---
kind: "section"
citation: "17 C.F.R. § 210.6-07"
title: "17"
number: "210.6-07"
heading: "Statements of operations."
url: "https://uscodex.org/cfr/17/210.6-07"
---

# §210.6-07. Statements of operations.


Statements of operations, or statements of comprehensive income, where applicable, filed by registered investment companies, other than issuers of face-amount certificates, subject to the special provisions of [§ 210.6-08](/cfr/17/210.6-08.md), and business development companies, shall comply with the following provisions:


## Notes

### Amendments

[81 FR 82012, Nov. 18, 2016; 83 FR 50202, Oct. 4, 2018]

### Source

Source: Sections 210.6-01 through 210.6-10 appear at 47 FR 56838, Dec. 21, 1982, unless otherwise noted.

### Authority

Authority: 15 U.S.C. 77f, 77g, 77h, 77j, 77s, 77z-2, 77z-3, 77aa(25), 77aa(26), 77nn(25), 77nn(26), 78c, 78j-1, 78l, 78m, 78n, 78o(d), 78q, 78u-5, 78w, 78ll, 78mm, 80a-8, 80a-20, 80a-29, 80a-30, 80a-31, 80a-37(a), 80b-3, 80b-11, 7202 and 7262, and sec. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012), unless otherwise noted.

### Amendments

[81 FR 82012, Nov. 18, 2016; 83 FR 50202, Oct. 4, 2018]