APPLICATION OF REGULATION S-X (17 CFR PART 210)

• § 210.1-01 - Application of Regulation S-X (17 CFR part 210).

• § 210.1-02 - Definitions of terms used in Regulation S-X (17 CFR part 210).

QUALIFICATIONS AND REPORTS OF ACCOUNTANTS

• § 210.2-01 - Qualifications of accountants.

• § 210.2-02 - Accountants' reports and attestation reports.

• § 210.2-03 - Examination of financial statements by foreign government auditors.

• § 210.2-04 - Examination of financial statements of persons other than the registrant.

• § 210.2-05 - Examination of financial statements by more than one accountant.

• § 210.2-06 - Retention of audit and review records.

• § 210.2-07 - Communication with audit committees.

GENERAL INSTRUCTIONS AS TO FINANCIAL STATEMENTS
CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS

• § 210.3A-01 - [Reserved]

• § 210.3A-02 - Consolidated financial statements of the registrant and its subsidiaries.

• § 210.3A-03 - Statement as to principles of consolidation or combination followed.

• § 210.3A-04 - [Reserved]

• § 210.3-01 - Consolidated balance sheets.

• § 210.3-02 - Consolidated statements of comprehensive income and cash flows.

• § 210.3-03 - Instructions to statement of comprehensive income requirements.

• § 210.3-04 - Changes in stockholders' equity and noncontrolling interests.

• § 210.3-05 - Financial statements of businesses acquired or to be acquired.

• § 210.3-06 - Financial statements covering a period of nine to twelve months.

• §§ 210.3-07—210.3-08 - §[Reserved]

• § 210.3-09 - Separate financial statements of subsidiaries not consolidated and 50 percent or less owned persons.

• § 210.3-10 - Financial statements of guarantors and issuers of guaranteed securities registered or being registered.

• § 210.3-11 - Financial statements of an inactive registrant.

• § 210.3-12 - Age of financial statements at effective date of registration statement or at mailing date of proxy statement.

• § 210.3-13 - Filing of other financial statements in certain cases.

• § 210.3-14 - Special instructions for financial statements of real estate operations acquired or to be acquired.

• § 210.3-15 - Special provisions as to real estate investment trusts.

• § 210.3-16 - Financial statements of affiliates whose securities collateralize an issue registered or being registered.

• § 210.3-17 - Financial statements of natural persons.

• § 210.3-18 - Special provisions as to registered management investment companies and companies required to be registered as management investment companies.

• § 210.3-19 - [Reserved]

• § 210.3-20 - Currency for financial statements.

RULES OF GENERAL APPLICATION

• § 210.4-01 - Form, order, and terminology.

• § 210.4-02 - Items not material.

• § 210.4-03 - Inapplicable captions and omission of unrequired or inapplicable financial statements.

• § 210.4-04 - Omission of substantially identical notes.

• §§ 210.4-05—210.4-06 - §[Reserved]

• § 210.4-07 - Discount on shares.

• § 210.4-08 - General notes to financial statements.

• § 210.4-9 - [Reserved]

• § 210.4-10 -

COMMERCIAL AND INDUSTRIAL COMPANIES

• § 210.5-01 - Application of §to 210.5-04.

• § 210.5-02 - Balance sheets.

• § 210.5-03 - Statements of comprehensive income.

• § 210.5-04 - What schedules are to be filed.

REGISTERED INVESTMENT COMPANIES AND BUSINESS DEVELOPMENT COMPANIES

• § 210.6-01 - Application of §to 210.6-11.

• § 210.6-02 - Definition of certain terms.

• § 210.6-03 - Special rules of general application to registered investment companies and business development companies.

• § 210.6-04 - Balance sheets.

• § 210.6-05 - Statements of net assets.

• § 210.6-06 - Special provisions applicable to the balance sheets of issuers of face-amount certificates.

• § 210.6-07 - Statements of operations.

• § 210.6-08 - Special provisions applicable to the statements of operations of issuers of face-amount certificates.

• § 210.6-09 - Statements of changes in net assets.

• § 210.6-10 - What schedules are to be filed.

• § 210.6-11 - Financial statements of funds acquired or to be acquired.

EMPLOYEE STOCK PURCHASE, SAVINGS AND SIMILAR PLANS

• § 210.6A-01 - Application of §to 210.6A-05.

