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Title 17

Displaying title 17, up to date as of 10/08/2026. Title 17 was last amended 10/08/2026.
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  1. Title 17 —Commodity and Securities Exchanges
  2. Chapter II —Securities and Exchange Commission
  3. 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
  4. General Instructions as to Financial Statements   View Full Text
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Title 17Commodity and Securities ExchangesPart / Section
Chapter IISecurities and Exchange Commission200 – 399
Part 210Form 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 1975210.1-01 – 210.15-01
General Instructions as to Financial Statements210.3-01 – 210.4-10
§ 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 [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.
Consolidated and Combined Financial Statements210.3A-01 – 210.3A-04
Rules of General Application210.4-01
§ 210.4-02Items not material.
§ 210.4-03Inapplicable captions and omission of unrequired or inapplicable financial statements.
§ 210.4-04Omission of substantially identical notes.
§§ 210.4-05-210.4-06 [Reserved]
§ 210.4-07Discount on shares.
§ 210.4-08General notes to financial statements.
§ 210.4-9 [Reserved]
§ 210.4-10Financial accounting and reporting for oil and gas producing activities pursuant to the Federal securities laws and the Energy Policy and Conservation Act of 1975.
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