[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: 17CFR210.3A-03]

[Page 249-250]
 
              TITLE 17--COMMODITY AND SECURITIES EXCHANGES
 
             CHAPTER II--SECURITIES AND EXCHANGE COMMISSION
 
PART 210--FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS,
 
Sec. 210.3A-03  Statement as to principles of consolidation or combination followed.

    (a) A brief description of the principles followed in consolidating 
or combining the separate financial statements, including the principles 
followed in determining the inclusion or

[[Page 250]]

exclusion of (1) subsidiaries in consolidated or combined financial 
statements and (2) companies in consolidated or combined financial 
statements, shall be stated in the notes to the respective financial 
statements.
    (b) As to each consolidated financial statement and as to each 
combined financial statement, if there has been a change in the persons 
included or excluded in the corresponding statement for the preceding 
fiscal period filed with the Commission which has a material effect on 
the financial statements, the persons included and the persons excluded 
shall be disclosed. If there have been any changes in the respective 
fiscal periods of the persons included made during the periods of the 
report which have a material effect on the financial statements, 
indicate clearly such changes and the manner of treatment.

[37 FR 14597, July 21, 1972. Redesignated at 45 FR 63687, Sept. 25, 
1980, and 46 FR 56179, Nov. 16, 1981]