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PART 210—FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY A

• 210.1-01—Application of Regulation S-X (17 CFR part 210).
• 210.1-02—Definitions of terms used in Regulation S-X (17 CFR part 210).
• 210.2-01—Qualifications of accountants.
• 210.2-02—Accountants' reports and attestation reports.
• 210.2-03—Examination of financial statements by foreign government auditors.
• 210.2-04—Examination of financial statements of persons other than the registrant.
• 210.2-05—Examination of financial statements by more than one accountant.
• 210.2-06—Retention of audit and review records.
• 210.2-07—Communication with audit committees.
• 210.3-01—Consolidated balance sheets.
• 210.3-02—Consolidated statements of income and changes in financial positions.
• 210.3-03—Instructions to income statement requirements.
• 210.3-04—Changes in stockholders' equity and noncontrolling interests.
• 210.3-05—Financial statements of businesses acquired or to be acquired.
• 210.3-06—Financial statements covering a period of nine to twelve months.
• 210.3-09—Separate financial statements of subsidiaries not consolidated and 50 percent or less owned persons.
• 210.3-10—Financial statements of guarantors and issuers of guaranteed securities registered or being registered.
• 210.3-11—Financial statements of an inactive registrant.
• 210.3-12—Age of financial statements at effective date of registration statement or at mailing date of proxy statement.
• 210.3-13—Filing of other financial statements in certain cases.
• 210.3-14—Special instructions for real estate operations to be acquired.
• 210.3-15—Special provisions as to real estate investment trusts.
• 210.3-16—Financial statements of affiliates whose securities collateralize an issue registered or being registered.
• 210.3-17—Financial statements of natural persons.
• 210.3-18—Special provisions as to registered management investment companies and companies required to be registered as management investment companies.
• 210.3-20—Currency for financial statements of foreign private issuers.
• 210.3A-01—Application of § 210.3A-01 to § 210.3A-05.
• 210.3A-02—Consolidated financial statements of the registrant and its subsidiaries.
• 210.3A-03—Statement as to principles of consolidation or combination followed.
• 210.3A-04—Intercompany items and transactions.
• 210.3A-05—Special requirements as to public utility holding companies.
• 210.4-01—Form, order, and terminology.
• 210.4-02—Items not material.
• 210.4-03—Inapplicable captions and omission of unrequired or inapplicable financial statements.
• 210.4-04—Omission of substantially identical notes.
• 210.4-07—Discount on shares.
• 210.4-08—General notes to financial statements.
• 210.4-10—Financial accounting and reporting for oil and gas producing activities pursuant to the Federal securities laws and the Energy Policy and Conservation Act of 1975.
• 210.5-01—Application of §§ 210.5-01 to 210.5-04.
• 210.5-02—Balance sheets.
• 210.5-03—Income statements.
• 210.5-04—What schedules are to be filed.
• 210.6-01—Application of §§ 210.6-01 to 210.6-10.
• 210.6-02—Definition of certain terms.
• 210.6-03—Special rules of general application to registered investment companies.
• 210.6-04—Balance sheets.
• 210.6-05—Statements of net assets.
• 210.6-06—Special provisions applicable to the balance sheets of issuers of face-amount certificates.
• 210.6-07—Statements of operations.
• 210.6-08—Special provisions applicable to the statements of operations of issuers of face-amount certificates.
• 210.6-09—Statements of changes in net assets.
• 210.6-10—What schedules are to be filed.
• 210.6A-01—Application of §§ 210.6A-01 to 210.6A-05.
• 210.6A-02—Special rules applicable to employee stock purchase, savings and similar plans.
• 210.6A-03—Statements of financial condition.
• 210.6A-04—Statements of income and changes in plan equity.
• 210.6A-05—What schedules are to be filed.
• 210.7-01—Application of §§ 210.7-01 to 210.7-05.
• 210.7-02—General requirement.
• 210.7-03—Balance sheets.
• 210.7-04—Income statements.
• 210.7-05—What schedules are to be filed.
• 210.8-01—Preliminary Notes to Article 8.
• 210.8-02—Annual financial statements.
• 210.8-03—Interim financial statements.
• 210.8-04—Financial statements of businesses acquired or to be acquired.
• 210.8-05—Pro forma financial information.
• 210.8-06—Real estate operations acquired or to be acquired.
• 210.8-07—Limited partnerships.
• 210.8-08—Age of financial statements.
• 210.9-01—Application of §§ 210.9-01 to 210.9-07
• 210.9-02—General requirement.
• 210.9-03—Balance sheets.
• 210.9-04—Income statements.
• 210.9-05—Foreign activities.
• 210.9-06—Condensed financial information of registrant.
• 210.10-01—Interim financial statements.
• 210.11-01—Presentation requirements.
• 210.11-02—Preparation requirements.
• 210.11-03—Presentation of financial forecast.
• 210.12-01—Application of §§ 210.12-01 to 210.12-29.
• 210.12-04—Condensed financial information of registrant.
• 210.12-09—Valuation and qualifying accounts.
• 210.12-12—Investments in securities of unaffiliated issuers.
• 210.12-12A—Investments—securities sold short.
• 210.12-12B—Open option contracts written.
• 210.12-12C—Summary schedule of investments in securities of unaffiliated issuers.
• 210.12-13—Investments other than securities.
• 210.12-14—Investments in and advances to affiliates.
• 210.12-15—Summary of investments—other than investments in related parties.
• 210.12-16—Supplementary insurance information.
• 210.12-17—Reinsurance.
• 210.12-18—Supplemental information (for property-casualty insurance underwriters).
• 210.12-21—Investments in securities of unaffiliated issuers.
• 210.12-22—Investments in and advances to affiliates and income thereon.
• 210.12-23—Mortgage loans on real estate and interest earned on mortgages. 1
• 210.12-24—Real estate owned and rental income. 1
• 210.12-25—Supplementary profit and loss information.
• 210.12-26—Certificate reserves.
• 210.12-27—Qualified assets on deposit. 1
• 210.12-28—Real estate and accumulated depreciation. 1
• 210.12-29—Mortgage loans on real estate. 1