[Code of Federal Regulations]
[Title 17, Volume 2]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 17CFR210.3-04]

[Page 235]
 
              TITLE 17--COMMODITY AND SECURITIES EXCHANGES
 
             CHAPTER II--SECURITIES AND EXCHANGE COMMISSION
 
PART 210--FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS,
 
Sec. 210.3-04  Changes in other stockholders' equity.

    An analysis of the changes in each caption of other stockholders' 
equity presented in the balance sheets shall be given in a note or 
separate statement. This analysis shall be presented in the form of a 
reconciliation of the beginning balance to the ending balance for each 
period for which an income statement is required to be filed with all 
significant reconciling items described by appropriate captions. State 
separately the adjustments to the balance at the beginning of the 
earliest period presented for items which were retroactively applied to 
periods prior to that period. With respect to any dividends, state the 
amount per share and in the aggregate for each class of shares.

(Secs. 7 and 19a of the Securities Act, 15 U.S.C. 77g, 77s(a), 
77aa(25)(26); secs. 12, 13, 14, 15(d), and 23(a) of the Securities 
Exchange Act of 1934, 15 U.S.C. 78l, 78m, 78n, 78o(d), 78w(a), secs. 
5(b), 10(a), 14, 20(a) of the Public Utility Holding Company Act, 15 
U.S.C. 79e(a), 79n, 79t(a); secs. 8, 20, 30, 31(c), 38(a) of the 
Investment Company Act of 1940, 15 U.S.C. 80a-8, 80a-20, 80a-29, 80a-
30(c), 80a-37(a))

[47 FR 29836, July 9, 1982]