CFR
- Title 1 - General Provisions
- Title 2 - Grants and Agreements
- Title 3 - The President
- Title 4 - Accounts
- Title 5 - Administrative Personnel
- Title 6 - Domestic Security
- Title 7 - Agriculture
- Title 8 - Aliens and Nationality
- Title 9 - Animals and Animal Products
- Title 10 - Energy
- Title 11 - Federal Elections
- Title 12 - Banks and Banking
- Title 13 - Business Credit and Assistance
- Title 14 - Aeronautics and Space
- Title 15 - Commerce and Foreign Trade
- Title 16 - Commercial Practices
- Title 17 - Commodity and Securities Exchanges
- Title 18 - Conservation of Power and Water Resources
- Title 19 - Customs Duties
- Title 20 - Employees' Benefits
- Title 21 - Food and Drugs
- Title 22 - Foreign Relations
- Title 23 - Highways
- Title 24 - Housing and Urban Development
- Title 25 - Indians
- Title 26 - Internal Revenue
- Title 27 - Alcohol, Tobacco Products and Firearms
- Title 28 - Judicial Administration
- Title 29 - Labor
- Title 30 - Mineral Resources
- Title 31 - Money and Finance: Treasury
- Title 32 - National Defense
- Title 33 - Navigation and Navigable Waters
- Title 34 - Education
- Title 35 - Panama Canal
- Title 36 - Parks, Forests, and Public Property
- Title 37 - Patents, Trademarks, and Copyrights
- Title 38 - Pensions, Bonuses, and Veterans' Relief
- Title 39 - Postal Service
- Title 40 - Protection of Environment
- Title 41 - Public Contracts and Property Management
- Title 42 - Public Health
- Title 43 - Public Lands: Interior
- Title 44 - Emergency Management and Assistance
- Title 45 - Public Welfare
- Title 46 - Shipping
- Title 47 - Telecommunication
- Title 48 - Federal Acquisition Regulations System
- Title 49 - Transportation
- Title 50 - Wildlife and Fisheries
PART 210—FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY A
- 210.1-01—Application of Regulation S-X (17 CFR part 210).
- 210.1-02—Definitions of terms used in Regulation S-X (17 CFR part 210).
- 210.2-01—Qualifications of accountants.
- 210.2-02—Accountants' reports and attestation reports.
- 210.2-03—Examination of financial statements by foreign government auditors.
- 210.2-04—Examination of financial statements of persons other than the registrant.
- 210.2-05—Examination of financial statements by more than one accountant.
- 210.2-06—Retention of audit and review records.
- 210.2-07—Communication with audit committees.
- 210.3-01—Consolidated balance sheets.
- 210.3-02—Consolidated statements of income and changes in financial positions.
- 210.3-03—Instructions to income statement requirements.
- 210.3-04—Changes in stockholders' equity and noncontrolling interests.
- 210.3-05—Financial statements of businesses acquired or to be acquired.
- 210.3-06—Financial statements covering a period of nine to twelve months.
- 210.3-09—Separate financial statements of subsidiaries not consolidated and 50 percent or less owned persons.
- 210.3-10—Financial statements of guarantors and issuers of guaranteed securities registered or being registered.
- 210.3-11—Financial statements of an inactive registrant.
- 210.3-12—Age of financial statements at effective date of registration statement or at mailing date of proxy statement.
- 210.3-13—Filing of other financial statements in certain cases.
- 210.3-14—Special instructions for real estate operations to be acquired.
- 210.3-15—Special provisions as to real estate investment trusts.
- 210.3-16—Financial statements of affiliates whose securities collateralize an issue registered or being registered.
- 210.3-17—Financial statements of natural persons.
- 210.3-18—Special provisions as to registered management investment companies and companies required to be registered as management investment companies.
- 210.3-20—Currency for financial statements of foreign private issuers.
- 210.3A-01—Application of § 210.3A-01 to § 210.3A-05.
- 210.3A-02—Consolidated financial statements of the registrant and its subsidiaries.
