ments otherwise required in the applicable form or instructions thereto:

(a) A statement of his assets and liabilities as of a date within 93 days and statements of his income (1) for the calendar year ended prior to such statement of assets and liabilities, and (2) for the 2 preceding calendar years if the applicable form requires profit and loss statements for 3 fiscal years. These statements shall be set forth in reasonable detail and need not be certified.

(b) Balance sheets and profit and loss or income statements of:

(1) Every business of which he is sole proprietor;

(2) Every partnership in which he has a controlling interest;

(3) Every business trust, unincorporated association, or similar business organization in which he has a controlling interest; and

(4) Every corporation in which he owns directly or indirectly securities representing more than 50 percent of the voting power.

(c) Financial statements need not be filed, however, with respect to any corporation or other business organization designated in paragraph (b) (3) or (4) of this section if both of the following conditions exist:

(1) His total investment in such corporation or business organization does not exceed 5 percent of his total assets; and,

(2) His total income from such corporation or business organization does not exceed 5 percent of his gross income; Provided, That his aggregate investment in all such corporations and business organizations whose statements are omitted pursuant to this paragraph (c) shall not exceed 15 percent of his total assets, and that his aggregate income from all such corporations and business organizations shall not exceed 15 percent of his gross income.

(d) Financial statements required by paragraph (b) of this section shall be for the dates and periods prescribed for the financial statements of an unconsolidated subsidiary in the applicable form. Such statements shall also conform, so far as practicable, to all other requirements as to financial statements, including requirements as to certification as set forth in such form. [Reg. S-X, F.R. 966, Mar. 6, 1940]

86-035-68-13

CONTENT OF STATEMENTS OF SURPLUS

§ 210.11-01 Application of §§ 210.1101 and 210.11-02.

Sections 210.11-01 and 210.11-02 prescribe the content of the statements of surplus specified in § 210.5-02 (caption 35) and § 210.7-03 (caption 20). [15 F.R. 9388, Dec. 29, 1950]

The

§ 210.11-02 Statement of surplus. (See 210.5-03 (a) and (b).) analysis shall be given as to each class of surplus set forth in the related balance sheet.

1. Balance at beginning of period. (a) The balance at the beginning of the period of report may be as per the accounts.

(b) If the schedule is filed as part of an annual or other periodic report and the balances at the beginning of the period differ from the closing balances, as filed for the previous fiscal period, state the difference and explain.

2. Net income or loss (or net income or loss and special items) from profit and loss statement.

3. Other additions to surplus. State separately any material amounts, indicating clearly the nature of the transactions out of which the items arose.

4. Deductions from surplus other than dividends. State separately any material amounts, indicating clearly the nature of the transactions out of which the items arose.

5. Dividends. For each class of shares state the amount per share and in the aggregate. (a) Cash.

Column C. Amount at which carried in balance sheet.2

Column D. Value based on current market quotations at balance sheet date.

1 (a) Each issue shall be stated separately, except that reasonable groupings, without enumeration, may be made with respect to (1) securities issued or guaranteed by the United States Government and (2) investments as to which the aggregate amount carried in Column C is not more than 2 percent of total assets.

(b) In the case of bank holding companies group separately (1) securities of banks and (2) other securities, and in Column C show totals for each group.

2 State the basis of determining the amounts in Column C. Column C shall be totaled to agree with the respective balance sheet captions.

[Reg. S-X, 5 F.R. 967, Mar. 6, 1940]

§ 210.12-03 Amounts due from directors, officers, and principal holders of equity securities other than affiliates.

Column A. Name of debtor. Column B. Balance receivable at beginning of period.1

Column C. Additions. Column D. Deductions: written off; (2) collections.2

(1) Amounts

Column A. Name of issuer and title of issue.1

Column B. Balance at beginning of period 2: (1) Number of shares or units. Principal amount of bonds and notes; (2) amount in dollars.

Column С. Additions: (1) Number of shares or units. Principal amount of bonds and notes; (2) amount in dollars.3

Column D. Deductions: (1) Number of shares or units. Principal amount of bonds and notes; (2) amount in dollars.1

Column E. Balance at close of period: (1) Number of shares or units. Principal amount of bonds and notes; (2) amount in dollars.

1 (a) Group separately securities of (1) subsidiaries consolidated; (2) subsidiaries not consolidated; and (3) other affiliates, showing shares and bonds separately in each case. Within each group major investments shall be stated separately. Reasonable grouping without enumeration may be made of other investments.

