---
kind: "section"
citation: "17 C.F.R. § 229.1010"
title: "17"
number: "229.1010"
heading: "(Item 1010) Financial statements."
url: "https://uscodex.org/cfr/17/229.1010"
---

# §229.1010. (Item 1010) Financial statements.

- (a) **Financial information.** Furnish the following financial information:
  - (1) Audited financial statements for the two fiscal years required to be filed with the company's most recent annual report under sections 13 and 15(d) of the Exchange Act ([15 U.S.C. 78m](/usc/15/78m.md); [15 U.S.C. 78o](/usc/15/78o.md));
  - (2) Unaudited balance sheets, comparative year-to-date statements of comprehensive income (as defined in [§ 210.1-02](/cfr/17/210.1-02.md) of Regulation S-X of this chapter) and related earnings per share data and statements of cash flows required to be included in the company's most recent quarterly report filed under the Exchange Act; and
  - (3) [Reserved]
  - (4) **Book value per share as of the date of the most recent balance sheet presented.**
- (b) **Pro forma information.** If material, furnish pro forma information disclosing the effect of the transaction on:
  - (1) The company's balance sheet as of the date of the most recent balance sheet presented under [paragraph (a)](#a) of this section;
  - (2) The company's statement of comprehensive income and earnings per share for the most recent fiscal year and the latest interim period provided under [paragraph (a)(2)](#a-2) of this section; and
  - (3) The company's book value per share as of the date of the most recent balance sheet presented under [paragraph (a)](#a) of this section.
- (c) **Summary information.** Furnish a fair and adequate summary of the information specified in paragraphs [(a)](#a) and [(b)](#b) of this section for the same periods specified. A fair and adequate summary includes:
  - (1) The summarized financial information specified in [§ 210.1-02(bb)(1)](/cfr/17/210.1-02.md?p=bb-1) of this chapter;
  - (2) Income per common share from continuing operations (basic and diluted, if applicable);
  - (3) Net income per common share (basic and diluted, if applicable);
  - (4) [Reserved]
  - (5) Book value per share as of the date of the most recent balance sheet; and
  - (6) If material, pro forma data for the summarized financial information specified in [paragraphs (c)(1) through (c)(5)](#c-1..c-5) of this section disclosing the effect of the transaction.

## Notes

### Amendments

[64 FR 61443, Nov. 10, 1999, as amended at 83 FR 50211, Oct. 4, 2018]

### Source

Source: 64 FR 61443, Nov. 10, 1999, unless otherwise noted.

### Authority

Authority: 15 U.S.C. 77e, 77f, 77g, 77h, 77j, 77k, 77s, 77z-2, 77z-3, 77aa(25), 77aa(26), 77ddd, 77eee, 77ggg, 77hhh, 77iii, 77jjj, 77nnn, 77sss, 78c, 78i, 78j, 78j-3, 78l, 78m, 78n, 78n-1, 78o, 78u-5, 78w, 78ll, 78 mm, 80a-8, 80a-9, 80a-20, 80a-29, 80a-30, 80a-31(c), 80a-37, 80a-38(a), 80a-39, 80b-11 and 7201 et seq.; 18 U.S.C. 1350; sec. 953(b), Pub. L. 111-203, 124 Stat. 1904 (2010); and sec. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012).

### Source

Source: 47 FR 11401, Mar. 16, 1982, unless otherwise noted.

### Amendments

[64 FR 61443, Nov. 10, 1999, as amended at 83 FR 50211, Oct. 4, 2018]