Covering Form and Content of Financial Statements Required to be Filed by Corporations Whose Shares of Stock are Sold or Offered for Sale to the Public

June 11, 1973COVERING FORM AND CONTENT OF FINANCIAL STATEMENTS REQUIRED TO BE FILED BY CORPORATIONS WHOSE SHARES OF STOCK ARE SOLD OR OFFERED FOR SALE TO THE PUBLICARTICLE 1Application of Regulation and Definition of Terms RULE 1-1. Application of Regulation(a) This regulation (together with subsequent official pronouncements, interpretation and rulings on accounting and reporting matters, which may be issued by the Securities and Exchange Commission from time to time) states the requirements applicable to the form and content of financial statements and other periodic information required to be filed by corporation whose shares of stock are sold or offered for sale to the public.(b) Unless otherwise specified, the term "financial statements", when used in this regulation, shall include a balance sheet, a statement of income and retained earnings, and a statement of changes in financial position, and where applicable a statement of cost of goods manufactured and sold, together with all notes to the statements and related schedules. prcd(c) The term "other periodic information", when used in this regulation, shall include information on significant transactions...