General Instructions as to Financial Statements | Midpage

Collections
Code of Federal Regulations

ECFRc7e266859632387

General Instructions as to Financial Statements

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