Title 17, 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

118 sections

Section 210.1-01

Application of Regulation S-X (17 CFR part 210).

Section 210.1-02

Definitions of terms used in Regulation S-X (17 CFR part 210).

Section 210.2-01

Qualifications of accountants.

Section 210.2-02

Accountants' reports and attestation reports.

Section 210.2-03

Examination of financial statements by foreign government auditors.

Section 210.2-04

Examination of financial statements of persons other than the registrant.

Section 210.2-05

Examination of financial statements by more than one accountant.

Section 210.2-06

Retention of audit and review records.

Section 210.2-07

Communication with audit committees.

Section 210.3-01

Consolidated balance sheets.

Section 210.3-02

Consolidated statements of comprehensive income and cash flows.

Section 210.3-03

Instructions to statement of comprehensive income requirements.

Section 210.3-04

Changes in stockholders' equity and noncontrolling interests.

Section 210.3-05

Financial statements of businesses acquired or to be acquired.

Section 210.3-06

Financial statements covering a period of nine to twelve months.

Section 210.3-07 - 210.3-08

§§ 210.3-07-210.3-08 [Reserved]

Section 210.3-09

Separate financial statements of subsidiaries not consolidated and 50 percent or less owned persons.

Section 210.3-10

Financial statements of guarantors and issuers of guaranteed securities registered or being registered.

Section 210.3-11

Financial statements of an inactive registrant.

Section 210.3-12

Age of financial statements at effective date of registration statement or at mailing date of proxy statement.

Section 210.3-13

Filing of other financial statements in certain cases.

Section 210.3-14

Special instructions for financial statements of real estate operations acquired or to be acquired.

Section 210.3-15

Special provisions as to real estate investment trusts.

Section 210.3-16

Financial statements of affiliates whose securities collateralize an issue registered or being registered.

Section 210.3-17

Financial statements of natural persons.

Section 210.3-18

Special provisions as to registered management investment companies and companies required to be registered as management investment companies.

Section 210.3-19

[Reserved]

Section 210.3-20

Currency for financial statements.

Section 210.3A-01

[Reserved]

Section 210.3A-02

Consolidated financial statements of the registrant and its subsidiaries.

Section 210.3A-03

Statement as to principles of consolidation or combination followed.

Section 210.3A-04

[Reserved]

Section 210.4-01

Form, order, and terminology.

Section 210.4-02

Items not material.

Section 210.4-03

Inapplicable captions and omission of unrequired or inapplicable financial statements.

Section 210.4-04

Omission of substantially identical notes.

Section 210.4-05 - 210.4-06

§§ 210.4-05-210.4-06 [Reserved]

Section 210.4-07

Discount on shares.

Section 210.4-08

General notes to financial statements.

Section 210.4-9

[Reserved]

Section 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.

Section 210.5-01

Application of §§ 210.5-01 to 210.5-04.

Section 210.5-02

Balance sheets.

Section 210.5-03

Statements of comprehensive income.

Section 210.5-04

What schedules are to be filed.

Section 210.6-01

Application of §§ 210.6-01 to 210.6-11.

Section 210.6-02

Definition of certain terms.

Section 210.6-03

Special rules of general application to registered investment companies and business development companies.

Section 210.6-04

Balance sheets.

Section 210.6-05

Statements of net assets.

Section 210.6-06

Special provisions applicable to the balance sheets of issuers of face-amount certificates.

Section 210.6-07

Statements of operations.

Section 210.6-08

Special provisions applicable to the statements of operations of issuers of face-amount certificates.

Section 210.6-09

Statements of changes in net assets.

Section 210.6-10

What schedules are to be filed.

Section 210.6-11

Financial statements of funds acquired or to be acquired.

Section 210.6A-01

Application of §§ 210.6A-01 to 210.6A-05.

Section 210.6A-02

Special rules applicable to employee stock purchase, savings and similar plans.

Section 210.6A-03

Statements of financial condition.

Section 210.6A-04

Statements of comprehensive income and changes in plan equity.

Section 210.6A-05

What schedules are to be filed.

Section 210.7-01

Application of §§ 210.7-01 to 210.7-05.

Statements of comprehensive income.

Section 210.7-05

What schedules are to be filed.

Section 210.8-01

General requirements for Article 8.

Section 210.8-02

Annual financial statements.

Section 210.8-03

Interim financial statements.

Section 210.8-04

Financial statements of businesses acquired or to be acquired.

Section 210.8-05

Pro forma financial information.

Section 210.8-06

Real estate operations acquired or to be acquired.

Section 210.8-07

Limited partnerships.

Section 210.8-08

Age of financial statements.

Section 210.9-01

Application of §§ 210.9-01 to 210.9-07.

Statements of comprehensive income.

Section 210.9-05

Foreign activities.

Section 210.9-06

Condensed financial information of registrant.

Section 210.9-07

[Reserved]

Section 210.10-01

Interim financial statements.

Section 210.11-01

Presentation requirements.

Section 210.11-02

Preparation requirements.

Section 210.11-03

Presentation of financial forecast.

Section 210.12-01

Application of §§ 210.12-01 to 210.12-29.

Section 210.12-02 - 210.12-03

§§ 210.12-02-210.12-03 [Reserved]

Section 210.12-04

Condensed financial information of registrant.

Section 210.12-05 - 210.12-08

§ 210.12-05--210.12-08 [Reserved]

Section 210.12-09

Valuation and qualifying accounts.

Section 210.12-10 - 210.12-11

§§ 210.12-10-210.12-11 [Reserved]

Section 210.12-12

Investments in securities of unaffiliated issuers.

Section 210.12-12A

Investments—securities sold short.

Section 210.12-12B

Summary schedule of investments in securities of unaffiliated issuers.

Section 210.12-12C

[Reserved]

Section 210.12-13

Open option contracts written.

Section 210.12-13A

Open futures contracts.

Section 210.12-13B

Open forward foreign currency contracts.

Section 210.12-13C

Open swap contracts.

Section 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.

Section 210.12-14

Investments in and advances to affiliates.

Section 210.12-15

Summary of investments—other than investments in related parties.

Section 210.12-16

Supplementary insurance information.

Section 210.12-17

Reinsurance.

Section 210.12-18

Supplemental information (for property-casualty insurance underwriters).

Section 210.12-21

Investments in securities of unaffiliated issuers.

Section 210.12-22

Investments in and advances to affiliates and income thereon.

Section 210.12-23

Mortgage loans on real estate and interest earned on mortgages.

Section 210.12-24

Real estate owned and rental income.

Section 210.12-25

Supplementary profit and loss information.

Section 210.12-26

Certificate reserves.

Section 210.12-27

Qualified assets on deposit.

Section 210.12-28

Real estate and accumulated depreciation.

Section 210.12-29

Mortgage loans on real estate.

Section 210.13-01

Guarantors and issuers of guaranteed securities registered or being registered.

Section 210.13-02

Affiliates whose securities collateralize securities registered or being registered.

Section 210.14-01-02

§§ 210.14-01-02 xxx

Section 210.15-01

Acquisitions of businesses by a shell company (other than a business combination related shell company).