General Rules and Regulations
promulgated
under the
Securities Exchange Act of 1934
Rule 12g5-2 -- Definition of "Total Assets"
For the purpose of Section 12(g)(1) of the
Act, the term total assets shall mean the total assets as shown on the issuer's
balance sheet or the balance sheet of the issuer and its subsidiaries consolidated,
whichever is larger, as required to be filed on the form prescribed for registration
under this section and prepared in accordance with the pertinent provisions of Regulation S-X. Where the security is a certificate
of deposit, voting trust certificate, or certificate or other evidence of interest
in a similar trust or agreement, the "total assets" of the issuer of the
security held under the trust or agreement shall be deemed to be the "total
assets" of the issuer of such certificate or evidence of interest.
Notice to Users: The Deskbook is made available
with the understanding that the University of Cincinnati College
of Law is not engaged in rendering legal, accounting or other professional
services. If legal advice or other expert assistance is required,
the services of a competent professional person should be sought. See Terms and Conditions of Use.
