Source: https://www.law.cornell.edu/cfr/text/17/210.7-05
Timestamp: 2017-05-29 08:27:34
Document Index: 459384977

Matched Legal Cases: ['art 210', '§ 210', '§ 210', '§ 210', '§ 210', '§ 210', '§ 210', '§ 210', '§ 210', '§ 210', '§ 210', '§ 210', '§ 77', '§ 77', '§ 77', '§ 77', '§ 77', '§ 77', '§ 77', '§ 77', '§ 77', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 78', '§ 80', '§ 80', '§ 80', '§ 80', '§ 80', '§ 80', '§ 80', '§ 80', '§ 7202', '§ 7262', 'art 210', 'arts 210', 'arts 210', 'arts 210', 'arts 210', 'art 210', 'art 210']

17 CFR 210.7-05 - What schedules are to be filed. | US Law | LII / Legal Information Institute
CFR › Title 17 › Chapter II › Part 210 › Section 210.7-05 17 CFR 210.7-05 - What schedules are to be filed.
§ 210.7-05 What schedules are to be filed.
(a) Except as expressly provided otherwise in the applicable form:
(1) The schedule specified below in this section as Schedules I shall be as of the date of the most recent audited balance sheet for each person or group.
(2) The schedules specified below in this section as Schedule IV and V shall be filed for each period for which an audited income statement is required to be filed for each person or group.
(3) Schedules II, III and V shall be filed as of the date and for periods specified in the schedule.
(b) When information is required in schedules for both the registrant and the registrant and its subsidiaries consolidated it may be presented in the form of a single schedule: Provided, That items pertaining to the registrant are shown separately and that such single schedule affords a properly summarized presentation of the facts. If the information required by any schedule (including the notes thereto) may be shown in the related financial statement or in a note thereto without making such statement unclear or confusing, that procedure may be followed and the schedule omitted.
(c) The schedules shall be examined by the independent accountant.
Schedule I - Summary of investments - other than investments in related parties. The schedule prescribed by § 210.12-15 shall be filed in support of caption 1 of the most recent audited balance sheet.
Schedule II - Condensed financial information of registrant. The schedule prescribed by § 210.12-04 shall be filed when the restricted net assets ( § 210.4.08(e)(3)) of consolidated subsidiaries exceed 25 percent of consolidated net assets as of the end of the most recently completed fiscal year. For purposes of the above test, restricted net assets of consolidated subsidiaries shall mean that amount of the registrant's proportionate share of net assets of consolidated subsidiaries (after intercompany eliminations) which as of the end of the most recent fiscal year may not be transferred to the parent company by subsidiaries in the form of loans, advances or cash dividends without the consent of a third party (i.e., lender, regulatory agency, foreign government, etc.). Where restrictions on the amount of funds which may be loaned or advanced differ from the amount restricted as to transfer in the form of cash dividends, the amount least restrictive to the subsidiary shall be used. Redeemable preferred stocks ( § 210.7-03.20) and noncontrolling interests shall be deducted in computing net assets for purposes of this test.
Schedule III - Supplementary insurance information. The schedule prescribed by § 210.12-16 shall be filed giving segment detail in support of various balance sheet and income statement captions. The required balance sheet information shall be presented as of the date of each audited balance sheet filed, and the income statement information shall be presented for each period for which an audited income statement is required to be filed, for each person or group.
Schedule IV - Reinsurance. The schedule prescribed by § 210.12-17 shall be filed for reinsurance ceded and assumed.
Schedule V - Valuation and qualifying accounts. The schedule prescribed by § 210.12-09 shall be filed in support of valuation and qualifying accounts included in the balance sheet (see § 210.4-02).
Schedule VI - Supplemental Information Concerning Property-Casualty Insurance Operations. The information required by § 210.12-18 shall be presented as of the same dates and for the same periods for which the information is reflected in the audited consolidated financial statements required by §§ 210.3-01 and 3-02. The schedule may be omitted if reserves for unpaid property-casualty claims and claim adjustment expenses of the registrant and its consolidated subsidiaries, its unconsolidated subsidiaries and its 50%-or-less-owned equity basis investees did not in the aggregate, exceed one-half of common stockholders' equity of the registrant and its consolidated subsidiaries as of the beginning of the fiscal year. For purposes of this test, only the proportionate share of the registrant and its other subsidiaries in the reserves for unpaid claims and claim adjustment expenses of 50%-or-less-owned equity investees taken in the aggregate after intercompany eliminations shall be taken into account. Article 12 - Form and Content of Schedules ( 17 CFR 210)
[ 46 FR 54335, Nov. 2, 1981, as amended at 47 FR 29837, July 9, 1982; 49 FR 47598, Dec. 6, 1984; 59 FR 65637, Dec. 20, 1994; 74 FR 18615, Apr. 23, 2009]
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.United States CodeU.S. Code: Title 15 - COMMERCE AND TRADE§ 77f - Registration of securities§ 77g - Information required in registration statement§ 77h - Taking effect of registration statements and amendments thereto§ 77j - Information required in prospectus§ 77s - Special powers of Commission§ 77z-2§ 77z-3§ 77aa - Schedule of information required in registration statement§ 77mm - Short title§ 78c - Definitions and application§ 78j-1§ 78l - Registration requirements for securities§ 78m - Periodical and other reports§ 78n - Proxies§ 78o - Registration and regulation of brokers and dealers§ 78q - Records and reports§ 78u-5§ 78w - Rules, regulations, and orders; annual reports§ 78ll - Requirements for the EDGAR system§ 78mm - General exemptive authority§ 80a-8§ 80a-20§ 80a-29§ 80a-30§ 80a-31§ 80a-37§ 80b-3§ 80b-11§ 7202 - Commission rules and enforcement§ 7262 - Management assessment of internal controls
Title 17 published on 09-May-2017 03:50The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 17 CFR Part 210 after this date.2017-04-24; vol. 82 # 77 - Monday, April 24, 201782 FR 18877 - Request for Comment on Possible Changes to Industry Guide 3 (Statistical Disclosure by Bank Holding Companies); Extension of Comment Period
typeregulations.gov FR Doc.2017-08160 RIN3235-AL79 File No.S7-02-17 Release No.33-10349 34-80479 SECURITIES AND EXCHANGE COMMISSION Extension of comment period. Comments should be received on or before July 7, 2017. 17 CFR Parts 210, 211, 229, 231 and 241 SummaryThe Securities and Exchange Commission is extending the comment period for its request for comment seeking public input as to the disclosures called for by Industry Guide 3, Statistical Disclosure by Bank Holding Companies. The original comment period is scheduled to end on May 8, 2017. The Commission is extending the time period in which to provide the Commission with comments until July 7, 2017. This action will allow interested persons additional time to analyze the issues and prepare their comments.
