Regulation S-K 
Item 301
Selected Financial Data
Furnish in comparative columnar form the selected financial data for
the registrant referred to below, for
1. Each
of the last five fiscal years of the registrant (or for the life of the
registrant and its predecessors, if less), and
2. Any
additional fiscal years necessary to keep the information from being misleading.
Instructions to Item 301:
1. The
purpose of the selected financial data shall be to supply in a convenient
and readable format selected financial data which highlight certain significant
trends in the registrant's financial condition and results of operations.
2. Subject
to appropriate variation to conform to the nature of the registrant's
business, the following items shall be included in the table of financial
data: net sales or operating revenues; income (loss) from continuing operations;
income (loss) from continuing operations per common share; total assets;
long-term obligations and redeemable preferred stock (including long-term
debt, capital leases, and redeemable preferred stock as defined in
Rule
5-02(28)(a) of Regulation S-X ; and cash dividends declared per common
share. Registrants may include additional items which they believe would
enhance an understanding of and would highlight other trends in their
financial condition and results of operations.
Briefly describe, or cross-reference to a discussion thereof, factors
such as accounting changes, business combinations or dispositions of business
operations, that materially affect the comparability of the information
reflected in selected financial data. Discussion of, or reference to,
any material uncertainties should also be included where such matters
might cause the data reflected herein not to be indicative of the registrant's
future financial condition or results of operations.
3. All
references to the registrant in the table of selected financial data and
in this Item shall mean the registrant and its subsidiaries consolidated.
4. If
interim period financial statements are included, or are required to be
included, by Article 3 of Regulation S-X, registrants should consider
whether any or all of the selected financial data need to be updated for
such interim periods to reflect a material change in the trends indicated;
where such updating information is necessary, registrants shall provide
the information on a comparative basis unless not necessary to an understanding
of such updating information.
5.
A foreign private
issuer shall disclose also the following information in all filings containing
financial statements:
1. In
the forepart of the document and as of the latest practicable date, the
exchange rate into U.S. currency of the foreign currency in which the
financial statements are denominated;
2. A
history of exchange rates for the five most recent years and any subsequent
interim period for which financial statements are presented setting forth
the rates for period end, the average rates, and the range of high and
low rates for each year; and
3. If
equity securities are being registered, a five year summary of dividends
per share stated in both the currency in which the financial statements
are denominated and United States currency based on the exchange rates
at each respective payment date.
6. A
foreign private issuer shall present the selected financial data in the
same currency as its financial statements. The issuer may present the
selected financial data on the basis of the accounting principles used
in its primary financial statements but in such case shall present this
data also on the basis of any reconciliations of such data to United States
generally accepted accounting principles and Regulation S-X made pursuant
to Rule 4-01 of Regulation S-X .
7. For
purposes of this rule, the rate of exchange means the noon buying rate
in New York City for cable transfers in foreign currencies as certified
for customs purposes by the Federal Reserve Bank of New York. The average
rate means the average of the exchange rates on the last day of each month
during a year.
Regulatory History |
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47 FR 11401, Mar. 16, 1982
47 FR 54768, Dec. 6, 1982
51 FR 42056, Nov. 20, 1986 |
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