Regulation S-X
Rule 4-03

Inapplicable Captions and Omission of Unrequired or Inapplicable Financial Statements  

(a) No caption should be shown in any financial statement as to which the items and conditions are not present.

(b) Financial statements not required or inapplicable because the required matter is not present need not be filed.

(c) The reasons for the omission of any required financial statements shall be indicated.