Accounting Rules
Form and Content of Financial Statements
Regulation S-X
Rule 3-02 -- Consolidated Statements of Income and Changes in Financial Position
(a) There shall be filed, for the registrant and its subsidiaries
consolidlated and for its predecessors, audited statements of income and cash
flows for each of the three fiscal years preceding the date of the most recent
audited balance sheet being filed or such shorter period as the registrant (including
predecessors) has been in existence.
(b) In addition, for any interim period between the latest audited
balance sheet and the date of the most recent interim balance sheet being filed,
and for the corresponding period of the preceding fiscal year, statements of income
and cash flows shall be provided. Such interim financial statements may be unaudited
and need not be presented in greater detail than is required by Rule
10-01.
(c) For filings by registered management investment companies,
the requirements of Rule 3-18 shall apply in lieu of
the requirements of this section.
(d) Any foreign private issuer, other than a registered management
investment company or an employee plan, may file the financial statements required
by Item 8.A of Form 20-F in lieu of the
financial statements specified in this rule.
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