§210.8-05. Pro forma financial information.
17 C.F.R. § 210.8-05
Pro forma financial information must be disclosed when any of the conditions in § 210.11-01 exist.
The preparation, presentation, and disclosure of pro forma financial information must comply with §§ 210.11-01 through 210.11-03 (Article 11), except that the pro forma financial information may be condensed pursuant to § 210.8-03(a).
Notes, amendments, and revision history
Amendments
[85 FR 54066, Aug. 31, 2020]
Source
Source: 73 FR 953, Jan. 4, 2008, 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
[85 FR 54066, Aug. 31, 2020]