17 CFR §210.6-05
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
In lieu of the balance sheet otherwise required by § 210.6-04, persons may substitute a statement of net assets if at least 95 percent of the amount of the person's total assets are represented by investments in securities of unaffiliated issuers. If presented in such instances, a statement of net assets shall consist of the following: