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Supplementary Financial Information
 S-K 302(a)
Selected
Quarterly Financial Data
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 Rule
Provide specified financial data
- For each full quarter within the two most recent fiscal years and any subsequent interim period
- To highlight significant financial trends
Required
items
- Net sales less directly allocable costs and
expenses
- Before extraordinary items / accounting changes
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S-K Item
302(a)
 General
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S-K
302(a)
- Selected quarterly financial data. Registrants specified in paragraph
(a)(5)of this Item shall provide the information specified below.
1. Disclosure shall be made of net sales, gross profit (net sales less costs and
expenses associated directly with or allocated to products sold or services
rendered), income (loss) before extraordinary items and cumulative effect of a
change in accounting, per share data based upon such income (loss), and net
income (loss), for each full quarter within the two most recent fiscal years and
any subsequent interim period for which financial statements are included or are
required to be included by Article 3 of Regulation S-X.
2. When the data supplied pursuant to this paragraph (a) vary from the amounts
previously reported on the Form 10-Q filed for any quarter, such as would be the
case when a pooling of interests occurs or where an error is corrected,
reconcile the amounts given with those previously reported and describe the
reason for the difference.
3. Describe the effect of any disposals of segments of a business, and
extraordinary, unusual or infrequently occurring items recognized in each full
quarter within the two most recent fiscal years and any subsequent interim
period for which financial statements are included or are required to be
included by Article 3 of Regulation S-X, as well as the aggregate effect and the
nature of year-end or other adjustments which are material to the results of
that quarter.
4. If the financial statements to which this information relates have been
reported on by an accountant, appropriate professional standards and procedures,
as enumerated in the Statements of Auditing Standards issued by the Auditing
Standards Board of the American Institute of Certified Public Accountants, shall
be followed by the reporting accountant with regard to the data required by this
paragraph (a).
5. This paragraph (a) applies to any registrant, except a foreign private
issuer, that has securities registered pursuant to sections 12(b) (other than
mutual life insurance companies) or 12(g) of the Exchange Act. |
S-K 302(b)
Oil and
Gas Producing Activities
SEC_CODE_REF_0090001192884
Applies To
SEC Releases
Related Topics
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