.12-12A
   210.12-12A Investments - securities sold short.
17:3.0.1.1.8.0.32.94SECTION 210.12-12B
   210.12-12B Summary schedule of investments in securities of unaffiliated issuers.
17:3.0.1.1.8.0.32.95SECTION 210.12-12C
   210.12-12C [Reserved]
17:3.0.1.1.8.0.32.96SECTION 210.12-13
   210.12-13 Open option contracts written.
17:3.0.1.1.8.0.32.97SECTION 210.12-13A
   210.12-13A Open futures contracts.
17:3.0.1.1.8.0.32.98SECTION 210.12-13B
   210.12-13B Open forward foreign currency contracts.
17:3.0.1.1.8.0.32.99SECTION 210.12-13C
   210.12-13C Open swap contracts.
17:3.0.1.1.8.0.32.100SECTION 210.12-13D
   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.
17:3.0.1.1.8.0.32.101SECTION 210.12-14
   210.12-14 Investments in and advances to affiliates.
17:3.0.1.1.8.0.32.102SECTION 210.12-15
   210.12-15 Summary of investments - other than investments in related parties.
17:3.0.1.1.8.0.32.103SECTION 210.12-16
   210.12-16 Supplementary insurance information.
17:3.0.1.1.8.0.32.104SECTION 210.12-17
   210.12-17 Reinsurance.
17:3.0.1.1.8.0.32.105SECTION 210.12-18
   210.12-18 Supplemental information (for property-casualty insurance underwriters).
17:3.0.1.1.8.0.33SUBJGRP 33
   for face-amount certificate investment companies
17:3.0.1.1.8.0.33.106SECTION 210.12-21
   210.12-21 Investments in securities of unaffiliated issuers.
17:3.0.1.1.8.0.33.107SECTION 210.12-22
   210.12-22 Investments in and advances to affiliates and income thereon.
17:3.0.1.1.8.0.33.108SECTION 210.12-23
   210.12-23 Mortgage loans on real estate and interest earned on mortgages. 1
17:3.0.1.1.8.0.33.109SECTION 210.12-24
   210.12-24 Real estate owned and rental income. 1
17:3.0.1.1.8.0.33.110SECTION 210.12-25
   210.12-25 Supplementary profit and loss information.
17:3.0.1.1.8.0.33.111SECTION 210.12-26
   210.12-26 Certificate reserves.
17:3.0.1.1.8.0.33.112SECTION 210.12-27
   210.12-27 Qualified assets on deposit. 1
17:3.0.1.1.8.0.34SUBJGRP 34
   for certain real estate companies
17:3.0.1.1.8.0.34.113SECTION 210.12-28
   210.12-28 Real estate and accumulated depreciation. 1
17:3.0.1.1.8.0.34.114SECTION 210.12-29
   210.12-29 Mortgage loans on real estate. 1
17:3.0.1.1.8.0.35SUBJGRP 35
   Financial and Non-Financial Disclosures for Certain Securities Registered or Being Registered
17:3.0.1.1.8.0.35.115SECTION 210.13-01
   210.13-01 Guarantors and issuers of guaranteed securities registered or being registered.
17:3.0.1.1.8.0.35.116SECTION 210.13-02
   210.13-02 Affiliates whose securities collateralize securities registered or being registered.