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 3 -- General Instructions as to Financial Statements

    General Instructions (Includes Temporary Notes 1T, 2T and 3T)

    Rule 3-01 -- Consolidated Balance Sheets

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

    Rule 3-03 -- Instructions to Income Statement Requirements

    Rule 3-04 -- Changes in Other Stockholders' Equity

    Rule 3-05 -- Financial Statements of Businesses Acquired or to Be Acquired

    Rule 3-06 -- Financial Statements Covering a Period of Nine to Twelve Months

    Rule 3-07 -- to Rule 3-08 [Reserved]

    Rule 3-09 -- Separate Financial Statements of Subsidiaries Not Consolidated and 50 Percent or Less Owned Persons

    Rule 3-10 -- Financial Statements of Guarantors and Affiliates Whose Securities Collateralize an Issue Registered or Being Registered

      Appendix A -- What Does "100% Owned" Mean under Rule 3-10?

      Appendix B -- Recently Acquired Subsidiary Issuers or Subsidiary Guarantors

      Appendix C -- Who Is the "Parent Company" under Rule 3-10?

    Rule 3-11 -- Financial Statements of an Inactive Registrant

    Rule 3-12 -- Age of Financial Statements at Effective Date of Registration Statement or at Mailing Date of Proxy Statement

    Rule 3-13 -- Filing of Other Financial Statements in Certain Cases

    Rule 3-14 -- Special Instructions for Real Estate Operations to Be Acquired

    Rule 3-15 -- Special Provisions as to Real Estate Investment trusts

    Rule 3-16 -- Financial Statements of Affiliates Whose Securities Collateralize an Issue Registered or Being Registered

    Rule 3-17 -- Financial Statements of Natural Persons

    Rule 3-18 -- Special Provisions as to Registered Management Investment Companies and Companies Required to Be Registered as Management Investment Companies

    Rule 3-19 -- [Removed and reserved in release No. 33-7745, effective September 30, 2000, 64 FR 53900.]

    Rule 3-20 -- Currency for Financial Statements of Foreign Private Issuers

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