(b) Those foreign investments, the enumeration of which would be detrimental to the registrant, may be grouped.

2 The balance at the beginning of the period of report may be as per the accounts. 3 If the cost of additions in Column C represents other than cash expenditure, explain. If acquired from an affiliate (and not an original issue of that affiliate) at other than cost to the affiliate, show such cost, provided the acquisition by the affiliate was within 2 years prior to the acquisition by the person for which the statement is filed.

4 State: (a) Cost of items sold and how determined; (b) amount received (if other than cash, explain); and (c) disposition of resulting profit or loss.

[Reg. S-X, 5 F.R. 967, Mar. 6, 1940]

Additions at cost.1

Column C. Column D. Retirements or sales.5 Column E. Other changes-debit and/or credit describe."

Column F. Balance at close of period.

1 If the financial statements are being filed as part of an annual or other periodic report, comment briefly on any significant and unusual additions, abandonments, or retirements, or any significant and unusual changes in the general character and location, of principal plants and other important units, which may have occurred within the period.

2 (a) Show by major classifications such as land, buildings, equipment, or leaseholds. If such classification is not present or practicable, this may be stated in one amount. The additions included in Column C shall, however, be segregated in accordance with an appropriate classification. If property, plant, and equipment abandoned is carried at other than a nominal amount indicate, if practicable, the amount thereof and state the reasons for such treatment. Items of minor importance may be included under a miscellaneous caption.

(2) other-describe.

Column E. Balance at close of period.

1 (a) If other reserves are created in lieu of depreciation reserves, the same information shall be given with respect to them.

(b) Insofar as amounts for depreciation, depletion, and amortization are credited to the property accounts, such amounts shall be shown in the schedule of property, plant, and equipment, as there required.

(c) Mining companies using §§ 210.5a-01 to 210.5a-07. Such mining companies shall include herein only the amount of the reserve for depreciation, depletion, and amortization of mine property, plant, and equipment and unrecovered promotional, exploratory, and development costs applicable to the amounts set forth in the schedule filed pursuant to § 210.12-06 (Rules 12-06) § 210.12-06a (Rule 12-06A). A mining company falling into this category shall also, to the extent practicable, observe the other instructions set forth under this section.

and

Column C. Additions at cost-describe.4 Column D. Deductions: 5 (1) Charged to profit and loss or income; (2) charged to other accounts-describe.

Column E. Other changes-debit and/or credit describe.

Column F. Balance at close of period.

1 If in the accounts it is not practicable to separate intangible assets from property, plant, and equipment, the information here required may be included in the schedule for property, plant, and equipment. In such event state in the balance sheet any known amount of intangibles so included with an indication that a further unknown amount of intangibles is also included.

2 Show by major classifications, such as patents, or goodwill. If such classification is not present or practicable, this may be stated

in one amount. The additions included in Column C shall, however, be segregated in accordance with an appropriate classification. Items of minor importance may be included under a miscellaneous caption.

3 The balance at the beginning of the period of report may be as per the accounts. If neither the total additions nor the total reductions during the period amount to more than 10 percent of the closing balance and a statement to that effect is made, Columns B, C, D and E may be omitted by any company other than a public utility company. Any information required by note 4 or 5 shall, however, be given and may be in summarized form.

4 If the changes in accounts in Column C represent anything other than additions from acquisitions, state clearly the nature of the changes and the other accounts affected. If cost of additions represents other than cash expenditures, explain. If acquired from an affiliate at other than cost to the affiliate, show such cost, provided the acquisition by the affiliate was within 2 years prior to the acquisition by the person for which the statement is filed.

5 If provision for depreciation and amortization of intangible assets is credited in the books directly to the intangible asset accounts, the amounts shall be stated in Column D with explanation, including the accounts to which charged. [Reg. S-X, 5 F.R. 968, Mar. 6, 1940, as amended at 7 F.R. 10802, Dec. 24, 1942]

§ 210.12-09 Reserves for depreciation and amortization of intangible assets.1

Column A. Description.2

Column B. Balance at beginning of period.3

Column C.

Additions: (1) Charged to profit and loss or income; (2) charged to other accounts-describe.

Column D. Deductions from reservesdescribe.

Column E. Balance at close of period.

