Securities Lawyer's Deskbook
                         published by The University of Cincinnati College of Law
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Accounting Rules
Form and Content of Financial Statements

Regulation S-X





Article 12 -- Form and Content of Schedules


GENERAL


    Rule 12-01 -- Application of Rule 12-01 to Rule 12-29

    Rule 12-02 -- to Rule 12-03 [Reserved]

    Rule 12-04 -- Condensed Financial Information of Registrant

    Rule 12-05 -- to Rule 12-08 [Reserved]

    Rule 12-09 -- Valuation and Qualifying Accounts

    Rule 12-10 -- to Rule 12-11 [Reserved]



FOR MANAGEMENT INVESTMENT COMPANIES


    Rule 12-12 -- Investments in Securities of Unaffiliated Issuers

    Rule 12-12A -- Investments--Securities Sold Short

    Rule 12-12B -- Open Option Contracts Written

    Rule 12-12C -- Summary Schedule of Investments in Securities of Unaffiliated Issuers

    Rule 12-13 -- Investments Other than Securities

    Rule 12-14 -- Investments In and Advances To Affiliates

    Rule 12-15 -- Summary of Investments--Other than Investments in Related Parties

    Rule 12-16 -- Supplementary Insurance Information

    Rule 12-17 -- Reinsurance

    Rule 12-18 -- Supplemental Information (for Property-Casualty Insurance Underwriters)



FOR FACE AMOUNT CERTIFICATE INVESTMENT COMPANIES


    Rule 12-21 -- Investments in Securities of Unaffiliated Issuers

    Rule 12-22 -- Investments In and Advances To Affiliates and Income Thereon

    Rule 12-23 -- Mortgage Loans on Real Estate and Interest Earned on Mortgages

    Rule 12-24 -- Real Estate Owned and Rental Income

    Rule 12-25 -- Supplementary Profit and Loss Information

    Rule 12-26 -- Certificate Reserves

    Rule 12-27 -- Qualified Assets on Deposit



FOR CERTAIN REAL ESTATE COMPANIES


    Rule 12-28 -- Real Estate and Accumulated Depreciation

    Rule 12-29 -- Mortgage Loans on Real Estate




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