CFR›Title 46›Chapter II›Part 232 ContainsSections 232.1–232.3; Subject groups Balance Sheet–Income StatementCorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 PART 232—UNIFORM FINANCIAL REPORTING REQUIREMENTS Contents 232.1 § 232.1 Purpose and applicability. 232.2 § 232.2 General instructions. 232.3 § 232.3 Chart of accounts. Balance Sheet Balance Sheet Section 232.4 Income Statement Income Statement Sections 232.5–232.6 AuthoritySection 204(b), Merchant Marine Act, 1936, as amended (46 App. U.S.C. 1114(b)); 49 CFR 1.66.Source48 FR 30122, June 30, 1983, unless otherwise noted. Previous 221 Part 221—Regulated Transactions Involving Documented Vessels and Other Maritime Interests Next 249 Part 249—Approval of Underwriters for Marine Hull Insurance