[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-04]

[Page 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-04  Intercompany items and transactions.

    In general, there shall be eliminated intercompany items and 
transactions between persons included in the (a) consolidated financial 
statements being filed and, as appropriate, (b) unrealized intercompany 
profits and losses on transactions between persons for which financial 
statements are being filed and persons the investment in which is 
presented in such statements by the equity method. If such eliminations 
are not made, a statement of the reasons and the methods of treatment 
shall be made.

[37 FR 14597, July 21, 1972. Redesignated at 46 FR 56179, Nov. 16, 1981]