Appendix A — Simplified Examples of Disclosures Related to Pro Forma Financial Information Required Under Regulation S-X, Article 11
This Roadmap does not reflect updates to the FRM made
after May 2025. See Preface for details.
See examples
of disclosures that illustrate the pro forma financial
information that a registrant may be required to provide under Regulation S-X,
Article 11, for a significant consummated acquisition.