Regulations last checked for updates: May 05, 2024

Title 17 - Commodity and Securities Exchanges last revised: May 01, 2024
All TitlesTitle 17Chapter IIPart 210 - PART 210—FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975
View all text of Part 210 [§ 210.1-01 - 210.15-01]
§ 210.8-05 - Pro forma financial information.

(a) Pro forma financial information must be disclosed when any of the conditions in § 210.11-01 exist.

(b) The preparation, presentation, and disclosure of pro forma financial information must comply with §§ 210.11-01 through 210.11-03 (Article 11), except that the pro forma financial information may be condensed pursuant to § 210.8-03(a).

[85 FR 54066, Aug. 31, 2020]
authority: 15 U.S.C. 77f,77g,77h,77j,77s,77z,77z,77aa,77aa,77nn,77nn,78c,78j,78l,78m,78n,78o,78q,78u,78w,78ll,78mm,80a,80a,80a,80a,80a,80a,80b,80b,7202,and. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012), unless otherwise noted
cite as: 17 CFR 210.8-05
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