[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: 17CFR210.6-10] [Page 276-277] TITLE 17--COMMODITY AND SECURITIES EXCHANGES CHAPTER II--SECURITIES AND EXCHANGE COMMISSION PART 210--FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, Sec. 210.6-10 What schedules are to be filed. (a) When information is required in schedules for both the person and its subsidiaries consolidated, it may be presented in the form of a single schedule, provided that items pertaining to the registrant are separately shown and that such single schedule affords a properly summarized presentation of the facts. If the information required by any schedule (including the notes thereto) is shown in the related financial statement or in a note thereto without making such statement unclear or confusing, that procedure may be followed and the schedule omitted. (b) The schedules shall be examined by an independent accountant if the related financial statements are so examined. (c) Management investment companies. Except as otherwise provided in the applicable form: (1) The schedules specified below in this rule shall be filed for management investment companies as of the dates of the most recent audited balance sheet and any subsequent unaudited statement being filed for each person or group. Schedule I--Investments in securities of unaffiliated issuers. The schedule prescribed by Sec. 210.12-12 shall be filed in support of caption 1 of each balance sheet. Schedule II--Investments--other than securities. The schedule prescribed by Sec. 210.12-13 shall be filed in support of caption 3 of each balance sheet. This schedule may be omitted if the investments, other than securities, at both the beginning and end of the period amount to less than one percent of the value of total investments (Sec. 210.6-04.4). Schedule III--Investments in and advances to affiliates. The schedule prescribed by Sec. 210.12-14 shall be filed in support of caption 2 of each balance sheet. Schedule IV--Investments--securities sold short. The schedule prescribed by Sec. 210.12-12A [[Page 277]] shall be filed in support of caption 10(a) of each balance sheet. Schedule V--Open option contracts written. The schedule prescribed by Sec. 210.12-12B shall be filed in support of caption 10(b) of each balance sheet. (d) Unit investment trusts. Except as otherwise provided in the applicable form: (1) Schedules I and II, specified below in this section, shall be filed for unit investment trusts as of the dates of the most recent audited balance sheet and any subsequent unaudited statement being filed for each person or group. (2) Schedule III, specified below in this section, shall be filed for unit investment trusts for each period for which a statement of operations is required to be filed for each person or group. Schedule I--Investment in securities. The schedule prescribed by Sec. 210.12-12 shall be filed in support of caption 1 of each balance sheet (Sec. 210.6-04). Schedule II--Allocation of trust assets to series of trust shares. If the trust assets are specifically allocated to different series of trust shares, and if such allocation is not shown in the balance sheet in columnar form or by the filing of separate statements for each series of trust shares, a schedule shall be filed showing the amount of trust assets, indicated by each balance sheet filed, which is applicable to each series of trust shares. Schedule III--Allocation of trust income and distributable funds to series of trust shares. If the trust income and distributable funds are specifically allocated to different series of trust shares and if such allocation is not shown in the statement of operations in columnar form or by the filing of separate statements for each series of trust shares, a schedule shall be submitted showing the amount of income and distributable funds, indicated by each statement of operations filed, which is applicable to each series of trust shares. (e) Face-amount certificate investment companies. Except as otherwise provided in the applicable form: (1) Schedules I, V and X, specified below, shall be filed for face- amount certificate investment companies as of the dates of the most recent audited balance sheet and any subsequent unaudited statement being filed for each person or group. (2) All other schedules specified below in this seciton shall be filed for face-amount certificate investment companies for each period for which a statement of operations is filed, except as indicated for Schedules III and IV. Schedule I--Investment in securities of unaffiliated issuers. The schedule prescribed by Sec. 210.12-21 shall be filed in support of caption 1 and, if applicable, caption 5(a) of each balance sheet. Separate schedules shall be furnished in support of each caption, if applicable. Schedule II--Investments in and advances to affiliates and income thereon. The schedule prescribed by Sec. 210.12-22 shall be filed in support of captions 1 and 5(b) of each balance sheet and caption 1 of each statement of operations. Separate schedules shall be furnished in support of each caption, if applicable. Schedule III--Mortage loans on real estate and interest earned on mortages. The schedule prescribed by Sec. 210.12-23 shall be filed in support of captions 1 and 5(c) of each balance sheet and caption 1 of each statement of operations, except that only the information required by column G and note 8 of the schedule need be furnished in support of statements of operations for years for which related balance sheets are not required. Schedule IV--Real estate owned and rental income. The schedule prescribed by Sec. 210.12-24 shall be filed in support of captions 1 and 5(a) of each balance sheet and caption 1 of each statement of operations for rental income included therein, except that only the information required by columns H, I and J, and item ``Rent from properties sold during the period'' and note 4 of the schedule need be furnished in support of statements of operations for years for which related balance sheets are not required. Schedule V--Qualified assets on deposit. The schedule prescribed by Sec. 210.12-27 shall be filed in support of the information required by caption 4 of Sec. 210.6-06 as to total amount of qualified assets on deposit. Schedule VI--Certificate reserves. The schedule prescribed by Sec. 210.12-26 shall be filed in support of caption 7 of each balance sheet. Schedule VII--Valuation and qualifying accounts. The schedule prescribed by Sec. 210.12-09 shall be filed in support of all other reserves included in the balance sheet. [47 FR 56838, Dec. 21, 1982, as amended at 59 FR 65636, Dec. 20, 1994] Employee Stock Purchase, Savings and Similar Plans