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Regulation S-X 17cfr210_4_02
Rule 4-02

Items Not Material


If the amount which would otherwise be required to be shown with respect to any item is not material, it need not be separately set forth. The combination of insignificant amounts is permitted.


Regulatory History

37 FR 14593, July 21, 1972
43 FR 40712, Sept. 12, 1978
45 FR 63680, Sept. 25, 1980
45 FR 63687, Sept. 25, 1980
46 FR 36124, July 14, 1981
50 FR 25214, June 18, 1985

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