[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: 17CFR210.3-06]

[Page 237-238]
 
              TITLE 17--COMMODITY AND SECURITIES EXCHANGES
 
             CHAPTER II--SECURITIES AND EXCHANGE COMMISSION
 
PART 210--FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS,
 
Sec. 210.3-06  Financial statements covering a period of nine to twelve months.

    Except with respect to registered investment companies, the filing 
of financial statements covering a period of 9 to 12 months shall be 
deemed to satisfy a requirement for filing financial statements for a 
period of 1 year where:
    (a) The issuer has changed its fiscal year;
    (b) The issuer has made a significant business acquisition for which 
financial statements are required under Sec. 210.3-05 of this chapter 
and the financial statements covering the interim period pertain to the 
business being acquired; or
    (c) The Commission so permits pursuant to Sec. 210.3-13 of this 
chapter.

[[Page 238]]

    Where there is a requirement for filing financial statements for a 
time period exceeding one year but not exceeding three consecutive years 
(with not more than 12 months included in any period reported upon), the 
filing of financial statements covering a period of nine to 12 months 
shall satisfy a filing requirement of financial statements for one year 
of that time period only if the conditions described in either paragraph 
(a), (b), or (c) of this section exist and financial statements are 
filed that cover the full fiscal year or years for all other years in 
the time period.

[54 FR 10315, Mar. 13, 1989]