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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 17 - Commodity and Securities Exchanges |
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Chapter II - Securities and Exchange Commission |
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Rules of General Application |
§ 210.4-03 - Inapplicable captions and omission of unrequired or inapplicable financial statements.
Latest version.
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§ 210.4-03 Inapplicable captions and omission of unrequired or inapplicable financial statements.
(a) No caption should be shown in any financial statement as to which the items and conditions are not present.
(b) Financial statements not required or inapplicable because the required matter is not present need not be filed.
(c) The reasons for the omission of any required financial statements shall be indicated.