Whenever this Chapter requires that a consolidating financial statement of a person be filed with the Commissioner, such statement shall include a schedule of eliminating entries, but need not include detail regarding any non-significant subsidiary of such person.

Note: Authority cited: Sections 321 and 334, Financial Code. Reference: Division 1.2, Financial Code.

History

1. Change without regulatory effect amending section filed 8-19-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 34).

2. Amendment of section and Note filed 8-11-2015; operative 10-1-2015 (Register 2015, No. 33).