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

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.

§ 210.4-07 - 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.

§§ 210.4-05--210.04-06 - [Reserved]

§§ 210.4-05--210.4-06 - [Reserved]

Interim Financial Statements

§ 210.10-01 - Interim 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]

§ 210.3A-05 - Special requirements as to public utility holding companies.

Commercial and Industrial Companies

§ 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.

Employee Stock Purchase, Savings and Similar Plans

§ 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.

Registered Investment Companies and Business Development Companies

§ 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 - xxx

General Instructions as to Financial Statements

§ 210.3-01 - Consolidated balance sheets.

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

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

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).

eneral

§§ 210.12-10--210.12-11 - [Reserved]

§ 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.

§ 210.12-09 - Valuation and qualifying accounts.

§§ 210.12-05--210.12-08 - [Reserved]

Bank Holding Companies

§ 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]

General

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.

For Certain Real Estate Companies

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

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

Form and Content of Schedules

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.

§ 210.2-02T - Accountants' reports and attestation reports on internal control over financial reporting.

Insurance Companies

§ 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.

Financial and Non-Financial Disclosures for Certain Securities Registered or Being Registered

§§ 210.13-01--210.13-02 - xxx

§ 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.

Registered Investment Companies

Pro Forma Financial Information

§ 210.11-01 - Presentation requirements.

§ 210.11-02 - Preparation requirements.

§ 210.11-03 - Presentation of financial forecast.

Acquisitions of Businesses by a Shell Company (Other Than a Business Combination Related Shell Company)

§ 210.15-01 - Acquisitions of businesses by a shell company (other than a business combination related shell company).

§ 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.

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

§ 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.

§ 210.3-15 - 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.

For Management Investment Companies

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

§ 210.12-13 - Open option contracts written.

§ 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).

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

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

§ 210.12-12C - [Reserved]

§ 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.

§§ 210.3-07--210.3-08 - [Reserved]