17 CFR 210.3A-03
§ 210.3A-03 Statement as to principles of consolidation or combination followed.
United States · 17 CFR — Commodity and Securities Exchanges · Status: effective
Cite this
- Citation
- 17 CFR 210.3A-03, § 210.3A-03 Statement as to principles of consolidation or combination followed, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/68281
- Permanent ID
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Full text
(a) [Reserved]
(b) As to each consolidated financial statement and as to each combined financial statement, if there has been a change in the persons included or excluded in the corresponding statement for the preceding fiscal period filed with the Commission that has a material effect on the financial statements, the persons included and the persons excluded shall be disclosed.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.