Securities Lawyer's Deskbook
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Accounting Rules
Form and Content of Financial Statements

Regulation S-X





Rule 3-02 -- Consolidated Statements of Income and Changes in Financial Position


    (a) There shall be filed, for the registrant and its subsidiaries consolidlated and for its predecessors, audited statements of income and cash flows for each of the three fiscal years preceding the date of the most recent audited balance sheet being filed or such shorter period as the registrant (including predecessors) has been in existence.

    (b) In addition, for any interim period between the latest audited balance sheet and the date of the most recent interim balance sheet being filed, and for the corresponding period of the preceding fiscal year, statements of income and cash flows shall be provided. Such interim financial statements may be unaudited and need not be presented in greater detail than is required by Rule 10-01.

    (c) For filings by registered management investment companies, the requirements of Rule 3-18 shall apply in lieu of the requirements of this section.

    (d) Any foreign private issuer, other than a registered management investment company or an employee plan, may file the financial statements required by Item 8.A of Form 20-F in lieu of the financial statements specified in this rule.

Regulatory History


45 FR 63687, Sept. 25, 1980, as amended at 46 FR 12491, Feb. 17, 1981; 46 FR 36125, July 14, 1981; 50 FR 49531, Dec. 3, 1985; 56 FR 30053, July 1, 1991; 57 FR 45287, 45292, Oct. 1, 1992; 64 FR 53900, 53909, Oct. 5, 1999



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