February 22, 2002
SECURITIES AND EXCHANGE COMMISSION
SRC RULE 68, AS AMENDED
RULES AND REGULATIONS COVERING FORM AND CONTENT OF FINANCIAL STATEMENTS
I. Rule 68. General Requirements
1. Application and Definition of Terms
2. General Guides to Financial Statements Preparation
3. Qualifications and Reports of Independent Auditors
4. Financial Statements of Commercial and Industrial Companies
a. Applicability
b. Underlying Assumptions
c. Qualitative Characteristics
d. Basic Financial Statements and Minimum Presentation
5. Comparative Financial Statements
6. Consolidated Financial Statements
7. Penalties, Repealing Clause and Effectivity
Annex 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 SRC
1. Application
2. Periodic Presentation
3. Financial statements of businesses acquired or to be acquired
4. Age of Financial Statements
5. Applicability with Other Reports
6. Additional Disclosure Requirements
7. Interim Financial Statements
8. Pro Forma Financial Information
9. Consolidated Financial Statements
Annex 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 68
General Requirements
1. APPLICATION AND DEFINITION OF TERMS
a Application of this Rule
i. This Rule (together with subsequent official pronouncements, interpretations and...
