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
Current through Aug 17, 2026
Authority: 15 U.S.C. 77f, 77g, 77h, 77j, 77s, 77z-2, 77z-3, 77aa(25), 77aa(26), 77nn(25), 77nn(26), 78c, 78j-1, 78l, 78m, 78n, 78o(d), 78q, 78u-5, 78w, 78ll, 78mm, 80a-8, 80a-20, 80a-29, 80a-30, 80a-31, 80a-37(a), 80b-3, 80b-11, 7202 and 7262, and sec. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012), unless otherwise noted.
ATTENTION ELECTRONIC FILERS
THIS REGULATION SHOULD BE READ IN CONJUNCTION WITH REGULATION S-T (PART 232 OF THIS CHAPTER), 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PROVISIONS RELATING TO THE PREPARATION AND SUBMISSION OF DOCUMENTS IN PAPER FORMAT CONTAINED IN THIS REGULATION ARE SUPERSEDED BY THE PROVISIONS OF REGULATION S-T FOR DOCUMENTS REQUIRED TO BE FILED IN ELECTRONIC FORMAT.
Sections
- § 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).
- § 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.
- § 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.
- § 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]
- § 210.4-01 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 Financial accounting and reporting for oil and gas producing activities pursuant to the Federal securities laws and the Energy Policy and Conservation Act of 1975.
- § 210.5-01 Application of §§ 210.5-01 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.
- § 210.6-01 Application of §§ 210.6-01 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.
- § 210.6A-01 Application of §§ 210.6A-01 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.
- § 210.7-01 Application of §§ 210.7-01 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.
- § 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.
- § 210.9-01 Application of §§ 210.9-01 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]
- § 210.10-01 Interim financial statements.
- § 210.11-01 Presentation requirements.
- § 210.11-02 Preparation requirements.
- § 210.11-03 Presentation of financial forecast.
- § 210.12-01 Application of §§ 210.12-01 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]
- § 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.
- § 210.12-13D Investments other than those presented in §§ 210.12-12, 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).
- § 210.12-21 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
- § 210.12-28 Real estate and accumulated depreciation. 1
- § 210.12-29 Mortgage loans on real estate. 1
- § 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.
- §§ 210.14-01-02 xxx
- § 210.15-01 Acquisitions of businesses by a shell company (other than a business combination related shell company).