[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: 17CFR210.4-03]

[Page 251]
 
              TITLE 17--COMMODITY AND SECURITIES EXCHANGES
 
             CHAPTER II--SECURITIES AND EXCHANGE COMMISSION
 
PART 210--FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS,
 
Sec. 210.4-03  Inapplicable captions and omission of unrequired or inapplicable financial statements.

    (a) No caption should be shown in any financial statement as to 
which the items and conditions are not present.
    (b) Financial statements not required or inapplicable because the 
required matter is not present need not be filed.
    (c) The reasons for the omission of any required financial 
statements shall be indicated.