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Title 17

Displaying title 17, up to date as of 7/13/2026. Title 17 was last amended 6/25/2026.
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  1. Title 17 —Commodity and Securities Exchanges
  2. Chapter II —Securities and Exchange Commission
  3. Part 210   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
Application of Regulation S-X (17 CFR Part 210)210.1-01 – 210.1-02
§ 210.1-01Application of Regulation S-X (17 CFR part 210).
§ 210.1-02Definitions of terms used in Regulation S-X (17 CFR part 210).
Qualifications and Reports of Accountants210.2-01 – 210.2-07
§ 210.2-01Qualifications of accountants.
§ 210.2-02Accountants' reports and attestation reports.
§ 210.2-03Examination of financial statements by foreign government auditors.
§ 210.2-04Examination of financial statements of persons other than the registrant.
§ 210.2-05Examination of financial statements by more than one accountant.
§ 210.2-06Retention of audit and review records.
§ 210.2-07Communication with audit committees.
General Instructions as to Financial Statements210.3-01 – 210.3-20
§ 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
§ 210.3A-01 [Reserved]
§ 210.3A-02Consolidated financial statements of the registrant and its subsidiaries.
§ 210.3A-03Statement as to principles of consolidation or combination followed.
§ 210.3A-04 [Reserved]
Rules of General Application210.4-01 – 210.4-10
§ 210.4-01Form, order, and terminology.
§ 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.
Commercial and Industrial Companies210.5 – 210.5-04
§ 210.5-01Application of §§ 210.5-01 to 210.5-04.
§ 210.5-02Balance sheets.
§ 210.5-03Statements of comprehensive income.
§ 210.5-04What schedules are to be filed.
Registered Investment Companies and Business Development Companies210.6 – 210.6-11
§ 210.6-01Application of §§ 210.6-01 to 210.6-11.
§ 210.6-02Definition of certain terms.
§ 210.6-03Special rules of general application to registered investment companies and business development companies.
§ 210.6-04Balance sheets.
§ 210.6-05Statements of net assets.
§ 210.6-06Special provisions applicable to the balance sheets of issuers of face-amount certificates.
§ 210.6-07Statements of operations.
§ 210.6-08Special provisions applicable to the statements of operations of issuers of face-amount certificates.
§ 210.6-09Statements of changes in net assets.
§ 210.6-10What schedules are to be filed.
§ 210.6-11Financial statements of funds acquired or to be acquired.
Employee Stock Purchase, Savings and Similar Plans210.6A – 210.6A-05
§ 210.6A-01Application of §§ 210.6A-01 to 210.6A-05.
§ 210.6A-02Special rules applicable to employee stock purchase, savings and similar plans.
§ 210.6A-03Statements of financial condition.
§ 210.6A-04Statements of comprehensive income and changes in plan equity.
§ 210.6A-05What schedules are to be filed.
Insurance Companies210.7 – 210.7-05
§ 210.7-01Application of §§ 210.7-01 to 210.7-05.
§ 210.7-02General requirement.
§ 210.7-03Balance sheets.
§ 210.7-04Statements of comprehensive income.
§ 210.7-05What schedules are to be filed.
Article 8 Financial Statements of Smaller Reporting Companies210.8-01 – 210.8-08
§ 210.8-01General requirements for Article 8.
§ 210.8-02Annual financial statements.
§ 210.8-03Interim financial statements.
§ 210.8-04Financial statements of businesses acquired or to be acquired.
§ 210.8-05Pro forma financial information.
§ 210.8-06Real estate operations acquired or to be acquired.
§ 210.8-07Limited partnerships.
§ 210.8-08Age of financial statements.
Bank Holding Companies210.9 – 210.9-07
§ 210.9-01Application of §§ 210.9-01 to 210.9-07.
§ 210.9-02General requirement.
§ 210.9-03Balance sheets.
§ 210.9-04Statements of comprehensive income.
§ 210.9-05Foreign activities.
§ 210.9-06Condensed financial information of registrant.
§ 210.9-07 [Reserved]
Interim Financial Statements210.10-01
§ 210.10-01Interim financial statements.
Pro Forma Financial Information210.11-01 – 210.11-03
§ 210.11-01Presentation requirements.
§ 210.11-02Preparation requirements.
§ 210.11-03Presentation of financial forecast.
Form and Content of Schedules
General210.12 – 210.12-11
§ 210.12-01Application of §§ 210.12-01 to 210.12-29.
§§ 210.12-02-210.12-03 [Reserved]
§ 210.12-04Condensed financial information of registrant.
§ 210.12-05--210.12-08 [Reserved]
§ 210.12-09Valuation and qualifying accounts.
§§ 210.12-10-210.12-11 [Reserved]
For Management Investment Companies210.12-12 – 210.12-18
§ 210.12-12Investments in securities of unaffiliated issuers.
§ 210.12-12AInvestments—securities sold short.
§ 210.12-12BSummary schedule of investments in securities of unaffiliated issuers.
§ 210.12-12C [Reserved]
§ 210.12-13Open option contracts written.
§ 210.12-13AOpen futures contracts.
§ 210.12-13BOpen forward foreign currency contracts.
§ 210.12-13COpen swap contracts.
§ 210.12-13DInvestments other than those presented in §§ 210.12-12, 12-12A, 12-12B, 12-13, 12-13A, 12-13B, and 12-13C.
§ 210.12-14Investments in and advances to affiliates.
§ 210.12-15Summary of investments—other than investments in related parties.
§ 210.12-16Supplementary insurance information.
§ 210.12-17Reinsurance.
§ 210.12-18Supplemental information (for property-casualty insurance underwriters).
For Face-Amount Certificate Investment Companies210.12-21 – 210.12-27
§ 210.12-21Investments in securities of unaffiliated issuers.
§ 210.12-22Investments in and advances to affiliates and income thereon.
§ 210.12-23Mortgage loans on real estate and interest earned on mortgages. 1
§ 210.12-24Real estate owned and rental income. 1
§ 210.12-25Supplementary profit and loss information.
§ 210.12-26Certificate reserves.
§ 210.12-27Qualified assets on deposit. 1
For Certain Real Estate Companies210.12-28 – 210.12-29
§ 210.12-28Real estate and accumulated depreciation. 1
§ 210.12-29Mortgage loans on real estate. 1
Financial and Non-Financial Disclosures for Certain Securities Registered or Being Registered210.13-01 – 210.13-02
§ 210.13-01Guarantors and issuers of guaranteed securities registered or being registered.
§ 210.13-02Affiliates whose securities collateralize securities registered or being registered.
—XXX210.14
§§ 210.14-01-02xxx
Acquisitions of Businesses by a Shell Company (Other Than a Business Combination Related Shell Company)210.15-01
§ 210.15-01Acquisitions of businesses by a shell company (other than a business combination related shell company).
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