Accounting Rules
Form and Content of Financial Statements
Regulation S-X
Rule 3-04 -- Changes in Other Stockholders' Equity
An analysis of the changes in each caption of other stockholders' equity
presented in the balance sheets shall be given in a note or separate statement.
This analysis shall be presented in the form of a reconciliation of the
beginning balance to the ending balance for each period for which an income
statement is required to be filed with all significant reconciling items
described by appropriate captions. State separately the adjustments to the
balance at the beginning of the earliest period presented for items which
were retroactively applied to periods prior to that period. With respect
to any dividends, state the amount per share and in the aggregate for each
class of shares.
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