• § 210.6A-02 - Special rules applicable to employee stock purchase, savings and similar plans.

• § 210.6A-03 - Statements of financial condition.

• § 210.6A-04 - Statements of comprehensive income and changes in plan equity.

• § 210.6A-05 - What schedules are to be filed.

INSURANCE COMPANIES

• § 210.7-01 - Application of §to 210.7-05.

• § 210.7-02 - General requirement.

• § 210.7-03 - Balance sheets.

• § 210.7-04 - Statements of comprehensive income.

• § 210.7-05 - What schedules are to be filed.

ARTICLE 8 FINANCIAL STATEMENTS OF SMALLER REPORTING COMPANIES

• § 210.8-01 - General requirements for Article 8.

• § 210.8-02 - Annual financial statements.

• § 210.8-03 - Interim financial statements.

• § 210.8-04 - Financial statements of businesses acquired or to be acquired.

• § 210.8-05 - Pro forma financial information.

• § 210.8-06 - Real estate operations acquired or to be acquired.

• § 210.8-07 - Limited partnerships.

• § 210.8-08 - Age of financial statements.

BANK HOLDING COMPANIES

• § 210.9-01 - Application of §to 210.9-07.

• § 210.9-02 - General requirement.

• § 210.9-03 - Balance sheets.

• § 210.9-04 - Statements of comprehensive income.

• § 210.9-05 - Foreign activities.

• § 210.9-06 - Condensed financial information of registrant.

• § 210.9-07 - [Reserved]

INTERIM FINANCIAL STATEMENTS

• § 210.10-01 - Interim financial statements.

PRO FORMA FINANCIAL INFORMATION

• § 210.11-01 - Presentation requirements.

• § 210.11-02 - Preparation requirements.

• § 210.11-03 - Presentation of financial forecast.

FORM AND CONTENT OF SCHEDULES
GENERAL

• § 210.12-01 - Application of §to 210.12-29.

• §§ 210.12-02—210.12-03 - §[Reserved]

• § 210.12-04 - Condensed financial information of registrant.

• § 210.12-05—210.12-08 - [Reserved]

• § 210.12-09 - Valuation and qualifying accounts.

• §§ 210.12-10—210.12-11 - §[Reserved]

FOR MANAGEMENT INVESTMENT COMPANIES

• § 210.12-13D - Investments other than those presented in §12-12A, 12-12B, 12-13, 12-13A, 12-13B, and 12-13C.

• § 210.12-14 - Investments in and advances to affiliates.

• § 210.12-15 - Summary of investments—other than investments in related parties.

• § 210.12-16 - Supplementary insurance information.

• § 210.12-17 - Reinsurance.

• § 210.12-18 - Supplemental information (for property-casualty insurance underwriters).

• § 210.12-12 - Investments in securities of unaffiliated issuers.

• § 210.12-12A - Investments—securities sold short.

• § 210.12-12B - Summary schedule of investments in securities of unaffiliated issuers.

• § 210.12-12C - [Reserved]

• § 210.12-13 - Open option contracts written.

• § 210.12-13A - Open futures contracts.

• § 210.12-13B - Open forward foreign currency contracts.

• § 210.12-13C - Open swap contracts.

FOR FACE-AMOUNT CERTIFICATE INVESTMENT COMPANIES

• § 210.12-21 - Investments in securities of unaffiliated issuers.

• § 210.12-22 - Investments in and advances to affiliates and income thereon.

• § 210.12-23 - Mortgage loans on real estate and interest earned on mortgages. 1

• § 210.12-24 - Real estate owned and rental income. 1

• § 210.12-25 - Supplementary profit and loss information.

• § 210.12-26 - Certificate reserves.

• § 210.12-27 - Qualified assets on deposit. 1

FOR CERTAIN REAL ESTATE COMPANIES

• § 210.12-28 - Real estate and accumulated depreciation. 1

• § 210.12-29 - Mortgage loans on real estate. 1

FINANCIAL AND NON-FINANCIAL DISCLOSURES FOR CERTAIN SECURITIES REGISTERED OR BEING REGISTERED

• § 210.13-01 - Guarantors and issuers of guaranteed securities registered or being registered.

• § 210.13-02 - Affiliates whose securities collateralize securities registered or being registered.

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