|
 S-K
301 Selected Financial Data
Instructions
S-K Item
301
 General
|
S-K
301
- Furnish in comparative columnar form the selected financial data for
the registrant referred to below, for
a. Each of the last five fiscal years of the registrant (or for the life of the
registrant and its predecessors, if less), and
b. 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:
A. 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;
B. 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
C. 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.
|
Applies
To
SEC_CODE_REF_0090001192884
SEC Releases
Related Topics
|
