Section 17CFR229.301



[Code of Federal Regulations]
[Title 17, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 17CFR229.301]

[Page 378-379]
 
              TITLE 17--COMMODITY AND SECURITIES EXCHANGES
 
             CHAPTER II--SECURITIES AND EXCHANGE COMMISSION
 
 PART 229--STANDARD INSTRUCTIONS FOR FILING FORMS UNDER SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934 AND ENERGY POLICY AND CONSERVATION ACT OF 1975--
REGULATION S-K--Table of Contents
 
                 Subpart 229.300--Financial Information
 
Sec. 229.301  (Item 301) Selected financial data.


    Furnish in comparative columnar form the selected financial data for 
the registrant referred to below, for
    (a) Each of the last five fiscal years of the registrant (or for the 
life of the registrant and its predecessors, if less), and
    (b) Any additional fiscal years necessary to keep the information 
from being misleading.

Instructions to Item 301: 1. The purpose of the selected financial data 
shall be to supply in a convenient and readable format selected 
financial data which highlight certain significant trends in the 
registrant's financial condition and results of operations.

[[Page 379]]

    2. Subject to appropriate variation to conform to the nature of the 
registrant's business, the following items shall be included in the 
table of financial data: net sales or operating revenues; income (loss) 
from continuing operations; income (loss) from continuing operations per 
common share; total assets; long-term obligations and redeemable 
preferred stock (including long-term debt, capital leases, and 
redeemable preferred stock as defined in Sec. 210.5-02.28(a) of 
Regulation S-X [17 CFR 210]; and cash dividends declared per common 
share. Registrants may include additional items which they believe would 
enhance an understanding of and would highlight other trends in their 
financial condition and results of operations.

Briefly describe, or cross-reference to a discussion thereof, factors 
such as accounting changes, business combinations or dispositions of 
business operations, that materially affect the comparability of the 
information reflected in selected financial data. Discussion of, or 
reference to, any material uncertainties should also be included where 
such matters might cause the data reflected herein not to be indicative 
of the registrant's future financial condition or results of operations.
    3. All references to the registrant in the table of selected 
financial data and in this Item shall mean the registrant and its 
subsidiaries consolidated.
    4. If interim period financial statements are included, or are 
required to be included, by Article 3 of Regulation S-X, registrants 
should consider whether any or all of the selected financial data need 
to be updated for such interim periods to reflect a material change in 
the trends indicated; where such updating information is necessary, 
registrants shall provide the information on a comparative basis unless 
not necessary to an understanding of such updating information.
    5. A foreign private issuer shall disclose also the following 
information in all filings containing financial statements:
    A. In the forepart of the document and as of the latest practicable 
date, the exchange rate into U.S. currency of the foreign currency in 
which the financial statements are denominated;
    B. A history of exchange rates for the five most recent years and 
any subsequent interim period for which financial statements are 
presented setting forth the rates for period end, the average rates, and 
the range of high and low rates for each year; and
    C. If equity securities are being registered, a five year summary of 
dividends per share stated in both the currency in which the financial 
statements are denominated and United States currency based on the 
exchange rates at each respective payment date.
    6. A foreign private issuer shall present the selected financial 
data in the same currency as its financial statements. The issuer may 
present the selected financial data on the basis of the accounting 
principles used in its primary financial statements but in such case 
shall present this data also on the basis of any reconciliations of such 
data to United States generally accepted accounting principles and 
Regulation S-X made pursuant to Rule 4-01 of Regulation S-X (Sec. 210.4-
01 of this chapter).
    7. For purposes of this rule, the rate of exchange means the noon 
buying rate in New York City for cable transfers in foreign currencies 
as certified for customs purposes by the Federal Reserve Bank of New 
York. The average rate means the average of the exchange rates on the 
last day of each month during a year.

(Secs. 6, 7, 8, 10, 19(a), 48 Stat. 78, 79, 81, 85; secs. 205, 209, 48 
Stat. 906, 908; sec. 301, 54 Stat. 857; sec. 8, 68 Stat. 685; sec. 1, 79 
Stat. 1051; sec. 308(a)(2), 90 Stat. 57; secs. 12, 13, 15(d), 23(a), 48 
Stat. 892, 894, 895, 901; secs. 1, 3, 8, 49 Stat. 1375, 1377, 1379; sec. 
203(a), 49 Stat. 704; sec. 202, 68 Stat. 686; secs. 3, 4, 6, 78 Stat. 
565-568, 569, 570-574; secs. 1, 2, 82 Stat. 454; sec. 28(c), 84 Stat. 
1435; secs. 1, 2, 84 Stat. 1497; sec. 105(b), 88 Stat. 1503; secs. 8, 9, 
10, 18, 89 Stat. 117, 118, 119, 155; sec. 308(b), 90 Stat. 57; secs. 
202, 203, 204, 91 Stat. 1494, 1498, 1499, 1500; secs. 8, 30, 31(c), 
38(a), 54 Stat. 803, 836, 838, 841; 74 Stat. 201; 84 Stat. 1415; 15 
U.S.C. 77f, 77g, 77h, 77j, 77s(a), 78l, 78m, 78o(d), 78w(a), 80a-8, 80a-
29, 80a-30(c), 80a-37(a))

[47 FR 11401, Mar. 16, 1982, as amended at 47 FR 54768, Dec. 6, 1982; 52 
FR 30919, Aug. 18, 1987]