Source: https://www.law.cornell.edu/cfr/text/17/229.302
Timestamp: 2017-06-25 05:42:16
Document Index: 491608582

Matched Legal Cases: ['art 229', 'art 229', '§ 229', 'art 210', '§ 249', '§ 78', '§ 78', '§ 210', '§ 210', '§ 229', 'art 229', 'arts 229', 'arts 229', 'arts 229', 'art 400', 'art 229', 'art 400', 'arts 229', 'arts 229', 'ARTS 229', 'arts 229', 'art 229']

17 CFR 229.302 - (Item 302) Supplementary financial information. | US Law | LII / Legal Information Institute
CFR › Title 17 › Chapter II › Part 229 › Subpart 229.300 › Section 229.302 17 CFR 229.302 - (Item 302) Supplementary financial information.
§ 229.302 (Item 302) Supplementary financial information.
(a)Selected quarterly financial data. Registrants specified in paragraph (a)(5) of this Item shall provide the information specified below.
(1) Disclosure shall be made of net sales, gross profit (net sales less costs and expenses associated directly with or allocated to products sold or services rendered), income (loss) before extraordinary items and cumulative effect of a change in accounting, per share data based upon such income (loss), net income (loss) and net income (loss) attributable to the registrant, for each full quarter within the two most recent fiscal years and any subsequent interim period for which financial statements are included or are required to be included by Article 3 of Regulation S-X ( part 210 of this chapter).
(2) When the data supplied pursuant to paragraph (a) of this section vary from the amounts previously reported on the Form 10-Q (§ 249.308a of this chapter) filed for any quarter, such as would be the case when a combination between entities under common control occurs or where an error is corrected, reconcile the amounts given with those previously reported and describe the reason for the difference.
(3) Describe the effect of any disposals of segments of a business, and extraordinary, unusual or infrequently occurring items recognized in each full quarter within the two most recent fiscal years and any subsequent interim period for which financial statements are included or are required to be included by Article 3 of Regulation S-X, as well as the aggregate effect and the nature of year-end or other adjustments which are material to the results of that quarter.
(4) If the financial statements to which this information relates have been reported on by an accountant, appropriate professional standards and procedures, as enumerated in the Statements of Auditing Standards issued by the Auditing Standards Board of the American Institute of Certified Public Accountants, shall be followed by the reporting accountant with regard to the data required by this paragraph (a).
(5) This paragraph (a) applies to any registrant, except a foreign private issuer, that has securities registered pursuant to sections 12(b) ( 15 U.S.C. § 78l(b)) (other than mutual life insurance companies) or 12(g) of the Exchange Act ( 15 U.S.C. § 78l(g)).
(b)Information about oil and gas producing activities. Registrants engaged in oil and gas producing activities shall present the information about oil and gas producing activities (as those activities are defined in Regulation S-X, § 210.4-10(a)) specified in FASB ASC Topic 932, Extractive Activities - Oil and Gas, if such oil and gas producing activities are regarded as significant under one or more of the tests set forth in FASB ASC Subtopic 932-235, Extractive Activities - Oil and Gas - Notes to Financial Statements, for ‘Significant Activities.’
Instructions to paragraph (b): 1. (a) FASB ASC Subtopic 932-235 disclosures that relate to annual periods shall be presented for each annual period for which an income statement is required. (b) FASB ASC Subtopic 932-235 disclosures required as of the end of an annual period shall be presented as of the date of each audited balance sheet required, and (c) FASB ASC Subtopic 932-235 disclosures required as of the beginning of an annual period shall be presented as of the beginning of each annual period for which an income statement is required.
2. This paragraph, together with § 210.4-10 of Regulation S-X, prescribes financial reporting standards for the preparation of accounts by persons engaged, in whole or in part, in the production of crude oil or natural gas in the United States, pursuant to Section 503 of the Energy Policy and Conservation Act of 1975 ( 42 U.S.C. 8383) (“EPCA”) and Section 11(c) of the Energy Supply and Environmental Coordination Act of 1974 ( 15 U.S.C. 796) (“ESECA”) as amended by Section 506 of EPCA. The application of the paragraph to those oil and gas producing operations of companies regulated for ratemaking purposes on an individual-company-cost-of-service basis may, however, give appropriate recognition to differences arising because of the effect of the ratemaking process.
3. Any person exempted by the Department of Energy from any record-keeping or reporting requirements pursuant to Section 11(c) of ESECA, as amended, is similarly exempted from the related provisions of this paragraph in the preparation of accounts pursuant to EPCA. This exemption does not affect the applicability of this paragraph to filings pursuant to the federal securities laws.
(c)Smaller reporting companies. A registrant that qualifies as a smaller reporting company, as defined by § 229.10(f)(1), is not required to provide the information required by this Item.
