Accounting Rules
Form and Content of Financial Statements
Regulation S-X
Rule 3-13 -- Filing of Other Financial Statements in Certain Cases
The Commission may, upon the informal written request of the registrant,
and where consistent with the protection of investors, permit the omission
of one or more of the financial statements herein required or the filing
in substitution therefor of appropriate statements of comparable character.
The Commission may also by informal written notice require the filing of
other financial statements in addition to, or in substitution for, the statements
herein required in any case where such statements are necessary or appropriate
for an adequate presentation of the financial condition of any person whose
financial statements are required, or whose statements are otherwise necessary
for the protection of investors.
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