General Instructions as to Financial Statements

Contents

• 210.3-01
  § 210.3-01 Consolidated balance sheets.
• 210.3-02
  § 210.3-02 Consolidated statements of comprehensive income and cash flows.
• 210.3-03
  § 210.3-03 Instructions to statement of comprehensive income requirements.
• 210.3-04
  § 210.3-04 Changes in stockholders' equity and noncontrolling interests.
• 210.3-05
  § 210.3-05 Financial statements of businesses acquired or to be acquired.
• 210.3-06
  § 210.3-06 Financial statements covering a period of nine to twelve months.
• 210.3-07 - 210.3-08
  §§ 210.3-07-210.3-08 [Reserved]
• 210.3-09
  § 210.3-09 Separate financial statements of subsidiaries not consolidated and 50 percent or less owned persons.
• 210.3-10
  § 210.3-10 Financial statements of guarantors and issuers of guaranteed securities registered or being registered.
• 210.3-11
  § 210.3-11 Financial statements of an inactive registrant.
• 210.3-12
  § 210.3-12 Age of financial statements at effective date of registration statement or at mailing date of proxy statement.
• 210.3-13
  § 210.3-13 Filing of other financial statements in certain cases.
• 210.3-14
  § 210.3-14 Special instructions for financial statements of real estate operations acquired or to be acquired.
• 210.3-15
  § 210.3-15 Special provisions as to real estate investment trusts.
• 210.3-16
  § 210.3-16 Financial statements of affiliates whose securities collateralize an issue registered or being registered.
• 210.3-17
  § 210.3-17 Financial statements of natural persons.
• 210.3-18
  § 210.3-18 Special provisions as to registered management investment companies and companies required to be registered as management investment companies.
• 210.3-19
  § 210.3-19 [Reserved]
• 210.3-20
  § 210.3-20 Currency for financial statements.
• 210.4-02
  § 210.4-02 Items not material.
• 210.4-03
  § 210.4-03 Inapplicable captions and omission of unrequired or inapplicable financial statements.
• 210.4-04
  § 210.4-04 Omission of substantially identical notes.
• 210.4-05 - 210.4-06
  §§ 210.4-05-210.4-06 [Reserved]
• 210.4-07
  § 210.4-07 Discount on shares.
• 210.4-08
  § 210.4-08 General notes to financial statements.
• 210.4-9
  § 210.4-9 [Reserved]
• 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.
• Consolidated and Combined Financial Statements
  Consolidated and Combined Financial Statements Sections 210.3A-01–210.3A-04
• Rules of General Application
  Rules of General Application Section 210.4-01