Regulation S-X
Rule 5-01

Application of Rules 5-01 to 5-04

Sections 5-01 to 5-04 shall be applicable to financial statements filed for all persons except-

(a) Registered investment companies (see Rules 6-01 to 6-10).

(b) Employee stock purchase, savings and similar plans (see Rules 6A-01 to 6A-05).

(c) Insurance companies (see Rules 7-01 to 7-05).

(d) Bank holding companies and banks (see Rules 9-01 to 9-07).

(e) Brokers and dealers when filing Form X-17A-5 (see Rules 17a-5 and 17a-10)