---
kind: "range"
citation: "17 C.F.R. §§ 210.5-01–210.5-04"
title: "17"
from: "210.5-01"
to: "210.5-04"
count: 4
url: "https://uscodex.org/cfr/17/210.5-01..210.5-04"
---

# §210.5-01. Application of §§ 210.5-01 to 210.5-04.


[Sections 210.5-01 to 210.5-04](/cfr/17/210.5-01..210.5-04.md) shall be applicable to financial statements filed for all persons except—

- (a) Registered investment companies (see[§§ 210.6-01 through 210.6-11](/cfr/17/210.6-01..210.6-11.md)).
- (b) Employee stock purchase, savings and similar plans (see [§§ 210.6A-01 to 210.6A-05](/cfr/17/210.6A-01..210.6A-05.md)).
- (c) Insurance companies (see [§§ 210.7-01 to 210.7-05](/cfr/17/210.7-01..210.7-05.md)).
- (d) Bank holding companies and banks (see [§§ 210.9-01 to 210.9-07](/cfr/17/210.9-01..210.9-07.md)).
- (e) Brokers and dealers when filing Form X-17A-5 [249.617] (see §§ [240.17a-5](/cfr/17/240.17a-5.md) and [240.17a-10](/cfr/17/240.17a-10.md) under the Securities Exchange Act of 1934).

# §210.5-02. Balance sheets.


The purpose of this rule is to indicate the various line items and certain additional disclosures which, if applicable, and except as otherwise permitted by the Commission, should appear on the face of the balance sheets or related notes filed for the persons to whom this article pertains (see [§ 210.4-01(a)](/cfr/17/210.4-01.md?p=a)).


# §210.5-03. Statements of comprehensive income.

- (a) The purpose of this rule is to indicate the various line items which, if applicable, and except as otherwise permitted by the Commission, should appear on the face of the statements of comprehensive income filed for the persons to whom this article pertains (see [§ 210.4-01(a)](/cfr/17/210.4-01.md?p=a)).
- (b) If income is derived from more than one of the subcaptions described under [§ 210.5-03.1](/cfr/17/210.5-03.1.md), each class which is not more than 10 percent of the sum of the items may be combined with another class. If these items are combined, related costs and expenses as described under [§ 210.5-03.2](/cfr/17/210.5-03.2.md) shall be combined in the same manner.

# §210.5-04. What schedules are to be filed.

- (a) **Except as expressly provided otherwise in the applicable form—**
  - (1) The schedules specified below in this Section as Schedules II and III shall be filed as of the date of the most recent audited balanced sheet for each person or group.
  - (2) Schedule II of this section shall be filed for each period for which an audited statement of comprehensive income is required to be filed for each person or group.
  - (3) Schedules I and IV shall be filed as of the date and for periods specified in the schedule.
- (b) When information is required in schedules for both the registrant and the registrant 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) may be 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.
- (c) The schedules shall be examined by the independent accountant if the related financial statements are so examined.