Accounting Rules
Form and Content of Financial Statements
Regulation S-X
Rule 4-04 -- Omission of Substantially Identical Notes
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.
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