Accounting Rules Form and Content of Financial Statements
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| Rule 2-01 | Qualifications of Accountants |
| Rule 2-02 | Reports on Internal Control |
| Rule 2-03 | Foreign Government Auditors |
| Rule 2-04 | Examination of Persons Other than the Registrant |
| Rule 2-05 | More than One Accountant |
| Rule 2-06 | Retention of Audit and Review Records |
| Rule 2-07 | Communication with Audit Committees |
Article 3 General Instructions as to Financial Statements
| Rule 3-01 | Consolidated Balance Sheets |
| Rule 3-02 | Consolidated Statements of Income |
| Rule 3-03 | Instructions to Income Statement Requirements |
| Rule 3-04 | Changes in Other Stockholders' Equity |
| Rule 3-05 | Businesses Acquired or to Be Acquired |
| Rule 3-06 | Period of Nine to Twelve Months |
| Rule 3-07 | [Reserved] |
| Rule 3-08 | [Reserved] |
| Rule 3-09 | Unconsolidated Subsidiaries |
| Rule 3-10 | Guarantors and Affiliates |
| Appendix A | What Does "100% Owned" Mean Under Rule 3-10? |
| Appendix B | Recently Acquired Subsidiary Issuers or Guarantors |
| Appendix C | Who Is the "Parent Company" under Rule 3-10? |
| Rule 3-11 | Inactive Registrant |
| Rule 3-12 | Age of Financial Statements |
| Rule 3-13 | Other Financial Statements in Certain Cases |
| Rule 3-14 | Real Estate Operations to Be Acquired |
| Rule 3-15 | Real Estate Investment Trusts |
| Rule 3-16 | Affiliates Whose Securities Collateralize an Issue |
| Rule 3-17 | Financial Statements of Natural Persons |
| Rule 3-18 | Registered Management Investment Companies |
| Rule 3-19 | [Reserved] |
| Rule 3-20 | Currency of Foreign Private Issuers |
Article 3A Consolidated & Combined Financial Statements
| Rule 3A-01 | Application |
| Rule 3A-02 | Consolidated Financial Statements |
| Rule 3A-03 | Principles of Consolidation |
| Rule 3A-04 | Intercompany Items |
| Rule 3A-05 | Public Utility Holding Companies |
Article 4 Rules of General Application
| Rule 4-01 | Form, Order, and Terminology |
| Rule 4-02 | Items Not Material |
| Rule 4-03 | Inapplicable Captions and Financial Statements |
| Rule 4-04 | Omission of Substantially Identical Notes |
| Rule 4-05 | [Reserved] |
| Rule 4-06 | [Reserved] |
| Rule 4-07 | Discount on Shares |
| Rule 4-08 | General Notes to Financial Statements |
| Rule 4-09 | [Reserved] |
| Rule 4-10 | Oil and Gas Producing Activities |
Article 5 Commercial and Industrial Companies
| Rule 5-01 | Application of Rule 5-01 to Rule 5-04 |
| Rule 5-02 | Balance Sheets |
| Rule 5-03 | Income Statements |
| Rule 5-04 | What Schedules Are to Be Filed |
Article 6 Registered Investment Companies
| Rule 6-01 | Application |
| Rule 6-02 | Definitions |
| Rule 6-03 | Special Rules |
| Rule 6-04 | Balance Sheets |
| Rule 6-05 | Statements of Net Assets |
| Rule 6-06 | Balance Sheets - Face-Amount Certificates |
| Rule 6-07 | Statements of Operations |
| Rule 6-08 | Stmt of Operations - Face-Amount Certificates |
| Rule 6-09 | Statements of Changes in Net Assets |
| Rule 6-10 | What Schedules Are to Be Filed |
Article 6A Employee Stock Purchase, Savings and Similar Plans
| Rule 6A-01 | Application |
| Rule 6A-02 | Employee Stock Purchase, Savings and Similar Plans |
| Rule 6A-03 | Statements of Financial Condition |
| Rule 6A-04 | Statements of Income and Changes in Plan Equity |
| Rule 6A-05 | What Schedules Are to Be Filed |
Article 7 Insurance Companies
| Rule 7-01 | Application |
| Rule 7-02 | General Requirement |
| Rule 7-03 | Balance Sheets |
| Rule 7-04 | Income Statements |
| Rule 7-05 | What Schedules Are to Be Filed |
Article 9 Bank Holding Companies
| Rule 9-01 | Application |
| Rule 9-02 | General Requirement |
| Rule 9-03 | Balance Sheets |
| Rule 9-04 | Income Statements |
| Rule 9-05 | Foreign Activities |
| Rule 9-06 | Condensed Financial Information of Registrant |
| Rule 9-07 | [Reserved] |
Article 10 Interim Financial Statements
| Rule 10-01 | Interim Financial Statements |
Article 11 Pro-Forma Financial Information
| Rule 11-01 | Presentation Requirements |
| Rule 11-02 | Preparation Requirements |
| Rule 11-03 | Presentation of Financial Forecast |
Article 12 Form and Content of Schedules
| Rule 12-01 | Application |
| Rule 12-02 | [Reserved] |
| Rule 12-03 | [Reserved] |
| Rule 12-04 | Condensed Financial Information of Registrant |
| Rule 12-05 | [Reserved] |
| Rule 12-06 | [Reserved] |
| Rule 12-07 | [Reserved] |
| Rule 12-08 | [Reserved] |
| Rule 12-09 | Valuation and Qualifying Accounts |
| Rule 12-10 | [Reserved] |
| Rule 12-11 | [Reserved] |
| Rule 12-12 | Investments in Securities of Unaffiliated Issuers |
| Rule 12-12A | Investments -- Securities Sold Short |
| Rule 12-12B | Open Option Contracts Written |
| Rule 12-12C | Summary - Investments in Unaffiliated Issuers |
| Rule 12-13 | Investments Other than Securities |
| Rule 12-14 | Investments In and Advances To Affiliates |
| Rule 12-15 | Summary of Investments |
| Rule 12-16 | Supplementary Insurance Information |
| Rule 12-17 | Reinsurance |
| Rule 12-18 | Property-Casualty Insurance Underwriters |
| Rule 12-21 | Investments in Securities of Unaffiliated Issuers |
| Rule 12-22 | Investments In Affiliates |
| Rule 12-23 | Mortgage Loans on Real Estate |
| Rule 12-24 | Real Estate Owned and Rental Income |
| Rule 12-25 | Supplementary Profit and Loss Information |
| Rule 12-26 | Certificate Reserves |
| Rule 12-27 | Qualified Assets on Deposit |
| Rule 12-28 | Real Estate and Accumulated Depreciation |
| Rule 12-29 | Mortgage Loans on Real Estate |
Attention Electronic Filers: This regulation should be read in conjunction with Regulation S-T, which governs the preparation and submission of documents in electronic format. Many provisions relating to the preparation and submission of documents in paper format contained in this regulation are superseded by the provisions of Regulation S-T for documents required to be filed in electronic format.
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