Regulations last checked for updates: Oct 16, 2024

Title 17 - Commodity and Securities Exchanges last revised: Oct 08, 2024
All TitlesTitle 17Chapter IIPart 210 - 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
View all text of Part 210 [§ 210.1-01 - § 210.15-01]
§ 210.3A-03 - Statement as to principles of consolidation or combination followed.

(a) [Reserved]

(b) As to each consolidated financial statement and as to each combined financial statement, if there has been a change in the persons included or excluded in the corresponding statement for the preceding fiscal period filed with the Commission that has a material effect on the financial statements, the persons included and the persons excluded shall be disclosed.

[37 FR 14597, July 21, 1972. Redesignated at 45 FR 63687, Sept. 25, 1980, and 46 FR 56179, Nov. 16, 1981; 83 FR 50200, Oct. 4, 2018]
authority: 15 U.S.C. 77f,77g,77h,77j,77s,77z,77z,77aa,77aa,77nn,77nn,78c,78j,78l,78m,78n,78o,78q,78u,78w,78ll,78mm,80a,80a,80a,80a,80a,80a,80b,80b,7202,and. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012), unless otherwise noted
cite as: 17 CFR 210.3A-03
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