[ 47 FR 11401, Mar. 16, 1982, as amended at 47 FR 57914, Dec. 29, 1982; 52 FR 30919, Aug. 18, 1987; 56 FR 30053, July 1, 1991; 64 FR 73402, Dec. 30, 1999; 73 FR 958, Jan. 4, 2008; 74 FR 18617, Apr. 23, 2009; 76 FR 50120, Aug. 12, 2011]
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 229 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
2017-03-17; vol. 82 # 51 - Friday, March 17, 201782 FR 14130 - Exhibit Hyperlinks and HTML Format
typeregulations.gov FR Doc.2017-04365 RIN3235-AL95 File No.S7-19-16 Release Nos.33-10322 34-80132 SECURITIES AND EXCHANGE COMMISSION Final rule. Effective on September 1, 2017. Compliance Dates: Registrants must comply with the final rules for filings submitted on or after September 1, 2017. A registrant that is a “smaller reporting company,” as defined in Securities Act Rule 405 and Exchange Act Rule 12b-2, or that is neither a “large accelerated filer” nor an “accelerated filer,” as defined in Exchange Act Rule 12b-2, and that submits filings in ASCII need not comply with the final rules until September 1, 2018, one year after the effective date. The compliance date with respect to any Form 10-D that will require hyperlinks to any exhibits filed with Form ABS-EE is delayed until Commission staff has completed technical programming changes to allow issuers to include such forms in a single submission. Once these programming changes are complete, the Commission will publish in the Federal Register a document notifying the public of the compliance date for Form 10-D. 17 CFR Parts 229, 232, 239 and 249 SummaryWe are adopting amendments that will require registrants that file registration statements and reports subject to the exhibit requirements under Item 601 of Regulation S-K, or that file Forms F-10 or 20-F, to include a hyperlink to each exhibit listed in the exhibit index of these filings. To enable the inclusion of such hyperlinks, the amendments also require that registrants submit all such filings in HyperText Markup Language (“HTML”) format.
82 FR 14282 - Inline XBRL Filing of Tagged Data
typeregulations.gov FR Doc.2017-04366 RIN3235-AL59 Release Nos.33-10323 34-80133 IC-32518 File No.S7-03-17 SECURITIES AND EXCHANGE COMMISSION Proposed rule. Comments should be received by May 16, 2017. 17 CFR Parts 229, 230, 232, 239, 249 and 274 SummaryWe are proposing to require the use of the Inline XBRL format for the submission of operating company financial statement information and mutual fund risk/return summaries. The proposed amendments are intended to improve the data&apos;s quality, benefiting investors, other market participants, and other data users, and to decrease, over time, the cost of preparing the data for submission to the Commission. The proposed amendments would also eliminate the requirement for filers to post Interactive Data Files on their Web sites and terminate the Commission&apos;s voluntary program for the submission of financial statement information interactive data that is currently available only to investment companies and certain other entities.
2016-09-12; vol. 81 # 176 - Monday, September 12, 201681 FR 62689 - Exhibit Hyperlinks and HTML Format
typeregulations.gov FR Doc.2016-21313 RIN3235-AL95 Release Nos.33-10201 34-78737 File No.S7-19-16 SECURITIES AND EXCHANGE COMMISSION Proposed rule. Comments should be received on or before October 27, 2016. 17 CFR Parts 229, 232, 239 and 249 SummaryWe are proposing amendments that would require registrants that file registration statements and periodic and current reports that are subject to the exhibit requirements under Item 601 of Regulation S-K, or that file on Forms F-10 or 20-F, to include a hyperlink to each exhibit listed in the exhibit index of these filings. To enable the inclusion of such hyperlinks, the proposed amendments would also require that registrants submit all such filings in HyperText Markup Language (“HTML”) format.
2016-08-31; vol. 81 # 169 - Wednesday, August 31, 201681 FR 59927 - Request for Comment on Subpart 400 of Regulation S-K Disclosure Requirements Relating to Management, Certain Security Holders and Corporate Governance Matters
typeregulations.gov FR Doc.2016-20906 RIN Release No.33-10198 34-78687 File No.S7-18-16 SECURITIES AND EXCHANGE COMMISSION Request for comment. Comments should be received on or before October 31, 2016. 17 CFR Part 229 SummaryThe Commission is requesting public comment on certain disclosure requirements in Regulation S-K relating to management, certain security holders, and corporate governance matters contained in Subpart 400. This request is part of an initiative by the Division of Corporation Finance to review the disclosure requirements in Regulation S-K to consider ways to improve them for the benefit of investors and registrants. Comments received in response to this request for comment will also inform the Commission&apos;s study on Regulation S-K, which is required by Section 72003 of the Fixing America&apos;s Surface Transportation Act (“FAST Act”).
