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Code · CFR · Title 17 — Commodity and Securities Exchanges · Part 210 — Form and Content of and Requirements for Financial Statements, Securities Act of 1933, Securities Exchange Act of 1934, Investment Company Act of 1940, Investment Advisers Act of 1940, and Energy Policy and Conservation Act of 1975 · § 210.4-03

§ 210.4-03. Inapplicable captions and omission of unrequired or inapplicable financial statements.

52 words·~1 min read·/us/cfr/t17/s§ 210.4-03·

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(a)No caption should be shown in any financial statement as to which the items and conditions are not present.
(b)Financial statements not required or inapplicable because the required matter is not present need not be filed.
(c)The reasons for the omission of any required financial statements shall be indicated.
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