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Electronic Code of Federal Regulations

e-CFR data is current as of July 14, 2020

Amendment


17 CFR--PART 229

View Printed Federal Register page 85 FR 33351 in PDF format.

Amendment(s) published June 1, 2020, in 85 FR 33351

Effective Dates: Aug. 1, 2020

2. Amend §229.601 by revising paragraphs (b)(101)(i) introductory text, (b)(101)(i)(C), (b)(101)(ii)(A), and (b)(101)(iii) to read as follows:

§229.601   (Item 601) Exhibits.

*   *   *   *   *

(b) *  *  *

(101) *  *  *

(i) Required to be submitted. Required to be submitted to the Commission in the manner provided by §232.405 of this chapter if the registrant is not registered under the Investment Company Act of 1940 (15 U.S.C. 80a-1 et seq.), except that an Interactive Data File:

*   *   *   *   *

(C) Is required for a Form 8-K (§249.308 of this chapter):

(1) Only when the Form 8-K contains audited annual financial statements that are a revised version of financial statements that previously were filed with the Commission and that have been revised pursuant to applicable accounting standards to reflect the effects of certain subsequent events, including a discontinued operation, a change in reportable segments or a change in accounting principle. In such case, the Interactive Data File will be required only as to such revised financial statements regardless of whether the Form 8-K contains other financial statements; and

(2) Except that a business development company as defined in Section 2(a)(48) of the Investment Company Act of 1940 (15 U.S.C. 80a-2(a)(48)) also is required to submit an Interactive Data File to the extent required by §232.405(b)(3)(iii) of this chapter.

(ii) *  *  *

(A) Registrant is not registered under the Investment Company Act of 1940 (15 U.S.C. 80a-1 et seq.); and

*   *   *   *   *

(iii) Not permitted to be submitted. Not permitted to be submitted to the Commission if the registrant is registered under the Investment Company Act of 1940 (15 U.S.C. 80a-1 et seq.).

*   *   *   *   *

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