- 210.3A-03—Statement as to principles of consolidation or combination followed.
- 210.3A-04—Intercompany items and transactions.
- 210.3A-05—Special requirements as to public utility holding companies.
- 210.4-01—Form, order, and terminology.
- 210.4-02—Items not material.
- 210.4-03—Inapplicable captions and omission of unrequired or inapplicable financial statements.
- 210.4-04—Omission of substantially identical notes.
- 210.4-07—Discount on shares.
- 210.4-08—General notes to financial statements.
- 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.
- 210.5-01—Application of §§ 210.5-01 to 210.5-04.
- 210.5-02—Balance sheets.
- 210.5-03—Income statements.
- 210.5-04—What schedules are to be filed.
- 210.6-01—Application of §§ 210.6-01 to 210.6-10.
- 210.6-02—Definition of certain terms.
- 210.6-03—Special rules of general application to registered investment companies.
- 210.6-04—Balance sheets.
- 210.6-05—Statements of net assets.
- 210.6-06—Special provisions applicable to the balance sheets of issuers of face-amount certificates.
- 210.6-07—Statements of operations.
- 210.6-08—Special provisions applicable to the statements of operations of issuers of face-amount certificates.
- 210.6-09—Statements of changes in net assets.
- 210.6-10—What schedules are to be filed.
- 210.6A-01—Application of §§ 210.6A-01 to 210.6A-05.
- 210.6A-02—Special rules applicable to employee stock purchase, savings and similar plans.
- 210.6A-03—Statements of financial condition.
- 210.6A-04—Statements of income and changes in plan equity.
- 210.6A-05—What schedules are to be filed.
- 210.7-01—Application of §§ 210.7-01 to 210.7-05.
- 210.7-02—General requirement.
- 210.7-03—Balance sheets.
- 210.7-04—Income statements.
- 210.7-05—What schedules are to be filed.
- 210.8-01—Preliminary Notes to Article 8.
- 210.8-02—Annual financial statements.
- 210.8-03—Interim financial statements.
- 210.8-04—Financial statements of businesses acquired or to be acquired.
- 210.8-05—Pro forma financial information.
- 210.8-06—Real estate operations acquired or to be acquired.
- 210.8-07—Limited partnerships.
- 210.8-08—Age of financial statements.
- 210.9-01—Application of §§ 210.9-01 to 210.9-07
- 210.9-02—General requirement.
- 210.9-03—Balance sheets.
- 210.9-04—Income statements.
- 210.9-05—Foreign activities.
- 210.9-06—Condensed financial information of registrant.
- 210.10-01—Interim financial statements.
- 210.11-01—Presentation requirements.
- 210.11-02—Preparation requirements.
- 210.11-03—Presentation of financial forecast.
- 210.12-01—Application of §§ 210.12-01 to 210.12-29.
- 210.12-04—Condensed financial information of registrant.
- 210.12-09—Valuation and qualifying accounts.
- 210.12-12—Investments in securities of unaffiliated issuers.
- 210.12-12A—Investments—securities sold short.
- 210.12-12B—Open option contracts written.
- 210.12-12C—Summary schedule of investments in securities of unaffiliated issuers.
- 210.12-13—Investments other than securities.
- 210.12-14—Investments in and advances to affiliates.
- 210.12-15—Summary of investments—other than investments in related parties.
- 210.12-16—Supplementary insurance information.
- 210.12-17—Reinsurance.
- 210.12-18—Supplemental information (for property-casualty insurance underwriters).
- 210.12-21—Investments in securities of unaffiliated issuers.
- 210.12-22—Investments in and advances to affiliates and income thereon.
- 210.12-23—Mortgage loans on real estate and interest earned on mortgages. 1
- 210.12-24—Real estate owned and rental income. 1
- 210.12-25—Supplementary profit and loss information.
- 210.12-26—Certificate reserves.
- 210.12-27—Qualified assets on deposit. 1
- 210.12-28—Real estate and accumulated depreciation. 1
- 210.12-29—Mortgage loans on real estate. 1
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