Rules and Regulations Covering Form and Content of Financial Statements

February 22, 2002SECURITIES AND EXCHANGE COMMISSIONSRC RULE 68, AS AMENDEDRULES AND REGULATIONS COVERING FORM AND CONTENT OF FINANCIAL STATEMENTSI. Rule 68. General Requirements1. Application and Definition of Terms2. General Guides to Financial Statements Preparation3. Qualifications and Reports of Independent Auditors4. Financial Statements of Commercial and Industrial Companiesa. Applicabilityb. Underlying Assumptionsc. Qualitative Characteristicsd. Basic Financial Statements and Minimum Presentation5. Comparative Financial Statements6. Consolidated Financial Statements7. Penalties, Repealing Clause and EffectivityAnnex 68-J (General Notes to Financial Statements)Annex 68-K (Balance Sheet)Annex 68-L (Income Statement)Annex 68-M (Cash Flow Statement)II. Rule 68.1. Special Rules on Financial Statements of Reporting Companies under Section 17.2 of the SRC1. Application2. Periodic Presentation3. Financial statements of businesses acquired or to be acquired4. Age of Financial Statements5. Applicability with Other Reports6. Additional Disclosure Requirements7. Interim Financial Statements8. Pro Forma Financial Information9. Consolidated Financial StatementsAnnex 68.1-JJ (General Notes to Financial Statements)Annex 68.1-KK (Balance Sheet)Annex 68.1-LL (Income Statement)Annex 68.1-MM (Cash Flow Statement)Annex 68.1-N (Segment Reporting)Annex 68.1-O (Schedules)RULE 68General Requirements1. APPLICATION AND DEFINITION OF TERMSa Application of this Rulei. This Rule (together with subsequent official pronouncements, interpretations and...