Accounting Rules
Form and Content of Financial Statements
Regulation S-X
Rule 6A-05 -- What Schedules Are to Be Filed
(a) Schedule I, specified below,
shall be filed as of the most recent audited statement of financial condition
and any subsequent unaudited statement of financial condition being filed.
Schedule II shall be filed as of the date of each statement
of financial condition being filed. Schedule III shall
be filed for each period for which a statement of income and changes in
plan equity is filed. All schedules shall be audited if the related statements
are audited.
Schedule I-Investments. A schedule substantially
in form prescribed by Rule 12-12 shall be filed
in support of captions 1, 2 and 3 of each statement of financial condition
unless substantially all of the information is given in the statement of
financial condition by footnote or otherwise.
Schedule II-Allocation of plan assets and liabilities
to investment program. If the plan provides for separate investment
programs with separate funds, and if the allocation of assets and liabilities
to the several funds is not shown in the statement of financial condition
in columnar form or by the submission of separate statements for each fund,
a schedule shall be submitted showing the allocation of each caption of
each statement of financial condition filed to the applicable fund.
Schedule III-Allocation of plan income and changes
in plan equity to investment programs. If the plan provides for separate
investment programs with separate funds, and if the allocation of income
and changes in plan equity to the several funds is not shown in the statement
of income and changes in plan equity in columnar form or by the submission
of separate statements for each fund, a schedule shall be submitted showing
the allocation of each caption of each statement of income and changes in
plan equity filed to the applicable fund.
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