2017-04-12; vol. 82 # 69 - Wednesday, April 12, 201782 FR 17545 - Inflation Adjustments and Other Technical Amendments Under Titles I and III of the Jobs Act
typeregulations.gov FR Doc.2017-06797 RIN3235-AL38 File No.S7-09-16 Release Nos.33-10332 34-80355 SECURITIES AND EXCHANGE COMMISSION Final rule; technical amendments; interpretation. Effective April 12, 2017. 17 CFR Parts 210, 227, 229, 230, 239, 240, and 249 SummaryWe are adopting technical amendments to conform several rules and forms to amendments made to the Securities Act of 1933 (“Securities Act”) and the Securities Exchange Act of 1934 (“Exchange Act”) by Title I of the Jumpstart Our Business Startups (“JOBS”) Act. To effectuate inflation adjustments required under Title I and Title III of the JOBS Act, we are also adopting new rules that include an inflation-adjusted threshold in the definition of the term “emerging growth company” as well as amendments to adjust the dollar amounts in Regulation Crowdfunding.
2017-03-07; vol. 82 # 43 - Tuesday, March 7, 201782 FR 12757 - Request for Comment on Possible Changes to Industry Guide 3 (Statistical Disclosure by Bank Holding Companies)
typeregulations.gov FR Doc.2017-04329 RIN3235-AL79 Release No.33-10321 34-80131 File No.S7-02-17 SECURITIES AND EXCHANGE COMMISSION Request for comment. Comments should be received on or before May 8, 2017. 17 CFR Parts 210, 211, 229, 231 and 241 SummaryThe Commission is publishing this request for comment to seek public input as to the disclosures called for by Industry Guide 3, Statistical Disclosure by Bank Holding Companies. The financial services industry has changed dramatically since Guide 3 was first published. Consequently, our disclosure guidance may not in all cases reflect recent industry developments or changes in accounting standards related to financial and other reporting requirements.
typeregulations.gov FR Doc.2016-25347 RIN3235-AL61 Release Nos.33-10234 IC-32316 File No.S7-16-15 SECURITIES AND EXCHANGE COMMISSION Final rule. Effective Date: November 19, 2018. Compliance Dates: See section II.C. 17 CFR Parts 210, 270, and 274 SummaryThe Securities and Exchange Commission is adopting amendments to rule 22c-1 under the Investment Company Act to permit a registered open-end management investment company (“open-end fund” or “fund”) (except a money market fund or exchange-traded fund), under certain circumstances, to use “swing pricing,” the process of adjusting the fund&apos;s net asset value (“NAV”) per share to effectively pass on the costs stemming from shareholder purchase or redemption activity to the shareholders associated with that activity, and amendments to rule 31a-2 to require funds to preserve certain records related to swing pricing. The Commission is also adopting amendments to Form N-1A and Regulation S-X and a new item in Form N-CEN, all of which address a fund&apos;s use of swing pricing.
2015-10-13; vol. 80 # 197 - Tuesday, October 13, 201580 FR 61332 - Request for Comment on the Effectiveness of Financial Disclosures About Entities Other Than the Registrant
typeregulations.gov FR Doc.2015-25948 RIN3235-AL77 File No.S7-20-15 Release No.33-9929A 34-75985A IC-31849A SECURITIES AND EXCHANGE COMMISSION Request for comment; correction. 17 CFR Part 210 SummaryThe Securities and Exchange Commission published a document in the Federal Register of October 1, 2015, seeking public comment regarding the financial disclosure requirements in Regulation S-X for certain entities other than a registrant. The RIN was omitted from this document. This correction is being published to add the RIN to that document.
2015-10-01; vol. 80 # 190 - Thursday, October 1, 201580 FR 59083 - Request for Comment on the Effectiveness of Financial Disclosures About Entities Other Than the Registrant
typeregulations.gov FR Doc.2015-24875 RIN Release No.33-9929 34-75985 IC-31849 File No.S7-20-15 SECURITIES AND EXCHANGE COMMISSION Request for comment. Comments should be received on or before November 30, 2015. 17 CFR Part 210 SummaryThe Commission is publishing this request for comment to seek public comment regarding the financial disclosure requirements in Regulation S-X for certain entities other than a registrant. These disclosure requirements require registrants to provide financial information about acquired businesses, subsidiaries not consolidated and 50 percent or less owned persons, guarantors and issuers of guaranteed securities, and affiliates whose securities collateralize registered securities. This request for comment is related to an initiative by the Division of Corporation Finance to review the disclosure requirements applicable to public companies to consider ways to improve the requirements for the benefit of investors and public companies.
2013-06-19; vol. 78 # 118 - Wednesday, June 19, 201378 FR 36834 - Money Market Fund Reform; Amendments to Form PF