2016-08-26; vol. 81 # 166 - Friday, August 26, 201681 FR 58877 - Extension of Comment Period for Modernization of Property Disclosures for Mining Registrants
typeregulations.gov FR Doc.2016-20548 RIN3235-AL53 Release Nos.33-10127 34-78652 File No.S7-10-16 SECURITIES AND EXCHANGE COMMISSION Proposed rule; extension of comment period. The comment period for the proposed rule published June 27, 2016, at 81 FR 41651, is extended. Comments should be received on or before September 26, 2016. 17 CFR Parts 229, 239, and 249 SummaryThe Securities and Exchange Commission is extending the comment period for a release proposing revisions to the property disclosure requirements for mining registrants and related guidance [Release Nos. 33-10098 and 34-78086 (June 16, 2016)], published June 27, 2016. The original comment period is scheduled to end on August 26, 2016. The Commission is extending the time period in which to provide the Commission with comments until September 26, 2016. This action will allow interested persons additional time to analyze the issues and prepare their comments.
2016-06-27; vol. 81 # 123 - Monday, June 27, 201681 FR 41652 - Modernization of Property Disclosures for Mining Registrants
typeregulations.gov FR Doc.2016-14632 RIN3235-AL81 File No.S7-10-16 Release Nos.33-10098 34-78086 SECURITIES AND EXCHANGE COMMISSION Proposed rule. Comments should be received on or before August 26, 2016. 17 CFR Parts 229, 239, and 249 SummaryWe are proposing revisions to the property disclosure requirements for mining registrants, and related guidance, currently set forth in Item 102 of Regulation S-K under the Securities Act of 1933 and the Securities Exchange Act of 1934 and in Industry Guide 7. The proposed revisions are intended to provide investors with a more comprehensive understanding of a registrant&apos;s mining properties, which should help them make more informed investment decisions. The proposed revisions would also modernize the Commission&apos;s disclosure requirements and policies for mining properties by aligning them with current industry and global regulatory practices and standards. In addition, we are proposing to rescind Industry Guide 7 and include the Commission&apos;s mining property disclosure requirements in a new subpart of Regulation S-K.
2016-01-19; vol. 81 # 11 - Tuesday, January 19, 201681 FR 2743 - Simplification of Disclosure Requirements for Emerging Growth Companies and Forward Incorporation by Reference on Form S-1 for Smaller Reporting Companies
typeregulations.gov FR Doc.2016-00872 RIN3235-AL88 Release No.33-10003 File No.S7-01-16 SECURITIES AND EXCHANGE COMMISSION Interim final rule; request for comment. Effective date: The interim final rule is effective on January 19, 2016. Comment date: Comments on the interim final rules should be received on or before February 18, 2016. 17 CFR PARTS 229 and 239 SummaryThe Securities and Exchange Commission (“Commission”) is adopting interim final amendments to its rules and forms to implement Sections 71003 and 84001 of the Fixing America&apos;s Surface Transportation (“FAST”) Act, which require that the Commission revise Forms S-1 and F-1 to permit emerging growth companies to omit financial information for certain historical periods and revise Form S-1 to permit forward incorporation by reference for smaller reporting companies.
2015-02-17; vol. 80 # 31 - Tuesday, February 17, 201580 FR 8486 - Disclosure of Hedging by Employees, Officers and Directors
typeregulations.gov FR Doc.2015-02948 RIN3235-AL49 Release No.33-9723 34-74232 IC-31450 File No.S7-01-15 SECURITIES AND EXCHANGE COMMISSION Proposed rule. Comments should be received on or before April 20, 2015. 17 CFR Parts 229 and 240 SummaryWe are proposing amendments to our rules to implement Section 955 of the Dodd-Frank Wall Street Reform and Consumer Protection Act, which requires annual meeting proxy statement disclosure of whether employees or members of the board of directors are permitted to engage in transactions to hedge or offset any decrease in the market value of equity securities granted to the employee or board member as compensation, or held directly or indirectly by the employee or board member. The proposed disclosure would be required in a proxy statement or information statement relating to an election of directors, whether by vote of security holders at a meeting or an action authorized by written consent.
2012-07-18; vol. 77 # 138 - Wednesday, July 18, 201277 FR 42175 - Securities Act Industry Guides
typeregulations.gov FR Doc.2012-17449 RIN Release Nos.33-9337 34-67432 SECURITIES AND EXCHANGE COMMISSION Technical amendments. Effective July 18, 2012. 17 CFR Part 229 SummaryNotice is hereby given of the publication of technical amendments to Guide 3, Statistical Disclosure by Bank Holding Companies (“Industry Guide 3”), and Guide 7, Description of Property by Issuers Engaged or to be Engaged in Significant Mining Operations (“Industry Guide 7”), of the Securities Act of 1933 Industry Guides (“Industry Guides”). These revisions are to conform the Industry Guides to the FASB Accounting Standards Codification TM (“FASB Codification”).
17 CFR 240.14a-101 — Schedule 14A. Information Required in Proxy Statement.
17 CFR 229.914 — (Item 914) Pro Forma Financial Statements: Selected Financial Data.
17 CFR 230.175 — Liability for Certain Statements by Issuers.
17 CFR 240.14a-3 — Information to Be Furnished to Security Holders.
17 CFR 260.0-11 — Liability for Certain Statements by Issuers.
17 CFR 240.3b-6 — Liability for Certain Statements by Issuers.