Code of Federal Regulations · Section
§ 210.8-05 — -05 Pro Forma Financial Information
17 C.F.R. § 210.8-05
View:
(a) Pro forma financial information must be disclosed when any of the conditions in § 210.11-01 exist.
(b) The preparation, presentation, and disclosure of pro forma financial information must comply with §§ 210.11-01 through 210.11-03 (Article 11), except that the pro forma financial information may be condensed pursuant to § 210.8-03(a).
Authorizing Statute
-
Registration of securities15 U.S.C. § 77f