17 CFR §210.5-02
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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)).