Accounting Rules
Form and Content of Financial Statements
Regulation S-X
Rule 12-04 -- Condensed Financial Information of Registrant
(a) Provide condensed financial information as to
financial position, cash flows and results of operations of the registrant
as of the same dates and for the same periods for which audited consolidated
financial statements are required. The financial information required need
not be presented in greater detail than is required for condensed statements
by Rule 10-01(a)(2), (3)
and (4). Detailed footnote disclosure which
would normally be included with complete financial statements may be omitted
with the exception of disclosures regarding material contingencies, long-term
obligations and guarantees. Descriptions of significant provisions of the
registrant's long-term obligations, mandatory dividend or redemption requirements
of redeemable stocks, and guarantees of the registrant shall be provided
along with a five-year schedule of maturities of debt. If the material contingencies,
long-term obligations, redeemable stock requirements and guarantees of the
registrant have been separately disclosed in the consolidated statements,
they need not be repeated in this schedule.
(b) Disclose separately the amounts of cash dividends
paid to the registrant for each of the last three fiscal years by consolidated
subsidiaries, unconsolidated subsidiaries and 50 percent or less owned persons
accounted for by the equity method, respectively.
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