1. LawStack
  2. Title 17 - Commodity and Securities Exchange
  3. Chapter II - SECURITIES AND EXCHANGE COMMISSION
  4. Part 210 - FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975
  5. Topic - Article 8 Financial Statements of Smaller Reporting Companies
  6. 17 CFR § 210.8-05
17 CFR § 210.8-05
Pro forma financial information
April 15, 2021
CFR

(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).

[85 FR 54066, Aug. 31, 2020]

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§ 210.8-04 Financial statements of businesses acquired or to be acquired
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§ 210.8-06 Real estate operations acquired or to be acquired

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