17 CFR §210.8-05
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
- (a)Pro forma financial information must be disclosed when any of the conditions in § 210.11-01 exist.
- (b)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).