17 CFR 210.4-04
§ 210.4-04 Omission of substantially identical notes.
United States · 17 CFR — Commodity and Securities Exchanges · Status: effective
Cite this
- Citation
- 17 CFR 210.4-04, § 210.4-04 Omission of substantially identical notes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/68286
- Permanent ID
ys:prov:68286@1- SHA-256
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Full text
If a note covering substantially the same subject matter is required with respect to two or more financial statements relating to the same or affiliated persons, for which separate sets of notes are presented, the required information may be shown in a note to only one of such statements: Provided, That a clear and specific reference thereto is made in each of the other statements with respect to which the note is required.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.