[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: 17CFR210.5-01] [Page 263] TITLE 17--COMMODITY AND SECURITIES EXCHANGES CHAPTER II--SECURITIES AND EXCHANGE COMMISSION PART 210--FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, Sec. 210.5-01 Application of Secs. 210.5-01 to 210.5-04. Sections 210.5-01 to 210.5-04 shall be applicable to financial statements filed for all persons except-- (a) Registered investment companies (see Secs. 210.6-01 to 210.6- 10). (b) Employee stock purchase, savings and similar plans (see Secs. 210.6A-01 to 210.6A-05). (c) Insurance companies (see Secs. 210.7-01 to 210.7-05). (d) Bank holding companies and banks (see Secs. 210.9-01 to 210.9- 07). (e) Brokers and dealers when filing Form X-17A-5 [249.617] (see Secs. 240.17a-5 and 240.17a-10 under the Securities Exchange Act of 1934). [50 FR 49533, Dec. 3, 1985]