1 Insofar as amounts for depreciation and amortization are credited to the intangible asset accounts, such amounts shall be shown in the schedule of intangible assets, as there required.

2 If practicable, reserves shall be shown to correspond with the classification in the related schedule of intangible assets.

3 The balance at the beginning of the period of report may be as per the accounts. [Reg. S-X, 5 F.R. 968, Mar. 6, 1940]

Column D. Amount included in column C, which is: (1) Held by or for account of issuer thereof; (2) not held by or for account of issuer thereof.

Column E. Amount included in sum extended under caption "Bonds, mortgages and similar debt" in related balance sheet.*

Column F. Amount in sinking and other special funds of issuer thereof.5

Column G. Amount pledged by issuer thereof.5

Column H. Amount held by affiliates for which statements are filed herewith: 6 (1) Persons included in consolidated statement; " (2) others.

1 Indicate in a note to the most recent schedule filed for a particular person or group any significant changes since the date of the related balance sheet. This information need not be given, however, if the schedule is filed as part of an annual or other periodic report.

2 Include in this column each issue authorized, whether issued or not and whether eliminated in consolidation or not. For each issue listed give the information called for by Columns B to H, inclusive.

8 Indicate by means of an appropriate symbol any issues of which additional amounts may be issued.

4 This column is to be totaled to correspond to the related balance sheet caption.

5 Indicate by means of an appropriate symbol any amounts not included in Subcolumn D(1).

• Affiliates for which statements are filed herewith shall include affiliates for which separate financial statements are filed and those included in consolidated or combined statements, other than the issuer of the particular security.

7 Include in this subcolumn only amounts held by persons included in the consolidated statement in support of which this schedule is being filed. If not eliminated in the consolidation, explain in a note.

[Reg. S-X, 5 F.R. 968, Mar. 6, 1940, as amended at 15 F.R. 9389, Dec. 29, 1950]

§ 210.12-11 Indebtedness to affiliates;

not current.

Column A. Name of affiliate.1

Column B. Balance payable at beginning of period.2

Column C. Balance payable at close of period.

1 Affiliates shall be grouped as in the related schedules required for investments in securtiies of affiliates. The information called for may be shown, however, in total for each column for any two or more totally held subsidiaries, provided the number of subsidiaries so grouped is stated.

2 The balance at the beginning of the period of report may be as per the accounts. [Reg. S-X, 5 F.R. 968, Mar. 6, 1940]

Column A. Name of issuer of securities guaranteed by person for which statement is filed.

Column B. Title of issue of each class of securities guaranteed.

Column C. Total amount guaranteed and outstanding.2

Column D. Amount owned by person or persons for which statement is filed.

Column E. Amount in treasury of issuer of securities guaranteed.

Column F. Nature of guarantee.3

Column G. Nature of any default by issuer of securities guaranteed in principal, interest, sinking fund or redemption provisions, or payment of dividends.*

1 Indicate in a note to the most recent balance sheet filed for a particular person or group any significant changes since the date of the related balance sheet. This information need not be given, however, if the schedule is filed as part of an annual or other periodic report. If this schedule is filed in support of consolidated statements or group statements, there shall be set forth guarantees by any person included in the consolidation or group.

2 Indicate any amounts included in Column C which are included also in Column D or E.

8 There need be made only a brief statement of the nature of the guarantee, such as "Guarantee of principal and interest", "Guarantee of interest" or "Guarantee of dividends". If the guarantee is of interest or dividends, state the annual aggregrate amount of interest or dividends so guaranteed.

4 Only a brief statement as to any such defaults need be made.

[Reg. S-X, 5 F.R. 968, Mar. 6, 1940]

§ 210.12-13 Reserves.

Column A. Descriptions.1

Column B. Balance at beginning of period.2

Column C. Additions:

(1) Charged to profit and loss or income; (2) charged to other accounts-describe.

Column D. Deductions from reserves-describe.

Column E. Balance at close of period.

1 List, by major classes, all reserves not included in specific schedules. Identify each such class of reserves by descriptive title. Group (a) those reserves which are deducted in the balance sheet from the assets to which they apply and (b) those reserves which support the balance sheet caption Reserves, not shown elsewhere. Special contingency reserves may be grouped in one total. Reserves as to which the additions, deductions, and balances were not significant may be grouped in one total and in such case the information called for under Columns C and D need not be given.