Securities Lawyer's Deskbook                          published by The University of Cincinnati College of Law

Rule 1-01 -- Application of Regulation S-X

---

1. This part (together with the Financial Reporting Releases) sets forth the form and content of and requirements for financial statements required to be filed as a part of:
   
   
   1. Registration statements under the Securities Act of 1933, except as otherwise specifically provided in the forms which are to be used for registration under this Act;
      
      
   2. Registration statements under section 12, annual or other reports under sections 13 and 15(d) and proxy and information statements under section 14 of the Securities Exchange Act of 1934 except as otherwise specifically provided in the forms which are to be used for registration and reporting under these sections of this Act;
      
      
   3. Registration statements and annual reports filed under the Public Utility Holding Company Act of 1935 by public utility holding companies registered under such Act; and
      
      
   4. Registration statements and shareholder reports under the Investment Company Act of 1940, except as otherwise specifically provided in the forms which are to be used for registration under this Act.
   
   
   
2. The term "financial statements" as used in this part shall be deemed to include all notes to the statements and all related schedules.
   
   
3. In addition to filings pursuant to the federal securities laws, Rule 4-10 applies to the preparation of accounts by persons engaged, in whole or in part, in the production of crude oil or natural gas in the United States pursuant to Section 503 of the Energy Policy and Conservation Act of 1975 ("EPCA") and Section 1(c) of the Energy Supply and Environmental Coordination Act of 1974 as amended by Section 505 of EPCA.

	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.   © Copyright 1998-2008, University of Cincinnati, All Rights Reserved  Contact: ronald.jones@uc.edu