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

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

Cross Reference

Link to an amendment published at 85 FR 54062, Aug. 31, 2020.

(a) Except with respect to registered investment companies, the filing of financial statements covering a period of 9 to 12 months

shall

will be deemed to satisfy a requirement for filing financial statements for a period of 1 year where:

(

a

1) The issuer has changed its fiscal year;

(

b

2) The issuer has made a significant business acquisition for which financial statements are required under § 210.3-05

of this chapter

, § 210.3-14, § 210.8-04, or § 210.8-06 and the financial statements covering the interim period pertain to the business being acquired; or

(

c

3) The Commission so permits pursuant to § 210.3-13

of this chapter.

or § 210.8-01(e).

(b) Where there is a requirement for filing financial statements for a time period exceeding one year but not exceeding three consecutive years (with not more than 12 months included in any period reported upon), the filing of financial statements covering a period of

nine

9 to 12 months

shall

will satisfy a filing requirement of financial statements for one year of that time period only if the conditions described in

either

paragraph (a)(1), (

b

2), or (

c

3) of this section exist and financial statements are filed that cover the full fiscal year or years for all other years in the time period.

[54 85 FR 1031554062, MarAug. 1331, 19892020]